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ID:50213834
大小:195.00 KB
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时间:2020-03-05
《管理会计专业术语词汇汇编.doc》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、治理会计专业术语词汇AAbsorptioncostingAproduct-costingmethodthatassignsallmanufacturingcoststoaproduct:directmaterials,directlabor,variableoverhead,andfixedoverhead.Absorption-costing(full-costing)incomeIncomecomputedusingafunctionally-basedstatement.Costofgoodssoldincludesallvariablemanufactu
2、ringcostsandaportionoffixedfactoryoverhead.AccountingrateofreturnTherateofreturnobtainedbydividingtheaverageaccountingnetincomebytheoriginalinvestment(orbyaverageinvestment).ActivityAbasicunitofworkperformedwithinanorganization.Italso94/94canbedefinedasanaggregationofactionswithinano
3、rganizationusefultomanagersforpurposesofplanning,controlling,anddecisionmaking.ActivityanalysisTheprocessofidentifying,describing,andevaluatingtheactivitiesanorganizationperforms.ActivityattributesNonfinancialandfinancialinformationitemsthatdescribeindividualactivities.Activitybudget
4、ingTheprocessofestimatingthedemandforeachactivity’soutputandassessingthecostofresourcesrequiredtoproducethisoutput.ActivitycapacityThenumberoftimesanactivitycanbeperformed.ActivitydictionaryAlistofactivitiesdescribedbyspecificattributessuch94/94asname,definition,classificationasprima
5、ryorsecondary,andactivitydriver.ActivitydriversFactorsthatmeasuretheconsumptionofactivitiesbyproductsandothercostobjects.ActivityeliminationTheprocessofeliminatingnonvalue-addedactivities.ActivityflexiblebudgetThepredictionofwhatactivitycostswillbeasactivityusagechanges.Activityinput
6、sTheresourcesconsumedbyanactivityinproducingitsoutput(theyarethefactorsthatenabletheactivitytobeperformed).AdministrativecostsAllcostsassociatedwiththegeneraladministrationoftheorganizationthatcannotbereasonablyassignedtoeithermarketing94/94orproduction.Advancepricingagreements(APAs)
7、AgreementsbetweentheInternalRevenueServiceandataxpayerontheacceptabilityofatransferprice.Theagreementisprivateandisbindingonbothpartiesforaspecifiedperiodoftime.AestheticsAqualityattributethatisconcernedwiththeappearanceoftangibleproducts(forexample,styleandbeauty)aswellastheappearan
8、ceofthefacil
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