Cost – phrases

Terms for subject Finances containing Cost | all forms | exact matches only

English	Chinese
accrued benefit cost method	效益成本增值计算法
accumulated experimental development cost in project	项目的试验研究费用累计
actuarial cost method	保险统计员计算方法
adjusted cost basis	调整成本制
advanced cost accounting	高级成本会计
advanced cost accounting	高等成本会计
amount of cost reduction	成本降低额
analysis of cost variances	成本差异分析
applying cost ratio to ending inventory	应用成本比例计算期末存货
applying factory overhead cost to products	工厂间接费用按预计数摊入产品
arithmetical average cost method	算术平均成本法
at the lower of cost or market	成本或市价孰低法
average cost method	平均成本法
average-cost pricing	平均成本定价法
base of relationship to the cost of unit	以成本与产品间的关系为基础
basic features of a standard cost system	标准成本制度之基本特征
benefit cost ratio	效益成本比率
capital cost recovery	资本成本回收
class cost system	组别综合成本计算
classified cost system	分类成本制度
combined cost and general ledger	联合成本及普通分类帐
constant cost saving	定额成本节省
continuous cost function	连续成本函数
continuous cost system	连续成本制
continuous process cost accounting	连续工序成本会计
continuous process cost system	成本计算分步法
conventional cost accounting	传统成本会计
conversion of cost of sales to cash disbursements	销货成本换算为现金支出额
cost absorption	归入成本
cost absorption	成本之归纳
cost account	工业会计
cost account	成本核算
cost account	成本帐户
cost account supervisor	成本主管
cost accountant	成本会计员
Cost Accountant's Association	英成本会计师协会
cost accounting	成本会计学
cost accounting analysis	成本会计分析
cost accounting by departments	部门别成本会计
cost accounting by elements	要素别成本会计
cost accounting by products	产品别成本会计
cost accounting cycle	成本会计循环
cost accounting department	成本会计部科，股
cost accounting period	成本会计计算期间
cost accounting principle	成本会计原则
cost accounting procedures	成本会计程序
cost accounting standards	成本计算标准
Cost Accounting Standards Board	成本会计标准委员会
cost accounts on general books	成本计算简易法
cost accumulation	成本累积
cost accumulation	成本汇集
cost additions	成本添加项
cost after split-up	分股后成本
cost analysis technique	成本分析技术法
cost and freight	离岸加运费价格
cost applied account	成本分摊帐户
cost apportionments	成本分摊
cost apportionments	成本摊派
cost approach	成本处理
cost approach	成本计算法
cost based pricing	成本基础定价法
cost basis	成本基础
cost basis of accounting	成本基础计价法
cost basis of accounting	按成本进帐制
cost basis of accounting	列帐成本基础
cost behavior	成本变动形态
cost behavior	成本特性
cost-benefit analysis	成本-效益分析
cost breakdown	成本分析
cost budget plan	成本预算计划
cost budget in diagrams	成本预算图表
cost calculation account	成本计算帐户
cost calculation statement	成本计算表
cost center accounts	成本会计中心
cost center rate method	成本中心率法
cost chart	成本图表
cost clause	成本条款
cost-code key	成本科目编码
cost coding	成本编码
cost coefficient	费用系数
cost combination	成本组合
cost comparison approach	成本比较法
cost concepts	成本概念
cost conditions of industry	工业成本情况
cost conscious	成本意识
cost conscious	成本警觉
cost control	成本管理
cost control figure	成本控制数字
cost cutting	成本削减
cost data	成本数据
cost depletion	成本折耗
cost determination	成本决定
cost determines book valuation	成本决定帐面价格
cost distribution	成本分摊
cost distribution	成本分配
cost down policy	降低成本措施
cost effective	成本效果
cost element	成本要素
cost elements	成本要素
cost engineer	成本工程师
cost engineering	成本工程学
cost estimate	费用概率
cost estimate sheet	成本估计单
cost estimation	成本测算
cost expiration	成本有效期
cost finding	成本归纳 (costing)
cost finding	成本估算 (costing)
cost flow	成本流量
cost flow	成本流转
cost flow assumption	成本流量假定
cost flow concept of accounting	成本流量观念之会计
cost flow diagram	成本流量图
cost for control	成本择制
cost for decision making	有关制定决策的成本
cost fraction	部分成本
cost fraction	成本分数
cost, freight and commission	离岸价加佣金
cost, freight and insurance	离岸价加保险费
cost identification system	成本认定制
cost in business	营业喊本
cost in business	企业成本
cost in commodity circulation	商品流通费用
cost incidence	成本归属
cost incurred	成本的发生
cost incurred account	实际成本帐户
cost indexes	成本指标 (indicators)
cost insurance & freight	货价加保险费和运费的价格
cost insurance & freight	到岸价格
cost, insurance, freight and exchange	到岸价格加兑换费
cost, insurance, freight, commission and interst	到岸价格加佣金及利息
cost journal	成本日记帐
cost ledger	成本总分类帐
cost less depreciation	原价减折旧之价值
cost level	成本水平
cost level	成本水平线
cost man	成本计算人
cost manual	成本会计规程手册
cost mark	成本暗妈
cost matching income principle	成本配合收益的原则
cost method	成本法
cost method of depletion	耗减成本法
cost method of investment	投资成本法
cost objective	成本目标
cost of activities	业务成本
cost of activities	活动成本
cost of arbitrage	套利成本
cost of beginning work in process inventory	期初库存在产品成本
cost of by-product sales	副产品销售成本
cost of capital	资金成本贷款利息
cost of capital schedule	资金成本表
cost of carry	持仓成本
cost of circulation	流通费用
cost of debt	债务成本
cost of delays	延误费成.本
cost of distortions	扭曲的成本
cost of distribution	分配费用
cost of ending work in process inventory	期末库存在产品成本
cost of equity	权益成本
cost of equity capital	权益资本成本
cost of expenses	制造费用成本.
cost of factors of production	要素成本
cost of finished goods inventory	库存成品成本
cost of floatation	创立成本
cost of floatation	筹资成本
cost of floatation	筹资开办成本
cost of floor space	地价成本 (space charges)
cost of flotation	证券发行成本
cost of further processing	继续加工成本
cost of goods gold	销售成本 (cost of merchandise sold)
cost of goods gold	售出产品成本 (cost of merchandise sold)
cost of goods manufactured	成品生产成本
cost of goods manufactured and sold	成品制造和销售成本
cost of goods manufacturing	产品制造成本
cost of goods on hand	库存商品成本
cost of goods purchased	购进商品的成本
cost of goods sold	已售商品成本
cost of goods sold budget	销货成本预算
cost of information	信息成本
cost of installment sales	分期付款销货成本
cost of inventory	盘存成本
cost of investments	投资成本
cost of issue	发行证券之成本
cost of labor	人工成本 (labor cost)
cost of labor turnover	人工周转成本
cost of living index	消费指数
cost of manufacture	制造成本 (manufacturing cost; factory cost)
cost of materials and inputs	原料及投入物成本
cost of mining	开采成本
cost of money	资金成本
cost of non-conformance	非相符成本
cost of overhaul	大修成本
cost of overhaul	检修费
cost of parts used	使用零部件成本
cost of prediction	预计成本
cost of price	成本价格
cost of price	原价
cost of product	产品成本
cost of production	.生产成本
cost of production report	生产成本汇总表
cost of production theory	生产费用论
cost of protecting Asian debt against default	亚洲债务违约担保成本
cost of raw materials used	耗用材料成本
cost of remitting specie	现款运送费
cost of remitting specie	送现成本
cost of removing equipment	移动设备成本
cost of repairing the defect	修补缺点成本
cost of reproduction	复制成本
cost of reproduction new value	再生产成本
cost of retained earnings	营业盘余成本
cost of sales	销售成本
cost of sales account	销售成本帐
cost of sell	出售成本
cost of short-term borrowing	短期借贷成本
cost of subsidiary stock in excess of book value at acquisition	取得附属企业股权的成本超出帐面价值的数
cost of supervision	管理成本
cost of supervision	管理费
cost of supplies	物件费
cost of technology	工艺费用
cost of the investment	投资成本
cost of trucking and transportation	汽车运输及转运成本
cost of up keep	维修成本
cost of up keep	保养成本
cost of utilization	耗用成本折旧
cost of waste disposal	废品处理费用
cost of working up	加工费
cost-of-living-adjustment rider	生活费用调整附加条款
cost or historical cost principle	成本或历史成本原则
cost or less principle	成本或较低原则
cost or market	成本或市价
cost or market whichever is lower	成本与市价孰低 (cost or/of market rule)
cost order	成本规程
cost order	成本制度
cost outlay items physical assets; current non-monetary assets	成本支出项目实体资产，非货币性流动资产
cost overrun loan	成本垫支贷款
cost per call	接洽费用
cost per unit	单位成本
cost per unit product	单位产品成本
cost period	成本期间
cost -plus	实报实销
cost -plus	成本加成价格，成本加费用或利润价格
cost plus contract	成本加费用合同
cost plus contract	成本加利润合同
cost plus fixed fee contract	成本加固定手续费合同
cost plus method	成本附加法
cost plus percentage method	成本附加百分法
cost push	生产成本提高
cost rate	成本价格
cost record	永本帐
cost record	成本记录
cost recovering	收回成本
cost recovery	成本补偿
cost recovery basis	回收成本制
cost recovery method	成本收回法
cost recovery method	先收成本法
cost reduction	成本降低
cost reduction expenditure	降低成本的投资支出
cost reduction programs	成本降低计划
cost reimbursement	成本补偿
cost sales	销售成本
cost saving	成本节省
cost schedules tabular presentation	成本表列的图形表示
cost service tradeoffs	成本服务的损益
cost sharing	成本分摊
cost sharing formula	费用分摊办法
cost sheet	个人工作卡片
cost standard	成本的基准
cost structure	成本结构
cost study	成本研究
cost summarizing records	成本汇庙记录
cost summary	成本汇总表
cost synergy	成本协同效益
cost system and organization	成本的制度与组织
cost ticket	成本票
cost to close	平仓成本
cost to lease	租赁成本
cost to make and sell	制造与销售总成本
cost to manufacture	制造成本
cost to sell	出售成本
cost tradeoff	成本交替损益
cost transfer	成本转移
cost transfer	成本转帐
cost-type	成本式的
cost-type	成本型
cost variance-direct labor account	直接人工成本差异帐户
cost variance-direct materials	直接材料成本差异帐户
cost variance-overhead account	间接费用成本差异帐户
cost variations	成本变量
cost-volume diagram	成本数量图
cost-volume-profit analysis	本量利分析
cost-volume-profit analysis	本-量-利分析
cost-volume-profit graph	成本-产量-利润图表
cost-volume-profit relationship	成本-产量-盈余关系
departmental cost accounting	部门成本计算
departmental cost summary sheet	部门成本汇总表
departmental job order cost accounting	部门别分批成本会计
departmental process cost system	部门别分步成本制
determining cost of layout	决定布置的成本
determining ratio of cost to selling price	计算成本对售价的比例
development of cost accounting	成本会计的发展
difference between cost and book value	成本与帐面价值之差异
direct cost method	直接成本法
direct cost method	直接费用法
direct labor cost method	直接人工成本法
direct labor cost variance	直接人工成本差异
direct material cost method	直接材料成本法
discounted benefit-cost ratio	贴现后效益成本比率
discounted benefit/cost ratio method present value index	成本比率法现值指数
discounted benefit/cost ratio method	贴现效益 (present value index)
discounted net benefit-cost ratio	贴现后净效益成本比率
disposal of treasury shares-cost basis	出售库存股票的记帐-成本法根据成本作价
distribution cost accounting	辩销成本会计
distribution cost allocation	推销成本的分摊
distribution cost budget	推销成本预算
effect of cost-or-market rule on gross margin	成本与市价的法则对毛利的影响
employee cost index	员工成本指数
entry-age normal cost method	适龄正常费用法
estimating cost recoverability	估计成本收回的可能性
estimating-cost system	估计成本制度
excess of book value over cost of investment in subsidiary	子公司投资帐面价值超过成本部分
excess of cost of securities over market value	证券成本超过市价
excess of cost over book value of investment in subsidiary	子公司投资成本超过帐面价值部分
expected cost of additional information	补充信息的预期成本
factory cost clerk	工厂成本会计管理员
factory cost report	制造成本报告书
factory cost responsibility summary	部门制造成本报告
factory departmental cost report	部门制造成本报吿
fixed-cost approach	成本固定分析法
forecast cost standards	预测成本准则
function-cost ratio	功能-成本比率
general price-level replacement cost accounting	一般物价水平重置成本会计
general price-level-adjusted historical cost accounting	一般物价水平调整历史成本会计
generalization on cost-volume -profit analysis	成本-数量-利润分析
government cost sharing	政府费用分摊
group cost system	班组成本核算制度
historical best cost of the domestic industry	国内同行业历史先进成本
historical cost accounting system	按实际成本核算的制度
historical-cost rules for revenue recognition	确定营业收入的实际成本规则
historical-cost statements	按实际成本计算的报表
ICMA The Institute of Cost and Management Accountants	英国成本和工厂会计师协会
identifies cost method	定单成本法
inflation of cost push	成本推动型通货膨胀
installation of a cost system	成本会计制度之设置
inventory cost selection	存货成本的选择
job cost accounting	分批成本会计
job cost ledger	令单成本分类帐
job cost ledger	分批成本分类帐
job cost method	分批成本法
job cost system	分批成本制 (job order cost system; job lot method)
job cost voucher	分批成本凭单
job order cost cycle	分批成本周期
job order cost method	分批成本法
job order cost system	定单成本制
joint cost of material	原料的联合成本
joint cost of operation	联合共同经营成本
joint cost of production	联合生产成本
joint cost principle	联合成本原则
labour cost account	劳动费用帐户
labour cost account	人工成本帐户
labour cost collecting sheet	人工成本收集单
labour cost differential	劳力成本差异
labour cost per unit of output	单位产品劳动成本
labour cost percentage method	人工成本百分法
labour cost sheet	人工成本单
last invoice cost method	最后发票成本法
last invoice cost method	最终进货成本法
learning curve improvement curve in cost estimating	成本估计中的改进曲线产量成倍，固定费下降原理估计的
least cost combinations of inputs	投入的最小成本组合
least cost input combination	最小成本的投入组合
level cost method	平均费用法
long-run cost variation	长期成本变化
lot cost system	分批成本计算
lots cost system	分批成本计算
lower of cost or market the lower-of-cost or market rule： cost or markets whichever is lower	成本或市价孰低法低者为准
lower of cost or market by item	按项目的成本或市价孰低
lower of historic cost or net realizable value	历史成本与可实现净值孰低
lower of total cost or total market	总成本或总市价孰低
lower of total cost or total market by group	按类别的总成本或总市价孰低
maintaining the cost accounts	进行成本核算
managerial cost control	管理成本的控制
manual of cost control	成本管理手册
manufacturing cost accounting	制造成本会计
manufacturing cost of goods sold	产品销售的制造成本
marginal cost of capital	资本边际成本
marginal factor cost of capital	资本边际生产要素费用
marketing cost a/c	营业费帐户
marketing cost budgeting	营业费预算
marketing cost control	控制销售成本
marketing cost control by division	控制部门销售成本
marketing cost control by product	控制产品销售成本
marketing cost control by territory	控制地区销售成本
marketing cost management	营业费管理
market-to-cost method	市价成本法
matching cost flow and work flow	成本流量与业务流量相配合
matching cost with revenue	成本与营业收入配合
material cost accounting	原料成本计算
materials cost account	材料成本帐户
materials cost analysis	材料成本分析
materials cost basis	直接材料费用
materials cost budget	材料成本预算
materials cost collecting sheet	材料成本汇集表
measurement of cost expirations	成本消耗的衡量
method of cost accounting	成本计算方法
minimal cost network flow problems	最小成本网络流程问题
month end average cost method	月末平均成本
multiple cost system	复式成本法
National Association of Cost Accountants	美国全国成本会计师协会
net cost account	净成本帐户
non-cost items	非成本项目
normal cost accounting	正常成本会计
normal cost standards	正常成本标准
on a cost incurred basis	实报实销
on a cost incurred basis	以已付费用为准
operating cost systems	工作成本制度
operation cost system	工作成本制度
order cost system	定单成本制度
organization cost written-off	已冲销开办费
original cost of value	原始成本价值
overall cost control	全面成本管理
overall cost of capital	资本综合成本
overall cost of capital of the firm	公司之总资金成本
percentage of cost less scrap	余值百分率
percentage on original cost plan	原始成本百分率法
period of cost recovery	成本收回期间
planned cost of work completed	完成工作之计划预算
pool account cost distribution	共享帐户费用分配
predetermined cost accounting	会计制度
predetermined cost accounting	预定成本
predetermined cost system	预计成本制度 (estimated cost system)
predetermined job cost system	预计分批成本制度
prime cost method	主要成本法，制造费用分配方法
prime cost of sales	销贷主要成本
process, cost system	分步成本制度 (process method of cost finding)
process method of cost accounting	成本会计的分步法
process method of cost-finding	分步计算成本法
product cost report	产品成本报吿
production cost account	产品成本帐户
production cost budget	生产成本预算
production cost center	生产成本中心
production cost plans of industry	工业生产成本计划
production cost sheet	生产成本表
production order cost sheet	生产成本单
production order cost sheet	生产成本通吿单
productive labor cost method	生产人工成本法指制造费用的分配
ratio of cost of goods manufactured to fixed assets	制造成本与固定资产之比
ratio of cost of sale and operating expenses to net sales	销货成本及营业费用对销货净额比率
raw material's cost a/c	原料费用帐户
recommended departure from the cost basis	脱离成本记帐基础的建议
reconciliation of financial and cost profit	财务利润与成本利润调节表
recording treasury stock acquisition-cost basis	取得库存股票的记帐-成本基础
reduce the cost of imports	降低进口成本
reversal cost method	反向成本法
rule of cost or market	成本与市场孰低的原则
rules and regulations of cost accounting	成本会计的规章制度
sales-cost ratio	销售/咸本比
seasonality and standard cost variances	季节性和标准成本差异
selling cost budget	销售成本预算
service department allocated cost variance	辅助部门费用摊配差异
service department cost distributions to producing and service departments on reciprocal basis	服务部门与生产部门成本的交互分配法
short period Cost accounts	短期成本计算
simple cost account	品别成本计算
single plan of standard cost accounting	标准成本会计的单一计划
sinking fund depreciation plus interest on first cost approach	偿债基金折旧加原始成本利息法
special cost analysis	专项成本分析
special cost investigation	专项成本调查
special cost studies	特别成本调查
special order cost system	特种定货成本制度
spread between borrowing cost and lending rates	借款与放款率的差幅
staff cost variance	人事费用变化
standard cost accounting standard cost system	标准成本会计标准成本制度
standard cost sheet	标准成本单
standard cost system	标准成本法
standard cost system	标准戒本制度
standard job cost sheet	标准分批成本单表
Statement of Cost Accounting Standards	《成本会计准则说明》
straight cost-plus contract	成本加成合同
substantial cost differentials	巨额成本差额
summary of cost and expense classifications	成本及费用分类一览表
summary of cost of finished products	制成品成本汇总表
summary of cost of goods sold	销售成本汇总表
sunk-cost principle	沉入成本原则
support cost center	支援成本中心
support cost reimbursement	支持费用报销
survey method of cost allocation	成本分配的测定法
the cost of capital	资金的成本
the standard-cost method	标准成本法
third-party cost sharing	第三方费用分担
trade cost sytem	营业成本制度
type of cost accounting	成本计算方式
unamortized issuance cost of borrowing	借款的未摊销发行费用
unaudited replacement cost information	未审定重置成本信息
valuation at cost or market	按成本或市价估价
valuation at cost or market	按成本或市价估价法
valuation at the lower of cost or market	按成本与市价孰低估价
variance from planned cost of material	材料计划成本差异
volume-cost-profit analysis	数量-成本-利润分析
weighted average cost method	加权平均成本计算法
weighted average cost of capital	加权平均资本成本 (一种按资本类别的比例计算公司资本成本的方法)
whichever is lower cost or market price	成本与市价孰低规则
zero-cost collars	零成本资金
zero-cost option	零成本期权 (又称"无实际交易价格期权"，即投资者通过买人一份看涨期权、卖岀一份看跌期权所形成的投资组合方式。对于投资者来说,这种组合方式实质上是一种无成本的投资组合)

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