Terms for subject Business containing costs

English	Chinese
absorbed cost	已纳入成本指不应列入成本的支出，实 -已摊入成本
absorbed cost	已吸收的成本
absorbed overhead costs	已分摊间接费用成本
acceptance of an order at a price below the cost	接受低于成本的订货
accident costs	事故费用
accident costs	事故费
accomplishment / cost procedure	ACP大型项目成果与费用对比法美国斯坦福大学研创的对大型项目综合经济效益报告制
account for human resource costs	计算人力资源成本
accounting cost	账面成本
accounting cost	记账成本
accounting for distribution costs	发行成本会计
accounting of cost	成本会计
accounting on cost basis	成本基础会计制
accrued costs	应计成本
accrued costs	应计费用
added wage cost	工资附加费
additional costs assigned to by-product	副产品再加工成本
additional labour costs	附加人工成本
adjusted acquisition cost	调整后购置成本
adjusted cost	调整成本
adjustment costs	保险业理算费用
administration costs	管理费
aggregate fixed costs	总量固定成本
agricultural cost	农业成本
allocated cost	已分摊成本
allocation of costs to revenue	成本按收益分配
allocation of inventory costs	库存费用分摊
annual capital cost	年资本成本
annual capital recovery cost	年资本收回成本
annual cost difference	年成本差
annual cost method	年成本法
annual inventory cost	年库存成本
annuity cost	年金成本
antedated cost	预期成本
application of electronic computers to the management of costs in enterprise	电子计算机在企业成本管理中的应用
apply cost ratio to ending inventory	应用成本比率计算期末存货
apporting to cost canter	分配到成本中心
apportion the total conversion costs	分配过渡成本
arbitrarily increasing costs	乱摊成本
arithmetic average cost method	算术平均成本法
assembly order costs	装配订单成本
asset and uncovered costs statement	资产和未补价成本表
asset cost	资产成本
assumptions of cost analysis	成本分析假定
at all costs	不惜工本
at any costs	不惜工本
at current costs	按现时费率
at factor costs	按要素成本计算的国民生产总值
auxiliary department cost	辅助部门成本
auxiliary materials cost	辅助材料成本
auxiliary production cost	辅助生产成本
average branch production cost	部门平均生产成本
average cost account	平均成本账户
average cost accounting	平均成本会计
average-cost flow assumption	库存进出平均成本假设
average cost in earning foreign exchange	平均换汇成本
average cost of capital	平均资本成本
average cost pricing	按平均成本定价
average cumulated cost	平均累计成本
average fixed cost curve	平均固定成本曲线
average total cost per unit	单位产品平均总成本
balance-delay cost	平衡滞延成本
basic cost	基础成本
basic factor cost	基本要素成本
basic factor cost equation	基本要素成本方程
basic principle of cost accounting	成本会计基本原理
basic production cost	基本生产成本
basic productive cost	基本生产成本
before separation costs	分离前成本
before-separation costs	分离前成本
beneficial cost	受益成本
betterment costs	固定资产改良费用
bill of costs	诉讼费清单
bill of costs	成本清单
breakdown maintenance cost	故障维修费用
break-even costs	盈亏平衡成本
budgeted cost	预算计成本
bulk line cost	大宗生产成本
calculation of exchange cost	换汇成本计算
carrying cost	置存成本
carrying cost	资产持有费
carrying cost	库存货物成本
carrying cost of capital	资本附加费用
carrying cost of capital	资本的附加费
classification of costs by function	成本按作用分类
classification of costs by nature	成本按性质分类
classification of costs by responsibility	成本按责任分类
collision cost	碰撞事件诉讼费
collision cost	碰撞诉讼费
committed capacity cost	约束性固定费用
common cost allocation	共同成本分摊
common operating costs	共同运营费
common operating costs	共同经营营运费
common processing cost	共同加工成本
common staff cost	一般人事费用
communication cost	通信成本
comparative schedule of actual and standard overhead costs	实际与标准制造费用比较表
compiling costs	收集成本
compliance and collection cost of taxes	税收稽征费用
compliance costs	税务执行费用
computer cost	计算机成本
congestion costs	密集成本
consumption costs	消耗费用
controllability of cost	成本的可控性
conversion cost	转换成本
conversion cost	指产品制造加工成本转换成本
conversion cost of overstock and stockpile items	超储与积压物资改制加工成本
conversion of cost of sales to cash disbursement	销货成本换算为现金支出额
convex cost algorithm	凸成本算法
costs for waste removal	废料清除费用
costs in economic accounting	经济核算成本
costs in terms of foreign exchange	换汇成本
costs in use	使用成本
costs of circulation	流通费用
costs of commodity circulation	商品流通费用
costs of plant and equipment	设备费用
costs of training and recruitment	训练和招工费用
costs-off coupon	减价彩券
count the cost	预算费用
count the cost	算成本
counterbalances production costs	抵偿生产费用
current cost	经常费用
current-cost accounting	时价会计
current-cost accounting	本期成本核算
current cost accounting	现代成本会计学
current cost basis	现时成本基础
current cost concept	现行成本概念
current cost control	本期成本控制
current cost method	市价法
current cost method	现行成本法
current cost of funds	资金的现时成本
current cost reserve	现时成本储备
current cost statement	市价表
current ideal-standard cost	现行理想标准成本
current outlay cost	现金支付成本
current outlay cost	本期支出成本
current period product cost	本期产品成本
current period production cost	本期生产成本
current standard cost	本期标准成本
cut back cost	降低成本
cut back cost	削减成本
cut back production cost	降低生产成本
cut down overstocking cost	节约仓储费用
cut down the cost of import and export	降低进出口成本
cut down the cost of production	降低生产成本
cut the cost	降低成本
cut the cost according to the cloth	量入为出
cutting down cost	降低成本
cutting down marketing cost	降低行销成本
debris clearing cost	清除破碎物费用
defence cost	辩护费
defence costs	辩护费
deferred cost	延期费
deferred method of apportionment of research costs	科研费用分配的递延法
deferred research and development costs	递延试制费用
departmental cost	部门成本
Departmental cost ledger	分部成本分类账
departmental cost sheet	部门成本表
departmental process cost	部门分步成本
departmental process cost system	部门分步成本制
departmental process cost system	部门分步成本制度
departmental variance of overhead cost	部门间接费用差异
determining cost of layout	确定成本安排
determining ratio cost to selling price	计算成本对售价的比率
determining ratio of cost to selling price	确定成本对销售价的比率
difference between cost and book value	成本与账面价值的差异
difference between cost and book value	成本与账面价值的差额
difference of comparative cost	比较成本差
difference of cost	成本差异
difference of production cost	生产成本差异
differential cost and revenue	差异成本收益
differential cost and revenue	差别成本与收入
differential cost and revenue analysis	差异成本收益分析
differential cost pricing	差量成本定价法
differential cost revenue	差异成本收入
differential fixed cost	差量固定成本
differential variable cost	差量变动成本
direct and indirect process cost	直接与间接分步成本
direct and indirect process cost	直接和间接分步成本
direct cost	直接成本 (即直接计入产品、劳务的费用)
direct distribution cost	直接推销成本
direct input cost	直接投入成本
direct labour cost	直接人工成本
direct labour cost variance	直接人工成本差额异
direct manufacturing costs	直接制造成本
direct material cost percentage rate	直接原料成本百分比
direct material cost variable	直接原料成本差异
direct operating cost	直接营业成本
direct overhead cost	直接管理成本
discretionary cost	任意成本
discretionary cost	任意成本指由企业经管人员任意决定的管理费和间接开支
discretionary cost	随决策而定的差别成本
discretionary fixed cost	自定固定成本
displacement cost	置换成本
disposition of standard costs variances	标准成本差异处理
distributing service department costs directly	辅助部门成本直接分摊
distribution cost	经销费用
distribution cost	供销成本
distribution cost accounting	销售成本会计
distribution cost allocation	发行成本分配
distribution cost allocation	供销成本分摊
distribution cost analysis	分配成本分析
distribution cost analysis	供销成本分析
distribution cost and financial reporting	分配成本和财务报告
distribution cost budget	分配成本预算
distribution cost budget	经销成本预算
distribution of overhead cost	制造费用分配
dollar cost averaging	美元成本平均法
dual plan for standard costs	标准成本双重记账法
dummy cost	虚拟成本
effect of cost-or-market rule on gross margin	成本或市价原则对毛利的影响
efficiency of cost	成本效率
elasticity of cost	成本弹性
element of semivariable costs	半变动成本要素
elemental cost analysis	分项造价分析
elemental cost planning	分项造价规划
engineering analysis of cost	成本的技术分析
engineering cost estimate	工程成本估价
engineering cost estimate	工程成本概算
engineering economic cost	工程费用
engineering economic cost	工程成本
engineering estimate of cost	工程成本估计
entry cost	加入成本
entry cost	入账成本
estimating cost recoverability	估计成本收回可能性
estimating cost recoverability	估计成本回收可能性
executory costs	行政费用
expected actual standard cost	预期的实际标准成本
expected cost	期望价格
expected cost of additional information	补充信息预期成本
expected cost of manufacturing	预期造价
expected cost of marketing	预期营销成本
expected cost of production	预期生产成本
expected cost under certainty	确定条件下的预期成本
expected cost under uncertainty	未确定条件下的预期成本
expected differential cost	预期差别成本
expected standard cost	期望标准成本
expected-actual standard cost	预期实际标准成本
expenditure of outlay costs	付现成本支出
expense method of apportionment of research costs	研究成本费用分摊法
expired cost	本期已耗费用
expired cost	己耗成本
exploration costs in extractive industries	采掘业勘探成本
export marketing costs	出口营销成本
external cost	外地费用
fabricating cost	造价
fabricating cost	制作成本
fabricating cost	装配成本
fabricating cost	制造成本
factoring cost	代理成本
factory cost clerk	工厂成本会计员
factory cost of product	产品工厂成本
factory cost responsibility summary	责任制造成本汇总表
factory department cost report	生产部门成本报告
factory departmental cost report	部门制造成本报告
factory labour cost	工厂人工成本
factory labour costs	工厂人工成本
family living cost survey	家庭生活调查
farm cost	农业生产成本
final cost	最后成本终值
final cost objectives	最终成本对象
finance costs	理财成本
fixed costs on flexible budget	弹性预算中的固定成本
fixed elements of costs	成本的固定部分
fixed factory overhead costs	固定制造成本
flat cost	生产价格出厂价格
flow of costs	成本流
flow of costs	成本流程
fringe costs	附加成本
front-end costs	开端费用指借款人办理贷款或公司发行债券开始时的费用
fully variable costs	全变动成本
function cost	职能成本
function-cost analysis	职能成本分析
function of cost	价值功能
function of cost	成本功能
future cost avoidance theory	未来成本避免论
general cost	一般成本费用
general overhead of office on cost	一般管理费用
generalized Leontief cost function	广义里昂惕夫成本函数
graphic analysis of cost variability	成本变动性图解分析
heat, light and power costs	取暖、照明和动力费用
holding cost	储存费用
holding inventory cost	存货储存费用
holding or carrying cost	储存成本
homeowner costs	住房分期付款
incidental cost	杂项成本
incurred cost	实际成本
index of living costs	生活费指数
indicator of cost	成本指标
indirect operating costs	间接经营成本
indiscriminate additions to production costs	乱摊成本
inescapable cost	不可避免成本
issue costs	发行成本
issuer's cost	发行成本
items of cost	成本项目
job cost estimating	分批成本估计
job cost sheet	分批成本计算表
job cost system	分批成本制度
job costs system	分批成本制度
job lot cost	批量成本
job lot cost system	批量成本制度
job order cost	分批工作成本
job order cost sheet	分批成本通知单
job order cost sheet	分批成本单
job-opportunity cost	工作—机会成本
joint cost	联合成本指同时生产两种或两种以上商品支出的费用
joint facility costs	合用设备成本
joint production costs	联合生产成本
joint survey cost	联合检验成本
land costs	土地费用
land use cost	土地使用费
landed cost	卸岸成本费用
lay down costs	运输有关费用
lay off cost	解雇成本
least factor-costs for production	生产要素的最低成本
Lest-cost Estimating and Scheduling System	最低成本估计与安排系统
let-down cost	降低费用
let-down cost	降低成本
litigation costs and expenses	诉讼费用
lots cost system	批量成本制
machine opportunity costs	机器机会成本
make up for the costs of production	补偿生产成本
managed capacity costs	经营能力培植费
managed fixed costs	管理固定成本
management cost	经营成本
management direct cost	直接经营成本
management direct cost	直接管理费用
management fixed cost	管理固定成本
management indirect cost	管理间接成本
management indirect cost	间接管理费用
management of direct costs	直接成本管理
marketing cost	营销成本
marketing cost account	营销成本账户
marketing cost analysis	营销成本分析
marketing cost budgeting	营销成本预算
marketing cost control	营销成本控制
marketing cost control by division	部门营销成本控制
marketing cost control by product	产品营销成本控制
marketing cost control by production	生产营销成本控制
marketing cost control by territory	地区营销成本控制
marketing cost index	营销成本指数
matching cost with revenue	成本与收入配合
matching cost with revenue	成本与营业收入相配合
merchandise priced below cost	亏本商品
method of cost accounting	成本计算法
method of fixed percentage on cost	按成本固定百分比折旧法
method of historical cost	历史成本法
mixed costs	混合成本
monetary cost	货币原值
motor-vehicle running cost	机动车日常费用
multiple cost system	复式成本制度
multiple product cost system	多种产品成本制
national cost	国民费用
national income at factor cost	用因素费用表示的国民收入
net cost	进货净价
net cost account	成本净价账
net differential cost	净差别成本
net domestic product at factor cost	用因素成本表示的国内净产值
net operating cost	经营成本净额
net preparation cost	净准备成本
net uncovered costs	未分摊成本净额
non-variable costs	非变动成本
occasional cost	偶生成本
one's own making parts costs	自制零件成本
operating margin based on replacement costs	售价与重置成本差额
operational and maintenance costs	操作维修费用
ordinary cost	普通成本
organization cost	组建成本
organization cost	创办费
organization cost	开办费指开办成本
organization cost written off	创办成本摊销
organization cost written off	开办费摊销
other costs	其他成本
past cost	过去成本
past service cost	以往服务成本
pattern of maintenance cost	维修成本模式
planned cost coefficient	计划成本系数
planned cost fraction	计划成本系数
planned cost of work completed	完工产品计划成本
plant operation cost	工厂营运成本
postponable costs	递延成本
prepaid rental costs	预付租金
preventive maintenance costs	预防维修成本
principle of allocation of costs	成本分配原则
probable cost	大约成本
probable cost	估计成本
procuring equipment at lowest practicable cost	按最低价购置设备
production and management costs	生产管理费用
profit to costs ratio	成本利润率
proforma cost	预计成本
prohibitive cost	高成本
prohibitive cost	抑制成本高到无法销售的成本
psychological impact of cost control	成本管理的心理影响
publishing costs	出版费
real out-of-pocket costs	纯开支性费用
recover costs	收回成本
recruiting cost	征收成本
recurring costs	续生成本再发生的成本
redistribution of costs	成本再分配
reinstallation cost	重安装成本
relevancy of costs	成本相关
relevant benefits and costs	有关利益与成本
reliability cost arrangement	可靠性成本分配
remuneration cost	酬薪成本
research costs planning	研究成本规划
rework costs charged to manufacturing overhead	计入间接制造费的返工成本
river user costs	养河费
rules and regulations of cost accounting	成本会计规章制度
running costs	日常费用
running costs	经营费用
running costs	连续运行成本
sales and distribution costs	销售与分销费用
saving in investment cost	投资费用节省
schedule of cost	成本明细表
schedule of cost of finished products	制成品成本明细表
schedule of cost of goods manufactured	制成品成本明细表
schedule of departmental overhead costs	部门间接成本明细表
schedule of manufacturing costs	制造成本明细表
scheduled cost	计划成本
security for the costs of the arbitration proceeding	仲裁费用保证金
semi-direct cost	半直接成本
semi-finished product cost	半成品成本
set up cost	安装成本
set up cost	作业成本
set up cost	成本
single plan for standard cost system	标准成本单一记录法
single plan of standard cost accounting	标准成本会计单一记账法
single process cost system	单步成本制
social cost	社会成本指控制水及其它环境污染的维持费用
social marginal cost	社会边际成本
social overhead cost	社会基础设施费用
spares costs	备品成本
specified cost	指定成本
splitting of common costs	普通成本分摊
spoilage costs	损耗价值
spoilage costs	废弃成本
spread between borrowing cost and lending rates	借款与放款率差幅
staff cost	雇员成本
stair-step costs	阶梯成本
stair-step costs	梯形成本
standard unit transportation costs	标准单位运费
starting-load costs	筹办费
starting-load costs	筹备成本
start-up costs	开创成本
statement of manufacturing costs	生产成本表
statement of selling costs	销售成本表
step function costs	阶梯式功能成本
stockholding cost	持股成本
stocking cost	仓储成本
sub contracting cost	分包成本
sum up the costs	算总成本
sum up the costs	总计成本
sunk cost	已垫支成本
sunk cost	旁置成本如原始成本
survey method of cost allocation	成本分配测定法
tangible equipment costs	有形设备成本
tax-paid cost	完税成本
tax-paid cost	完税价
technical cost	技术成本
technical cost proposal	技术费用计划
terminal cost system	定期成本核算制
total manufacturing costs	制造总成本
total net additional costs	净增成本总额
tour cost	旅游成本
traceability of cost	成本可溯性
tracing costs	追踪成本
trade-off between different costs	各种成本之间的分摊
trade-off of the benefits and costs	收入—成本间比较
traditional cost accounting	传统成本会计
transfer cost	转运费用指商品从一国流动到另一国的费用包括运费、关税等
transfer cost	转移费用
transferred cost	转入的成本
type of manufacturing overhead costs	制造费用种类
ultimate cost	最高成本
unavoidable cost	不可避免的成本
uncontrollable cost	不能控制成本
uncontrollable cost	失控成本
unsatisfactory product costs	不合格产品成本
value added cost	增值成本
value at cost	按成本定值
value at cost	按成本计价
variable cost	可变成本即直接成本
variable cost per unit	单位变动成本
variable-cost ratio	可变成本比率即销售收入与可变成本间比率
variable element of semivariable cost	半变动成本的变动因素
variable factory overhead cost	可变制造费用
variable operating cost	可变营运费用
variance from planned cost of stores	存料计划成本差异
variance of cost	成本差异
variation from budgeted cost	偏离预算成本差异
variation of estimated cost of materials	原料估计成本差额
volume-cost-profit analysis	数量—成本—利润分析
volume-cost-profit analysis	数量一成本-利润分析
volume-cost-profit relationship	数量—成本—利润关系
weighted average cost	加权平均成本
weighted average cost method	加权平均成本法
weighted average cost of capital	加权平均资本成本
weighted average cost of capital	加权平均的资本成本
weighted average of the cost of interest bearing debt	加权平均计息债务成本
workload and cost schedule	工作量与费用计划