管理会计资料专业术语词汇大全英文版Word下载.docx

管理会计资料专业术语词汇大全英文版Word下载.docx

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financialinformationitemsthatdescribe

individualactivities.

ActivitybudgetingTheprocessofestimating

thedemandforeach

activity’soutputandassessingthe

costofresourcesrequiredtoproduce

thisoutput.

ActivitycapacityThenumberof

timesanactivitycanbeperformed.

ActivitydictionaryAlistofactivities

describedbyspecificattributessuch

asname,definition,classificationas

primaryorsecondary,andactivity

driver.

ActivitydriversFactorsthatmeasure

theconsumptionofactivitiesbyproducts

andothercostobjects.

ActivityeliminationTheprocessof

eliminatingnonvalue-addedactivities.

ActivityflexiblebudgetTheprediction

ofwhatactivitycostswillbeas

activityusagechanges.

ActivityinputsTheresourcesconsumed

byanactivityinproducingits

output（theyarethefactorsthatenable

theactivitytobeperformed）.

AdministrativecostsAllcostsassociated

withthegeneraladministration

oftheorganizationthatcannotbe

reasonablyassignedtoeithermarketing

orproduction.

Advancepricingagreements（APAs）

AgreementsbetweentheInternalRevenue

Serviceandataxpayeronthe

acceptabilityofatransferprice.The

agreementisprivateandisbinding

onbothpartiesforaspecifiedperiod

oftime.

AestheticsAqualityattributethatis

concernedwiththeappearanceof

tangibleproducts（forexample,style

andbeauty）aswellastheappearance

ofthefacilities,equipment,personnel,

andcommunicationmaterialsassociated

withservices.

AllocationAssignmentofindirect

coststocostobjects.

AnnuityAseriesoffuturecashflows.

AppliedoverheadOverheadassigned

toproductionusingpredetermined

rates.

AppraisalcostsCostsincurredtodetermine

whetherproductsandservices

areconformingtorequirements.

B

BalancedScorecard（SeeStrategicbased

responsibilityaccounting

system.）

BaseperiodApriorperiodusedto

setthebenchmarkformeasuringproductivity

changes.

Batch-levelactivitiesActivitiesthat

areperformedeachtimeabatchis

produced.

BenchmarkingAnapproachthatuses

bestpracticesasthestandardfor

evaluatingactivityperformance.

Best-fittinglineThelinethatfitsaset

ofdatapointsthebestinthesense

thatthesumofthesquareddeviations

ofthedatapointsfromtheline

isthesmallest.

BindingconstraintsConstraints

whoseresourcesarefullyutilized.

Break-evenpointThepointwheretotal

salesrevenueequalstotalcosts;

thepointofzeroprofits.

ActivityoutputTheresultorproduct

ofanactivity.

ActivityoutputmeasureThenumber

oftimesanactivityisperformed.Itis

thequantifiablemeasureoftheoutput.

ActivityreductionDecreasingthetime

andresourcesrequiredbyanactivity.

ActivityselectionTheprocessof

choosingamongsetsofactivities

causedbycompetingstrategies.

ActivitysharingIncreasingtheefficiency

ofnecessaryactivitiesbyusing

economiesofscale.

ActivityvolumevarianceThecostof

theactualactivitycapacityacquired

andthecapacitythatshouldbeused.

Activity-basedcost（ABC）systemA

costsystemthatfirsttracescoststo

activitiesandthentracescostsfrom

activitiestoproducts.

Activity-basedcosting（ABC）Acost

assignmentapproachthatfirstuses

directanddrivertracingtoassign

coststoactivitiesandthenusesdrivers

toassigncoststocostobjects.

Activity-basedmanagement（ABM）A

systemwide,integratedapproachthat

focusesmanagement’sattentionon

activitieswiththeobjectiveofimproving

customervalueandtheprofit

achievedbyprovidingthisvalue.It

includesdriveranalysis,activity

analysis,andperformanceevaluation,

anddrawsonactivity-basedcosting

asamajorsourceofinformation.

Activity-basedmanagement（ABM）

accountingsystemAnaccountingsystem

thatemphasizestheuseof

activitiesforassigningandmanaging

costs.

Activity-basedresponsibilityaccounting

Acontrolsystemdefinedby

centeringresponsibilityonprocesses

andteamswhereactivityperformance

ismeasuredintermsoftime,quality,

andefficiency.

ActualcostingAnapproachthatassigns

actualcostsofdirectmaterials,

directlabor,andoverheadtoproducts.

AdjustedcostofgoodssoldThecost

ofgoodssoldafteralladjustments

foroverheadvariancearemade.

Glossary

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27PMPage849

BudgetcommitteeAcommitteeresponsible

forsettingbudgetary

policiesandgoals,reviewingandapproving

thebudget,andresolvingany

differencesthatmayariseinthebudgetary

process.

BudgetdirectorTheindividualresponsible

forcoordinatingand

directingtheoverallbudgeting

BudgetaryslackTheprocessof

paddingthebudgetbyoverestimating

costsandunderestimatingrevenues.

BudgetsPlansofactionexpressedin

financialterms.

C

CapitalbudgetingTheprocessof

makingcapitalinvestmentdecisions.

CapitalinvestmentdecisionsThe

processofplanning,settinggoalsand

priorities,arrangingfinancing,and

identifyingcriteriaformakinglongterm

investments.

CarryingcostsThecostsofholding

inventory.

CashbudgetAdetailedplanthatoutlines

allsourcesandusesofcash.

CausalfactorsActivitiesorvariables

thatinvokeservicecosts.Generally,it

isdesirabletousecausalfactorsas

thebasisforallocatingservicecosts.

CentralizeddecisionmakingAsystem

inwhichdecisionsaremadeatthe

toplevelofanorganizationandlocal

managersaregiventhechargetoimplement

them.

CertifiedInternalAuditor（CIA）A

personwhohaspassedacomprehensive

examinationdesignedtoensure

technicalcompetenceandhastwo

years’experience.

CertifiedManagementAccountant

（CMA）Apersonwhohaspasseda

rigorousqualifyingexamination,has

metanexperiencerequirement,and

participatesincontinuingeducation.

CertifiedPublicAccountant（CPA）A

personwhoispermitted（bylaw）to

serveasanexternalauditorandwho

mustpassanationalexaminationand

belicensedbythestateinwhichhe

orshepractices.

ContinuousreplenishmentAsystem

whereamanufacturerassumestheinventory

managementfunctionforthe

retailer.

ContributionmarginSalesrevenue

minustotalvariablecostorpriceminus

unitvariablecost.

ContributionmarginratioContribution

margindividedbysalesrevenue.

Itistheproportionofeachsalesdollar

availabletocoverfixedcostsand

provideforprofit.

ControlTheprocessofsettingstandards,

receivingfeedbackonactual

performance,andtakingcorrective

actionwheneveractualperformance

deviatessignificantlyfromplanned

performance.

ControlactivitiesActivitiesperformed

byanorganizationtopreventordetect

poorquality（becausepoor

qualitymayexist）.

ControlcostsCostsincurredfrom

performingcontrolactivities.

ControllimitsThemaximumallowable

deviationfromastandard.

ControllablecostsCoststhatmanagers

havethepowertoinfluence.

ControllerThechiefaccountingofficer;

supervisesallaccounting

departments.

ControllingThemanagerialactivity

ofmonitoringaplan’simplementation

andtakingcorrectiveactionas

needed.

ConversioncostThesumofdirectlabor

costandoverheadcost.

CoreobjectivesandmeasuresThose

objectivesandmeasurescommonto

mostorganizations.

CostThecashorcashequivalent

valuesacrificedforgoodsandservices

thatareexpectedtobringacurrent

orfuturebenefittotheorganization.

CostassignmentTheprocessofassociating

thecosts,oncemeasured,with

theunitsproduced.

CostbehaviorThewayinwhicha

costchangesinrelationtochangesin

activityusage.

CostcenterAdivisionofacompany

thatisevaluatedonthebasisofcost.

CoefficientofcorrelationThesquare

rootofthecoefficientofdetermination,

whichisusedtoexpressnot

onlythedegreeofcorrelationbetween

twovariablesbutalsothe

directionoftherelationship.

CoefficientofdeterminationThepercentage

oftotalvariabilityina

dependentvariable（e.g.,cost）thatis

explainedbyanindependentvariable

（e.g.,activitylevel）.Itassumesa

valuebetween0and1.

CommittedfixedexpensesExpenses

incurredfortheacquisitionoflongterm

activitycapacity,usuallyasthe

resultofstrategicplanning.

CommittedresourcesResourcesthat

arepurchasedinadvanceofusage.

Theseresourcesmayormaynothave

unused（excess）capacity.

CommoncostsThecostsofresources

usedintheoutputoftwoormore

servicesorproducts.

CommonfixedexpensesFixedexpenses

thatcannotbedirectlytraced

toindividualsegmentsandthatare

unaffectedbytheeliminationofany

onesegment.

Comparableuncontrolledprice

methodThetransferpricemostpreferred

bytheInternalRevenueService

underSection482.Thecomparable

uncontrolledpriceisessentiallyequal

tothemarketprice.

Compoundingofintere