Anonymous
Anonymous asked in 商業與財經其他:商業與股市 · 2 decades ago

大家知道下列英文的中文和定義嗎?有關會計的.....

absorption (full ) costing

activity

batch-level costs

committed costs

contribution margin

conversion costs

cost

cost driver

cost object

customer-level costs

direct costs

direct labor

direct materials

facility-level (general operating-level) costs

finished goods

fixed costs

idle time

indirect costs

indirect labor

indirect material

inventoriable costs inventoriable

manufacturing overhead

opportunity costs

period costs

prime costs

product costs

product-level costs

sunk costs

throughput costingunit-level costs

variable (direct) costingvariable costs

work in process

Update:

更正倒數第三行之後......

throughput costing

unit-level costs

variable (direct) costing

variable costs

4 Answers

Rating
  • Anonymous
    2 decades ago
    Favorite Answer

    有關這些名詞的定義,都可在成本會計學中找到.

    absorption (full ) costing 已分攤成本

    activity 活動, 大部份稱營業活動

    batch-level costs 批次成本

    committed costs 保證成本

    contribution margin 貢獻毛利

    conversion costs 轉換成本

    cost 成本

    cost driver 成本要素

    cost object 成本標的物

    customer-level costs

    direct costs 直接成本

    direct labor 直接人工

    direct materials 直接原料

    facility-level (general operating-level) costs

    finished goods 製成吅

    fixed costs 維修成本

    idle time 閒置時間

    indirect costs 間接成本

    indirect labor 間接人工

    indirect material 間接原料

    inventoriable costs inventoriable

    manufacturing overhead 製造費用

    opportunity costs 機會成本

    period costs 期間成本

    prime costs 主要成本

    product costs 產品成本

    product-level costs

    sunk costs 沈默成本

    throughput costingunit-level costs 產出成本

    variable (direct) costingvariable costs 變動成本

    work in process 在製品

    Source(s): 自己常用
  • 1 decade ago

    inventoriable costs 存貨成本

  • 1 decade ago

    fixed cost是"固定成本"...不是維修成本...會計學 不是照字面英翻中吧!...fixed cost跟variablr cost是相反的兩個名詞...真的常用ㄛ?

  • Anonymous
    2 decades ago

    cost driver是”成本動因”吧

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