| English | Chinese |
| absolute difference in cost | 成本绝对差 |
| absolute fixed cost | 纯粹固定成本 |
| absolute fixed cost | 绝对固定费用 |
| absorption cost full eost | 吸收成本全额成本，即包括固定和可变成本 |
| accrued benefit cost method | 效益成本增值计算法 |
| accumulated depreciation-delivery equipment cost | 累计折旧-运输设备费用 |
| accumulated experimental development cost in project | 项目的试验研究费用累计 |
| acquisition cost | 购买成本 |
| acquisition cost | 招揽成本 |
| acquisition cost | 资产购入成本 |
| acquisition cost | 照原价 |
| acquisition cost | 取得成本 |
| actuarial cost method | 保险统计员计算方法 |
| additional cost | 增长成本 |
| adjusted cost basis | 调整成本制 |
| adjusted original cost | 调整原价 |
| adjustment cost | 理算费用 |
| administration cost | 管理费用 |
| advanced cost accounting | 高级成本会计 |
| advanced cost accounting | 高等成本会计 |
| advertising cost | 广告费 |
| after-cost | 后续成本指销售后仍须继续支付的费用 |
| after-cost | 后生成本 |
| amortization cost | 偿还费 |
| amortization cost | 偿还资金 |
| amortized cost | 折余成本 |
| amount of cost reduction | 成本降低额 |
| analysis of cost variances | 成本差异分析 |
| analysis of production cost | 生产成本分析 |
| annual cost | 年度费用 |
| annual cost | 等额年费用 |
| annual cost | 年度成本 |
| annual labour cost | 年度人工费用 |
| anticipated cost | 早列成本 |
| apportioning cost | 分配值 |
| arithmetical average cost method | 算术平均成本法 |
| asset retirement cost | 资产报废成本 |
| assumed cost interest | 假定成本利息 |
| available cost | 可控成本 |
| average cost method | 平均成本法 |
| average-cost pricing | 平均成本定价法 |
| average fixed cost | 平均不变成本 |
| average total cost | 平均总成本 |
| average unit cost | 平均单位成本 |
| average variable cost | 平均变动成本 |
| bankruptcy cost | 破产成本 |
| base of relationship to the cost of unit | 以成本与产品间的关系为基础 |
| basic cost | 基本成本 |
| basic features of a standard cost system | 标准成本制度之基本特征 |
| basic standard cost index standard cost, yard stick standard cost, static standard cost, constant standard cost, permanent standard cost | 基本标准成本指数标准成本，尺度标准成本，静态标准成本，固定标准成本 |
| benefit cost ratio | 效益成本比率 |
| book cost | 帐面原价 |
| book cost | 帐面成本 |
| borrowing cost | 借贷成本 |
| budget cost | 预算成本 |
| budget cost | 预算开支 |
| bunched cost | 混同成本 |
| by factor cost | 按要素成本计算 |
| calculation schedule of transportation cost | 运输成本计算表 |
| capacity cost | 足量成本 |
| capacity cost | 能力维持费用为维持生产能力、销售能力所发生的费用 |
| capacity cost | 固定费成本 |
| capitalization of borrowing cost | 借款费用资本化 |
| carrying cost | 存储费用 |
| carrying cost | 持仓成本 |
| carrying cost | 运输成本 |
| class cost system | 组别综合成本计算 |
| clerical cost | 办公费用 |
| combined cost and general ledger | 联合成本及普通分类帐 |
| commercial cost | 商业成本 |
| committed capacity cost | 折旧费 |
| committed cost | 不可规划成本 |
| committed cost | 已定成本 |
| committed fixed cost | 约束性固定成本 |
| common cost | 联合成本 (joint cost) |
| common cost | 共同费用 (joint cost) |
| common cost | 共同成本 (joint cost) |
| common staff cost | 一般普通人事费用 |
| complete manufacturing cost | 全部制造成本 |
| compressed air cost | 压缩空气成本 |
| constant cost saving | 定额成本节省 |
| constant standard cost | 固定标准成本 |
| consumed cost | 耗用成本 |
| consumed cost | 消失之成本 |
| contingent cost | 或有成本 |
| controllable cost | 可取成本 |
| conversion cost | 制造成本 (processing cost) |
| conversion cost | 加工费 (processing cost) |
| conversion cost | 转换成本 (processing cost) |
| conversion cost | 加工成本 (processing cost) |
| conversion of cost of sales to cash disbursements | 销货成本换算为现金支出额 |
| corporation bonds issuing cost | 公司债券发行成本 |
| costing cost-volume-prof it graph | 损益平衡图 (chart) |
| count the cost | 先盘算盘算 |
| count the cost | 估计成本 |
| credit cost | 信贷成本 |
| crush cost | 赶工成本 |
| current cost | 市价值 |
| current cost | 流动成本 |
| current cost | 时价 |
| current cost | 当期成本 |
| current ideal-standard cost | 现行理想的标准成本 |
| current replacement cost | 现行重置成本 |
| current standard cost | 现行标准成本 |
| current-outlay cost | 本期支出成本 |
| debt-service cost | 偿债成本 |
| default cost | 违约成本 |
| deferred cost | 递延成本 |
| departmental cost | 部别成本. |
| 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 |
| departmental unit cost | 分部单位成本 |
| depreciated cost | 已折旧成本 |
| depreciated cost | 折条成本 |
| 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 |
| difference between cost and book value | 成本与帐面价值之差异 |
| difference in absolute cost | 成本绝对差 |
| differential cost | 差额成本差异成本，差量成本 |
| direct cost method | 直接成本法 |
| direct cost method | 直接费用法 |
| direct labor cost | 直接劳动成本 |
| direct labor cost | 直接生产工本 |
| 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 and labor cost | 劳务费 |
| direct material and labor cost | 直接材料 |
| direct material cost | 直接材料成本 |
| direct material cost method | 直接材料成本法 |
| discretionary cost | 择性成本 |
| discretionary cost | 酌定成本 |
| discretionary cost | 自行处理成本 |
| discretionary fixed cost | 选择性固定成本 |
| disposal cost | 清理成本 |
| 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 | 发行成本 |
| distribution cost | 分销费用 |
| distribution cost | 推销费用 |
| distribution cost | 发售成本 |
| 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 |
| distribution on manufacturing cost | 依制造成本分配 |
| distribution statement of service cost | 厂务费用分配表 |
| earnings before interest, tax, depreciation, amortization and rent cost | 扣除利息、税项、折旧、摊销及租赁成本前收益 |
| effciency cost | 效率成本 |
| effect of cost-or-market rule on gross margin | 成本与市价的法则对毛利的影响 |
| element of cost | 成本要素 |
| elements of cost | 成本要素 |
| eliminable cost | 可免的成本 |
| employee cost index | 员工成本指数 |
| engineering estimate of cost | 工程估计成本 |
| entry-age normal cost method | 适龄正常费用法 |
| equal difference in cost | 成本同等差 |
| equivalent annual cost | 等值年金成本 |
| equivalent cost | 相等成本 |
| 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 book-value over investment cost | 账面价值超过投资成本额 |
| 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 |
| expected-actual standard cost | 可达到标准成本 (attainable standard cost) |
| expected-actual standard cost | 实现标准成本 (attainable standard cost) |
| expired cost | 已耗费用 |
| expired cost | 已过成本 |
| exploration cost | 勘探成本 |
| factory cost | 产品成本 |
| factory cost | 生产成本 (manufacturing cost, production cost, work cost) |
| 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 |
| factory supplies cost | 工厂消费品费 |
| final cost | 总成本 |
| financing and administrative cost | 理财及管理成本 |
| flat cost | 直接费用 |
| flat cost | 统一成本 |
| forecast cost standards | 预测成本准则 |
| forecasting of cost | 成本预测 |
| freight cost | 货运成本 |
| fringe cost | 附加成本 |
| function-cost ratio | 功能-成本比率 |
| functional cost | 职能别成本 |
| future cost | 未来成本 |
| gas cost | 煤气成本 |
| general administration cost | 一般管理费 |
| general overhead of office on cost | 一般间接费 (or general burden) |
| 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 |
| hiring cost | 租赁成本 |
| historical best cost of the domestic industry | 国内同行业历史先进成本 |
| historical cost | 历史最高价 |
| historical past cost | 历史成本 |
| historical past cost | 存在成本 |
| historical past cost | 过去成本即实际成本，上期成本 |
| 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 |
| holding cost | 存储成本 |
| holding cost | 储存保管成本 |
| hour cost | 计时成本 |
| 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 |
| idle time cost | 无效工时成羋 |
| idle time cost | 停工费用 |
| immediate cost | 即期成本 |
| inflation of cost push | 成本推动型通货膨胀 |
| innovation cost | 技术革新成本 |
| instruction cost | 教学成本 |
| interest charged to cost | 计人成本利息 |
| inventoriable cost | 产品成本 (product cost) |
| inventoriable cost | 可列入存货的成本 (product cost) |
| inventory cost | 存货成本 |
| inventory cost | 仓存费用 |
| inventory cost selection | 存货成本的选择 |
| invoice cost | 发票所列成本 |
| invoice cost | 发票原价 |
| irrelevant cost | 无关成本 |
| job cost | 令单成本 |
| job cost | 批次成本 |
| 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 | 定单成本 |
| job order cost | 分批成本 |
| 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 | 联产成本 (common cost) |
| joint cost | 共同成本 (common cost) |
| joint cost | 联合成本 (common cost) |
| 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 | 劳动费用 |
| labour cost | 人工成本 |
| 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 cost | 最终成本 |
| 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 |
| lending cost | 贷款费用 |
| life repair cost | 全使用期内修理费 |
| lift in cost | 费用增加 |
| liquidity cost | 流动资金的费用 |
| local operating cost | 当地业务费用 |
| local operating cost | 当地经营成本 |
| lots cost system | 分批成本计算 |
| main material cost | 主要材料成本 |
| maintaining the cost accounts | 进行成本核算 |
| management direct cost | 直接管理费 |
| managerial cost control | 管理成本的控制 |
| manual of cost control | 成本管理手册 |
| manufacturing cost | 产品成本 |
| manufacturing cost accounting | 制造成本会计 |
| manufacturing cost of goods sold | 产品销售的制造成本 |
| manufacturing overhead cost | 制造费用成本 |
| marketing cost | 推销及收帐成本 |
| 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 |
| 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 |
| menu cost | 菜肴成本 |
| menu cost | 调配成本 |
| method of cost accounting | 成本计算方法 |
| mimeograph cost | 复印机成本 |
| minimum cost | 最低成本 |
| mobilization cost | 工地设施费用 |
| mobilization cost | 动员费用 |
| 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 | 净价 |
| net cost | 实价 |
| net cost | 净成本 |
| net cost account | 净成本帐户 |
| nonoperational cost | 非业务费用 |
| normal cost | 定额成本 |
| normal cost accounting | 正常成本会计 |
| normal cost standards | 正常成本标准 |
| old cost | 原始成本 |
| on a cost incurred basis | 实报实销 |
| on a cost incurred basis | 以已付费用为准 |
| on cost | 外加成本 (manufacturing expense, burden) |
| on cost | 间接费用 (manufacturing expense, burden) |
| on cost | 制造费用 (manufacturing expense, burden) |
| operating cost | 经营费用 |
| operating cost systems | 工作成本制度 |
| operation cost | 营业成本 |
| operation cost system | 工作成本制度 |
| organization cost written-off | 已冲销开办费 |
| original cost | 原始价值 |
| original cost of value | 原始成本价值 |
| output cost | 产品生产成本 |
| over absorbed cost | 多摊配的成本 |
| over absorbed overheads cost | 多摊配的工厂间接费成本 |
| overhead cost | 各项杂费 |
| overhead cost | 间接制造成本 |
| overhead cost | 制造费用 |
| overtime cost | 加班费用 |
| partial cost | 部分成本 |
| past unit cost | 以往单位成本 |
| payroll cost | 工资成本 |
| period of cost recovery | 成本收回期间 |
| periodic allocation of cost | 费用按期分摊 |
| pertaining cost | 其它费用 |
| 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 |
| predicted cost standard cost | 预定成本即标准成本 |
| preparatory cost | 预备成本 |
| preparatory cost | 准备成本 |
| prime cost | 进货价格 |
| prime cost | 原价 |
| 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 |
| prior service cost | 前期服务成本 |
| probable cost | 估计的成本 |
| probable cost | 大约的成本 |
| process cost | 综合成本 |
| process cost | 步骤成本 |
| 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 |
| 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 department cost | 生产部门成本 |
| production order cost sheet | 生产成本单 |
| production order cost sheet | 生产成本通吿单 |
| productive capacity cost | 生产能力成本 |
| productive labor cost method | 生产人工成本法指制造费用的分配 |
| project support cost | 项目支持费用 |
| proof of cost | 成本对证核实 |
| rate of return over cost | 报酬超过成本率 |
| 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 |
| recorded cost | 记账成本 |
| recorded cost | 帐面实际成本 |
| recording treasury stock acquisition-cost basis | 取得库存股票的记帐-成本基础 |
| recruitment cost | 招募成本 |
| recurrent cost | 经常性费用 |
| reserve assets cost | 资产储备费用 |
| reversal cost method | 反向成本法 |
| row and column cost | 行列成本 |
| 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 |
| salary cost | 工资 |
| savings cost | 储蓄成本 |
| scheduled cost | 编定成本 |
| scheduled cost | 预定成本 |
| seasonality and standard cost variances | 季节性和标准成本差异 |
| securities cost | 证券成本 |
| securities cost charges | 购买证券成本费用 |
| selling cost | 销售成本 |
| selling cost budget | 销售成本预算 |
| semi-variable cost | 半可变因素 |
| separable cost | 可分离的成本 |
| service cost | 供应成本 |
| service department allocated cost variance | 辅助部门费用摊配差异 |
| service department cost | 厂务部成本 |
| 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 |
| setting up cost | 准备成本 (preparatory cost) |
| set-up cost | 预备成本 |
| set-up cost | 准备成本 |
| shipments billed above cost | 发货计价高于成本 |
| shipments billed at cost | 发货以成本计价 |
| short period Cost accounts | 短期成本计算 |
| shortage cost | 缺货成本 |
| short-run average cost | 短期平均成本 |
| short-run capacity cost | 短期能力成本 |
| should-be cost | 应计成本 |
| 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 |
| single-period with set up cost | 单一期间的设置成本 |
| 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 | 特别费用 |
| 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 |
| split the cost | 分担成本 |
| 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 conversion cost | 标准转换费用 |
| standard conversion cost | 标准加工费 |
| standard cost | 标准成本 |
| standard cost | 标准费用 |
| 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 |
| standard material cost | 标准材料成本 |
| standard overhead cost | 标准制造费用 |
| standby cost | 休闲成本 |
| standby cost | 闲置时仍需之成本 |
| standing cost charge or expense | 固定成本费用 |
| standing cost | 常备成本 (charge or expense) |
| start-up cost | 筹备开办费用 |
| start-up cost | 起始成本 |
| steam cost | 蒸汽成本 |
| storable cost | 可储存成本 |
| 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 |
| supplement cost | 补充成本 |
| supplement cost | 追加成本 |
| supplemental cost | 补充成本 |
| supplemental cost | 辅助成本 |
| supplemental cost | 追加费用 |
| support cost | 资助费用 |
| 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 |
| synthetic fund cost | 综合资金成本 |
| tangible equipment cost | 有形设备成本 |
| target cost | 目标成本 |
| target of transportation cost | 运输成本指标 |
| temporary repair cost | 临时修理费 |
| 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 |
| to meet out-of-pocket cost | 供应现金支付成本 |
| traceable cost | 可追踪成本 |
| trade cost sytem | 营业成本制度 |
| trading cost | 交易成本 |
| transferred-in cost | 转人成本 |
| transferred-in cost | 转入成本 |
| ultimate cost | 最高费用 |
| ultimate cost | 极限开支 |
| unabsorbed material cost | 未分配材料成本 |
| 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 |
| unbudgeted cost | 未列入预算的费用 |
| unrecovered cost | 未能收回之成本 |
| useful period of same value point at cost | 成本同值点使用期 |
| user cost | 使用者之成本 |
| utilized cost | 已利用的成本 |
| valuation at cost | 按成本计价 |
| valuation at cost | 成本估价法 |
| 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 |
| value at cost | 按成本订值 |
| value-added cost | 增值成本 |
| variable element of semi variable cost | 半变动成本的变动部分 |
| variable operating cost | 可变营运费用如车公里成正比，如汽油、轮胎消耗费用 |
| variable rate of cost | 成本变动率 |
| variance from planned cost of material | 材料计划成本差异 |
| variation from norm cost | 定额成本差异 |
| variation from standard cost | 标准成本差异 |
| variation on product cost | 产品成本差异 |
| volume-cost-profit analysis | 数量-成本-利润分析 |
| weighted -average cost | 加权平均成本 |
| 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) |
| weighted average unit cost | 加权平均单位成本 |
| whichever is lower cost or market price | 成本与市价孰低规则 |
| working cost | 经营费 |
| working cost | 工作费用 |
| written-down replacement cost | 折余重置成本 |
| 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) |
| zero incremental cost | 无增支成本 |
