注會考試英文測試詞匯整理(六)

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直接人工成本差異(direct labor variance)
    成本控制方法(cost control method)
    內(nèi)河運輸成本
    生產(chǎn)費用要素(elements of production expenses)
    歷史成本與未來成本(historical cost and future cost)
    可避免成本與不可避免成本(avoidable cost and unavoidable cost)
    成本計算期(cost period)
    平均成本與個別成本(avorage cost and individual cost)
    跨期攤提費用分配(inter-period expenses allocation)
    計劃成本(planned cost)
    數(shù)量差異(quantity variance)
    燃料費用分配(fuel expenses allocation)
    定額成本控制制度(norm cost control system)
    定額管理(management norm)
    可遞延成本與不可遞延成本(deferrable cost and undeferrable cost)
    成本控制標準(standard of cost control)
    副產(chǎn)品成本計算(by-product costing)
    責任成本(responsibility cost)
    生產(chǎn)損失核算(production loss accounting)
    生產(chǎn)成本(production cost)
    預計成本(predicted cost)
    成本結(jié)構(gòu)(cost structure)
    房地產(chǎn)開發(fā)成本
    主要成本與加工成本(prime costs and processing costs)
    決策成本(cost of decision making)
    成本計算品種法(category costing method)
    在產(chǎn)品成本(work-in-process cost)
    工廠成本(factory cost)
    成本考核(cost assess )
    制造費用(manufactruing expenses)
    動力費用分配(power expenses allocation)
    趨勢分析法(trend analysis approach)
    成本計算簡單法(simple costing method)
    責任成本層次(levels of responsibility cost)