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CMA专业用词

CMA考试专业用词中英文对照表(四)

2019-06-13CMA专业用词
CMA 考试所用词汇的专业词典
TERM 词汇 DEFINITION 定义
作业管理 运用作业成本法的信息进行管理和决策的方法,目的是通过强化能为客户 增值的作业、减少不增值的作业,来提高客户满意度和利润。
Actual Cost Acquisition cost, historical cost, or original cost.
实际成本 购置成本、历史成本或原始成本。
Additional Paid-in Capital The amount received by a company from its shareholders for purchase of shares of stock above the par or stated value of the stock.
资本公积 公司从其股东那里收到的超过股票面值或设定价值的购股金额。
Administrative Expense Costs incurred for the general operation of an enterprise as a whole, as contrasted with costs related to a more specific function such as manufacturing or selling. (Also called General and Administrative Expense.)
管理费用 企业整体在一般营运中所发生的成本,区别于制造成本或销售成本等更为 具体的成本。(又称“一般管理费用”。)
Aging Schedule A listing of the amounts owed to a company by the length of time outstanding.
账龄表 根据应收账款存在的时间长度的列表。
Allocate Identification of costs with cost objectives; apportioning or distributing costs to products, processes, jobs, or departments.
分摊,分配 确定成本的各项成本对象;把各项成本分摊或分配给各产品、工序、任 务、或部门。
Allocation Base The basis used to assign indirect costs to cost objects, such as labor or machine hours.
分摊基础,分配基数 把间接成本分配给成本对象所依据的基数,诸如人工或机器工时等。
Allowance for Uncollectible Accounts A contra account to Accounts Receivable established to record the estimated percentage of Accounts Receivable that will not be collected.
备抵坏账 应收账款的对销账户,建立该账户是为了记录预计的一定比例无法收回的 应收款。
Amortization The accounting process of allocating costs to the time periods during which such costs are consumed.
摊销 将成本按其耗用期加以分摊的会计程序。

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