成本会计

直接人工成本差异        direct labor variance

直接材料成本差异        direct material variance

在产品计价              work-in-process costing

联产品成本计算          joint products costing

生产成本汇总程序        accumulation process of production cost

制造费用差异            manufacturing expenses variance

实际成本与估计成本      actual cost and estimated cost

工资费用分配            salary costs allocation

成本曲线                cost curve

农业生产成本            agriculture production cost

原始成本和重置成本      original cost and replacement cost

直接成本与间接成本      direct cost and indirect cost

可控成本                controllable cost

制造费用分配            manufacturing expenses allocation

理论成本与应用成本      theory cost and practice cost

辅助生产成本分配        auxiliary production cost allocation

成本控制程序           procedure of cost control

成本记录               cost entry, cost recorder cost agenda

成本计算分批法         job costing method

成本控制方法           cost control method

生产费用要素           elements of production expenses

历史成本与未来成本     historical cost and future cost

可避免成本与不可避免成本 avoidable cost and unavoidable cost

成本计算期              cost period

平均成本与个别成本    average cost and individual cost

社会成本              society cost

铁路运输成本          railage cost

废品损失              splodge and defective work losses

单位成本与总成本 unit cost and total cost

成本开支范围 allowable cost

成本转账 cost transfer

全面成本控制 total cost control

商品销售成本 cost of merchandise sold

价格差异 price variance

存置成本 holding cost or carrying cost

已耗成本与未耗成本 expired cost and unex-pired cost

相关成本与非相关成本 relevant cost and irrelevant cost

因素分析法 factor analysis approach

目标成本 target cost

成本计算分类法 group costing method

定额成本 norm cost

跨期摊提费用分配 inter-period expenses allocation

计划成本 planned cost

数量差异 quantity variance

燃料费用分配 fuel expenses allocation

定额成本控制制度 norm cost control system

定额管理 management norm

可递延成本与不可递延成本 deferrable cost and undeferrable cost

成本控制标准 standard of cost control

副产品成本计算 by-product costing

责任成本 responsibility cost

生产损失核算 production loss accounting

生产成本 production cost

预计成本 predicted cost