英文合同结构常用术语(五篇)

英文合同结构常用术语（五篇）

第一篇：英文合同结构常用术语

必备条款 essential clauses / provisions 一般条款 general

provisions 特殊条款special provisions 章、条、款、项、目（英文合同25）

首部 non-operative part（当事人部分 parties 陈述部分 recital）正文 operative part 陈述部分recital(包括：鉴于条款 whereas

clause和约因consideration)尾部 closing part（证明部分

attestation 签字 signature 附件 appendix）当事人的名称、姓名和住所 name and domicile of the parties 适格主体 competent

parties 标的 contract object , subject matter 数量 quantity

质量 quality 价款或者报酬 price or remuneration 对价

consideration 履行时效、地点和方式 time limit, place and method

of performance 违约责任 default / liability for breach of contract

除外规定 exception 解决争议的方法 methods to settle disputes 变更 modification 终止 termination 撤销cancellation 解除rescission

主体的变更或权利义务的整体转让 novation 通知 notice 违约责任

default / breach of contract 救济 remedies 责任的免除 exception

不可抗力 force majuere 争议的解决 settlement of disputes 合同的生效 effectiveness / validity 合同份数 counterpart 合同的整体性

entirety

合同的可分割性 severability 合同的完整性 entirety 文字效力

language 法律适用 applicable law / governing law 保密规定

confidentiality 副本 copies / counterparts 性别与单复数

gender and singular / plural 合同尾部 closing clauses / final

clause(包括：证明条款attestation 签字部分testimonium /

signature 附件部分 addendum)

合同通常涉及一些内容：

1、要约和绝对接受 offer and absolute and unqualified

acceptance

2、意思一致 consensus and idem 或者 meeting of minds

3、建立合同关系的意愿 intention to create legal relations

4、同意的真实性 genuineness of consent

5、当事人的履约能力 contractual capacity of the parties

6、标的物的合法性 legality of object

7、履行的可能性 possibility of performance

8、条款的确定性 certainty of terms

9、等价有偿

valuable consideration

第二篇：英文合同术语

Terminology of a Contract

to be frequently used in a contract:

copy/duplicate:复制negotiate/discuss:讨论

draw up/make up起草initial:草签

interprete/construe 解释hand over:转交

cancel/annul 取消revise:修改

execute/perform/implement: 履行sign:签订

make/conclude:订立accept:接受

forward:发送consider:审查

infringe/break:违反terminate:解除

supplement补充finalize:最后商定

sions

Market condition 市场行情

Start-up cost开发新产品费用

Lump sum cost: 一次性费用

Cover cost: 索取费用

Depreciation charges/costs折旧费

Overhead charges:杂费

effect:生效

’s a policy enforced by the company.这是公司实施的政策。

against :违背，反对

position/stand is very firm.我们的立场非常坚定。

out/diversify:扩大业务。

y is more important than appearance.质量比外观更重要。

sell our image/宣传我们的形象。

up with/跟上；in the processs of/在。。过程中

/upgrade: Vt.更新，省级，提高tighten up/enforce强化（限制措施等）

a huge impact/产生巨大的影响;minimize the

inventory level:缩减库存量

a sale:搞一次促销；After-sale service is crucial/售后服务至关重要

14.I have no choice but to play it by ear/我只好随机应变

tyn.(正当)理由,(合理)根据, 授权, 担保, 保证, 根据

ry n.递送, 交付, 分娩, 交货, 引渡；n.[律] 财产等的正式移交；发送,传输 17.

第三篇：药剂学英文术语

生物药剂学英文

汉译英要求

Biopharmaceutics生物药剂学 Absorption吸收

Distribution分布

Metabolism代谢

Excretion排泄

Transport转运

Disposition处置

Elimination消除

Transcellular pathway细胞通道转运 Paracellular pathway细胞旁路通道转运 Passive transport被动转运 Pore transport膜孔转运

Carrier-mediated transport载体媒介转运 Facilitated diffusion易化扩散、促进扩散 Active transport主动转运

Membrane mobile transport膜动转运Pinocytosis胞饮作用

Phagocytosis吞噬作用

First pass effect首过效应

pH-partition hypothesis pH-分配假说 Dissolution溶出

Parenteral drug delivery注射给药

Oral cavity mucosa drug delivery口腔粘膜给药 Transdermal

drug delivery皮肤给药 Nasal mucosa drug delivery鼻粘膜给药

Pulmonary drug delivery肺部给药 Rectal drug delivery直肠给药

Ophthalmic drug delivery眼部给药 Distribution分布

Accumulation蓄积

Apparent volume of distribution表观分布容积 Metabolize,

metabolism代谢 Biotransformation生物转化 Inhibition酶抑制作用

Inhibitor酶抑制剂

Induction酶诱导作用

Inducer酶诱导剂

英译汉要求

Membrane transport膜转运

Fluid mosaic model生物膜液态镶嵌模型

Extrinsic proteins外在蛋白

Intrinsic proteins内在蛋白

Fluidity流动性

Asymmetry不对称性

Semipermeability半透性

P-glycoprotein P糖蛋白

Vesicle小泡

Endocytosis入胞作用

Exocytosis出胞作用

Kerckring环状褶壁

Villi绒毛

Epithelium cell上皮细胞

Microvilli微绒毛

Apical membrane顶侧膜

Brush border membrane刷状缘膜

Basal membrane基底膜

Lateral membrane侧细胞膜

Tight junction紧密结合Solvent drag effect溶媒牵引效应

Gastric emptying rate胃空速率

Liver first pass effect肝首过效应

Lymphatic circulation淋巴循环

Ionization解离度

Lipophilicity脂溶性

Dissolution rate溶出速率

Molecular weight分子量

Oil-water partition coefficient油水分配系数

Sink condition漏槽条件

Critical particle size, CPS临界粒径

Polymorphism多晶型

Absorption number, An吸收指数

Dose number, Do剂量指数

Dissolution number, Dn溶出指数

Permeation enhancer透过促进剂或

Absorption enhancer吸收促进剂

Solid dispersion tech固体分散技术

Dispersible tablet分散片

Effervescent tablet泡腾片

Sustained-release preparation缓释制剂

Controlled-release preparation控释制剂

Stability稳定性

Day/night rhythm昼夜节律

Site-specific drug delivery system定位释药系统

Oral delayed-release preparation口服迟释制剂

Stomach-specific preparation口服胃滞留制剂

Floating漂浮型

Swelling膨胀型

Sticking粘附型

Intestine-specific preparation小肠迟释制剂

Oral colon-specific drug delivery system, OCDDS口服结肠定位给药系统 In vitro experimental model离体实验模型

Tissue flux chambers组织流动室法

Mucosa粘膜

Secosa浆膜

Everted gut sac外翻肠囊法

Everted rings外翻环法

In situ experimental model原位实验模型

Intestine perfusion method肠道灌流法

In vivo experimental model体内法

Intravenous injection静脉注射

Intramuscular injection肌内注射

Hypodermic injection皮下注射

Intradermic injection皮内注射

Solid particle precipitation固体粒子析出

Masticatory mucosa咀嚼粘膜

Lining mucosa内衬粘膜

Specialized mucosa特性粘膜

Buccal mucosa颊粘膜

Sublingual mucosa舌下粘膜

Transdermal drug delivery system, TDDS/Transdermal

therapeutic system经皮给药系统

Physiologic factors生理因素

Iontophoresis离子导入技术

Cilia movement纤毛运动

Surfactant表面活性剂

Eyelid眼睑

Eye adjunct眼附属器

Cornea角膜

Drug-protein binding药物-蛋白结合Albumin白蛋白

Alpha acid glycoprotein, AAG α1-酸性糖蛋白

Lipoprotein脂蛋白

Binding constant结合常数

Blood-brain barrier血-脑脊液屏障

Inter-membrane transfer膜间转运

Contact release接触释放

Adsorption吸附

Fusion融合Endocytosis内吞

Pinocytosis胞饮

Long-circulating DDS长循环微粒给药系统

Target drug delivery system靶向给药系统

Intracellular target of biomacromolecule生物技术药物的细胞内靶向

Liver microsome enzymes微粒体药物代谢酶系

Live microsome mixed function monooxygenase肝微粒体混合功能氧化酶或单加氧酶

Glucuronyl transferase葡萄糖醛酸转移酶

The first phase reaction第一相反应

Combination reaction结合反应

Optical isomerism光学异构

Cortex皮质

Medulla髓质

Nephron肾单位

Glomerular filtration肾小球滤过

Active tubular secretion肾小管分泌

Tubular reabsorption肾小管重吸收

Inulin菊粉

Biliary excretion胆汁排泄

Renal clearance肾清除率

Enterohepatic cycle肠肝循环

Compartment model隔室模型

Single compartment mode一室模型

Two compartment model二室模型

Multicompartment model多室模型

First order processes一级速度过程

Zero order processes零级速度过程

Nonlinear processes非线性速度过程

Pharmacokinetics, PK药物动力学

Population pharmacokinetics, PPK群体药物动力学

Clinical pharmacokinetics临床药物动力学

Therapeutic drug monitoring, TDM治疗药物监测

Chronopharmacokinetics时辰药物动力学

Physiological pharmacokinetic model生理药物动力学模型

Biological half life生物半衰期

Sigma-minus method亏量法，又称总和-减量法

Steady-state drug concentration稳态血药浓度

Loading dose负荷剂量

Lag time滞后时间

Extravascular delivery血管外给药

Plateau level坪浓度

Fluctuation percentage, FI波动百分数

Degree of fluctuation, DF波动度

Product inhibition产物抑制

Plasma drug concentration change percentage血药浓度变化率 Capacity-limited process容量限制过程

Design of dosage regimen临床给药方案设计

Individualization of drug dosage regimes给药方案个体化

Bioavailability生物利用度

Extent of bioavailability, EBA生物利用程度

Rate of bioavailability, RBA生物利用速度

Absolute bioavailability, Fabs绝对生物利用度

Relative bioavailability, Frel相对生物利用度

Pharmaceutical equivalence药剂等效性

Bioequivalence生物等效性

第四篇：口腔科常用英文术语

口腔科常用英文术语

tooth is aching again.（我的牙又疼了。）

of my teeth is trouble me.(我有一颗牙疼。)

3.I have got anawful kept me awake the whole

night.（我的牙很疼，整晚未眠）

of my incisors is loose and aching.（我的一颗门牙松动而且疼。）

tooth on the lower jaw is sensitive to heat and hot.（下颌的这颗牙对冷热很敏感。）

6.I think one of the back ones at the top is giving most of

trouble.（我觉得上排有一个后牙疼的最厉害。）

7.I suffer pain when my teeth are exposed to heat.（我的牙碰到热时感到疼痛。）

are several painful spots in my mouth，and salty and

sour things make it sting.（我嘴里有几块地方疼，咸的和酸的都蜇着疼。）

9.I have a burning and thickening sensation in my mouth.（我嘴里有灼热和增厚的感觉。）

has pain in his teeth or jaw.(他的牙齿和下巴疼痛。)

has some problems with his teeth.(他牙齿有问题。)

tooth hurts only when he bites down on it.(他咬东西时，牙齿就痛。)

gums are red and swollen.(他的牙床红肿。)

tongue is red and sore all over.(他的舌头到处红和痛。)

breath smells bad and he has a foul taste in his

mouth.(他口里有怪味。)

gums do bleed.(他牙床有出血。)

has some sore swellings on his gum or jaw.(他的牙床和下巴肿痛。)

has sore places on or around the lip.(他的嘴唇和周围都很痛。)

are cracks at the corners of his mouth.(他的嘴巴角落破了。)

are some discolored areas inside on his tongue.(他舌头里边有些地方颜色怪怪的。)

can I do for you？你有什么事？

2．May I help you？我能帮你什么忙？

3．Please take a seat！/please sit down！请坐下．

4．Wait a moment，please．请等一等．

5．Sorry to have kept you waiting.对不起让你久等了．

6．It is not serious．病情不严重．

7．Don't worry．/There is nothing to worry about.不必顾虑。

8．You need a thorough examination．你需要做一个全面检查．

9．You will have to stay in hospital for sevral days．你需要在医院里住几夭． /We think that you had better be hospitalized我们认为你最好住进医院来。

10． You should stay in bed for a few days.你需要卧床几天．

11． You can keep on working．/You can carry on with your

work.可以继续工作。

12． You should be very careful for a week or two这一两周内，你需要很注意。

to relax and keep calm．尽量放松保持镇静。

14． You'll soon be all right．你很快就会好起来的．

15． 1'm sure this medicine will help you a great deal．这药对你肯定会很有效的．

16． Feeling well again is a rather slow process，I'm afraid.恐怕痊愈将是一个很慢的过程．

17． You will have to wait for twenty minutes．你需要等20分钟．

18．Complete recovery will take a rather long time．彻底恢复需要一段很长的时间。

19． You will have to come here for periodical check-ups．你需要定期来门诊检查．

20． If you feel worse，please come back to the clinic right

away.要是你觉着病加重了，就请马上来门诊。

How are you,sir?

2、Are you all right,madam?

3、How are you feeling now,madam? What seems to be your

problem,sir? What seems to be wrong/the matter with you? Is

there anything wrong with you? What's happened to you?

What's up? What are you suffering from? Are you having any

discomfort?

What seems to be your trouble?/What's troubling you? What

hurt you?

What ails you? How are you keeping?

1病人在右下颌的大臼齿，有一放射透过性的病变。

The patient has a radiolucent lesion below the molar teeth in

the right mandible.2他因口底下左下颌处疼痛和肿胀有72小时而受检。

He was examined with a 72-hour complaint of pain and

swelling under the left jaw in the floor of the mouth

3右侧颊部粘膜下，有带痛的肿胀。There is a tender swelling

beneath the right buccal mucosa.4在右下齿龈上 on the right

lower gingiva

5在下颌右角处 at the right angle of the mandible

6不能开口 inability to open the mouth

7把口张开到最大限度并无困难 have no difficulty in opening

one＇s mouth to its full extent

8口内大干，以致病人咀嚼和吞下食物，都有困难。

The mouth is so dry that it is difficulty for the patient to

masticate and swallow food.9在上腭有一个无痛性的肿胀。There is

a painless swelling in the roof of the mouth.10在上星期肿块大了起来 mass was growing larger during last week

-肿块大小未变 the sizes remained stationary

11拔牙后，他流了10天的血。He bled for 10 days following

the extraction of a tooth-12牙痛频发 continual bouts of

toothache

13-一阵阵剧烈的牙痛 the pangs of a toothache

14咀嚼时，有偶发的、暂时的、不可言状的疼痛或敏感。

There is occasional, transient, nondescrpit pain, or sensibility

during mastication.15该齿对于压迫作痛，且有钝麻如咬的疼痛。

The tooth became sroe to pressure and there is a dull

gnawing pain

16疼痛未停止 the pain did no ease 17疼痛减轻了 the pain

became lighter

口唇 Lips: 对称 symmetry, 颜色color, 湿润度moisture, 紫绀

cyanosis, 疱疹 herpes.粘膜 Mucosa: 颜色 color, 色素沉着

pigmentation, 溃疡 ulceration.齿龈 Gums: 齿龈脓漏pyorrhea, 出血

bleeding, 齿龈炎gingivitis, 齿龈肿胀swelling of gums.舌 Tongue:

颜色 color, 乳头萎缩 papillary atrophy, 溃疡ulceration, 扁斜deviation, 运动 movement, 舌苔coating.牙齿 Teeth:无齿的

edentulous, 牙齿数目 number present, 口腔卫生欠佳或良好

hygiene poor or good, 牙根 roots, 齿髓炎pulpitis, 假牙false teeth,

龋齿 caries, 失去的牙齿missing teeth, 修补牙齿 dental repair(牙冠crowns, 装桥术bridgework, 镶嵌inlay, 充填filling)口臭

Halitosis(fetor oris;foul or bad breath)

第五篇：成本会计 英文术语

成本会计 中英文术语

非正常毁损Abnormal spoilage 生产成本法Absorption costing

账户分析法Account analysis method 会计回报率Accounting rate

of return 权责发生制下会计回报率Accrual accounting rate of

return 作业Activity 作业基础的预算管理Activity-based budgeting

作业成本法Activity-based costing 作业管理Activity-based

management 实际成本Actual cost 实际成本法Actual costing 调整分配率途径Adjusted allocation-rate approach 允许的成本Allowable cost 鉴定成本Appraisal costs 拟构成本Artificial costs

注意力导向Attention directing 自治Autonomy平均成本Average

cost平均等候时间Average waiting time 反冲成本法Backflush

costing平衡记分卡Balanced scorecard 批次级成本Batch-level

costs 观念系统Belief systems 标杆管理Benchmarking 账面价值Book value 瓶颈Bottleneck 边界系统Boundary systems 盈亏平衡点Breakeven point 预算Budget 预算成本Budgeted cost 预算松弛Budgetary slack 预算间接成本分配率Budgeted indirect-cost rate

捆绑产品Bundled product 业务功能成本Business function costs

副产品Byproducts 资本预算Capital budgeting 储囤成本Carrying

costs 现金预算Cash budget

因果图Cause-and-effect diagram 财务管理认证Certified in

financial management

注册管理会计师Certified management accountant

财务总监Chief financial officer

决定系数Coefficient of determination 共谋定价Collusive

pricing 共同成本Common cost

完整往复成本Complete reciprocated costs 合成单位Composite unit 商讨会法Conference method 遵循质量Conformance quality 常数Constant

固定毛利率NRV法Constant gross-margin percentage NRV

method 约束条件Constraint

滚动预算Continuous budget, rolling budget 贡献收益表Contribution income statement 边际贡献Contribution margin

单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution

margin ratio 控制Control

控制图Control chart 可控性Controllability

可控成本Controllable cost 主计长Controller

加工成本Conversion costs 成本Cost

成本会计Cost accounting

成本会计标准委员会Cost accounting standards board

成本汇集Cost accumulation 成本分配Cost allocation

成本分配基础Cost-allocation base 成本分配基础Cost-application base 成本归集Cost assignment

成本－收益权衡Cost-benefit approach 成本中心Cost center

成本动因Cost driver 成本估计Cost estimation 成本函数Cost

function 成本层级Cost hierarchy 成本流入Cost incurrence 成本领先Cost leadership 成本管理Cost management 成本对象Cost

object 资本成本Cost of capital 产品制造成本Cost of goods

manufactured 成本库Cost pool 成本预测Cost predictions 成本追

溯Cost tracing 质量成本Costs of quality, quality costs 本量利分析Cost-volume-profit(CVP)analysis 累计平均时间学习模型Cumulative average-time learning model 当前成本Current cost

客户成本层级Customer cost hierarchy 客户生命周期成本Customer

life-cycle costs 客户盈利分析Customer-profitability analysis 客户回应时间Customer-response time 客户服务Customer service 分权Decentralization 决策模型Decision model 决策表Decision table

经营杠杆水平Degree of operating leverage 分母水平Denominator

level 生产数量差异Denominator-level variance, Output-level

overhead variance, Production-volume variance 因变量Dependent variable 产品或服务设计Design of products, services,

or processes 设计质量Design quality 设计锁定成本Designed-in

costs, locked-in costs 诊断控制系统Diagnostic control systems 差异成本Differential cost 差异收入Differential revenue 直接分配法Direct allocation method 直接成本法Direct costing 成本对象的直接成本Direct costs of a cost object 直接生产人工成本Direct

manufacturing labor costs 直接材料成本Direct material costs

直接材料存货Direct material inventory 直接材料混合差异Direct material mix variance

直接材料产量差异Direct material yield variance

直接法Direct method 折现率Discount rate

现金流量折现法Discounted cash flow(DCF)methods

酌量性成本Discretionary costs 发送Distribution 减少规模Downsizing

向下需求旋转Downward demand spiral 双重定价Dual pricing

双成本分配率法Dual-rate cost-allocation method, dual-rate

method 倾销Dumping

次优化决策制定Dysfunctional decision making, Incongruent

decision making, suboptimal decision making

经济订单数量Economic order quantity(EOQ)

经济增加值Economic value added 有效性Effectiveness 效率Efficiency

效率差异Efficiency variance, usage variance 努力Effort

技术成本Engineered costs 约当产量Equivalent units 事项Event

预期货币价值Expected monetary value, expected value

经验曲线Experience curve

外部失败成本External failure cost 设施支持成本Facility-sustaining costs 工厂间接费用Factory overhead costs 有利差异Favorable variance 反馈Feedback

财务主管Finance director 财务会计Financial accounting 财务预算Financial budget

财务计划模型Financial planning models 产成品存货Finished

goods inventory 先进先出分步法First-in, first-out(FIFO)process-costing method 固定成本Fixed cost 固定间接费用弹性预算差异Fixed overhead flexible-budget variance 固定间接费用耗费差异Fixed overhead spending variance 弹性预算Flexible budget 弹性预算差异Flexible-budget variance 产品全部成本Full costs of the

product 目标一致性Goal congruence 毛利率Gross margin

percentage 增长构成Growth component 高低法High-low method

同质的成本库Homogenous cost pool 基本报酬率Hurdle rate 混合成本核算系统Hybrid costing system 空置时间Idle time 假设成本Imputed costs 增量成本Incremental cost 增量成本分配法Incremental cost-allocation method 增量收入Incremental

revenue 增量收入分配法Incremental revenue-allocation method

增量单位时间学习模型Incremental unit-time learning model 自变量Independent variable 成本对象的间接成本Indirect costs of a

cost object 间接成本分配率Indirect-cost rate 间接制造成本Indirect

manufacturing costs 工业工程法Industrial engineering method,

Work-measurement method 通货膨胀Inflation 价格差异Input-

price variance, price variance, rate variance 内制Insourcing 检验点Inspection point 管理会计师协会Institute of Management

Accountants 交互式控制系统Interactive control systems 截距项Intercept 中间产品Intermediate product 内部失败成本Internal

failure costs

内含报酬率法Internal rate-of-return(IRR)method

产品存货成本Inventoriable costs 存货管理Inventory

management 投资Investment

投资中心Investment center 批次Job

分批成本记录Job-cost record, job-cost sheet 分批法Job-costing system 联合成本Joint costs 联产品Joint products

即时制生产Just-in-time(JIT)production, lean production

即时制采购Just-in-time(JIT)purchasing 改进法预算Kaizen

budgeting 人工时间记录Labor-time record 学习曲线Learning

curve

生命周期预算Life-cycle budgeting 生命周期成本法Life-cycle

costing 业务管理Line management

线形成本函数Linear cost function 线性规划Linear

programming 主产品Main product

自产/外购决策Make-or-buy decisions 管理会计Management

accounting 例外管理Management by exception

管理控制系统Management control system 制造单元Manufacturing cells

生产周期时间Manufacturing cycle time, Manufacturing lead

time

分配的制造费用Manufacturing overhead allocated,

Manufacturing overhead applied 制造类企业Manufacturing-sector companies 安全边际Margin of safety

市场营销Marketing

市场分额差异Market-share variance 市场规模差异Market-size

variance 全面预算Master budget

全面预算生产能力利用Master-budget capacity utilization

材料需求规划Materials requirements planning

用料单Materials-requisition record

商业类企业Merchandising-sector companies 混合成本Mixed

cost, semivariable cost 道德风险Moral hazard 动机Motivation 多重共线性Multicollinearity 多变量回归Multiple regression 净利润Net income 净现值法Net present value(NPV)method 净可实现值法Net realizable value(NPV)method 名义回报率Nominal rate of

return 非线性成本函数Nonlinear cost function 非价值增加成本Nonvalue-added cost 正常生产能力利用Normal capacity

utilization 正常成本法Normal costing 正常毁损Normal spoilage

目标函数Objective function 准时表现On-time performance 一次性特殊订单One-time-only special order 经营预算Operating

budget 营业部门Operating department 营业利润Operating

income 经营杠杆Operating leverage 经营Operation 经营成本核算系统Operation-costing system 机会成本Opportunity cost 资本机会成本Opportunity cost of capital 采购订单成本Ordering costs 组织架构Organization structure 结果Outcomes 产出单位成本Output unit-level costs 外部采购Outsourcing 分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs,

overallocated indirect costs 加班奖金Overtime premium 帕累托图Pareto Diagram 局部生产力Partial productivity 回收期法Payback

method 最大负荷定价Peak-load pricing 完全竞争市场Perfectly

competitive market 期间成本Period costs 实物计量法Physical

measure method 计划Planning

现实的生产能力Practical capacity 掠夺性定价Predatory

pricing 预防成本Prevention costs

转入成本Previous department costs, transferred-in costs

价格折扣Price discount

区别定价Price discrimination

价格恢复构成Price-recovery component 主要成本Prime costs

预测报表Pro forma statements 概率Probability

概率分布Probability distribution

问题解决Problem solving

分步成本核算系统Process-costing system 产品Product

产品成本Product cost 产品成本互补Product-cost cross-subsidization

产品差异化Product differentiation 产品生命周期Product life

cycle 产品组合决策Product mix decisions 成本高计的产品Product

overcosting 产品支持成本Product-sustaining costs 成本少计的产品Product undercosting 生产Production

生产部门Production department

生产量水平Production-denominator level 生产力Productivity

生产力构成Productivity component 利润中心Profit center

按比例分配Proration

采购订单提前量Purchasing-order lead time 采购成本Purchasing costs PV图PV graph

定性因素Qualitative factors 质量Quality

定量因素Quantitative factors

真实回报率Real rate of return

交互分配法Reciprocal allocation method, reciprocal method

业务流程再造Reengineering

精练化成本系统Refined costing system 回归分析Regression

analysis 相关成本Relevant costs 相关范围Relevant range 相关收入Relevant revenues 再订购点Reorder point 要求的回报率Required

rate of return 研发Research and development 剩余收益Residual

income 剩余项Residual term 责任会计Responsibility accounting

责任中心Responsibility center 投资报酬率Return on investment

收入分配Revenue allocation 收入中心Revenue center 收入动因

Revenue driver 收入对象Revenue object 收入Revenues 返工Rework 合适规模Rightsizing 安全库存Safety stock 销售组合Sales

mix 销售组合差异Sales mix variance 销售数量差异Sales-quantity

variance 分离点销售价值法Sales value at splitoff method 销售数额差异Sales-volume variance 业务记录Scorekeeping 废料Scrap 销售价格差异Selling-price variance 敏感性分析Sensitivity analysis 可分离成本Separable costs 阶梯法Sequential allocation method,

step-down allocation method, step-down method 顺序追溯Sequential tracing 服务部门Service department, supporting

department 服务类企业Service-sector companies 服务支持成本Service-sustaining costs 单变量回归Simple regression 单一成本分配率法single-rate cost-allocation method, single-rate method 斜率系数Slope coefficient 原始凭证Source document 设定分析Specification analysis 分离点Splitoff point

毁损Spoilage

人事管理Staff management

单一个体成本分配法Stand-alone cost-allocation method

单一个体收入分配法Stand-alone revenue-allocation method

标准Standard

标准成本Standard cost

标准成本法Standard costing 估计系数标准差Standard error of

the estimation coefficient 标准投入Standard input 标准价格Standard price 静态预算Static budget

静态预算差异Static budget variance 阶梯式成本函数Step cost

function 脱销成本Stockout costs

战略成本管理Strategic cost management 战略Strategy

沉没成本Sunk costs

超级变动成本法Super-variable costing, throughput costing 供应链Supply chain

单位目标成本Target cost per unit

单位目标营业利润Target operating income per unit

目标价格Target price

目标投资回报率Target rate of return on investment

理论生产能力Theoretical capacity 约束理论Theory of

constraints 物料贡献Throughput contribution 时间动因Time

driver

货币时间价值Time value of money 全要素生产力Total factor

productivity(TFP)全部间接费用差异Total-overhead variance 转移价格Transfer price 触发点Trigger point 不确定性Uncertainty

分配不足的间接成本underabsorbed indirect costs,

underapplied indirect costs, underallocated indirect costs 不利差异Unfavorable variance 单位成本Unit cost 未用生产能力Unused

capacity 价值增加成本Value-added cost 价值链Value chain 价值工程Value engineering 变动成本Variable cost 变动成本法Variable

costing 变动间接费用效率差异Variable overhead efficiency

variance 变动间接费用弹性预算差异Variable overhead flexible-budget variance 变动间接费用耗费差异Variable overhead

spending variance 差异Variance 加权平均的分步法Weighted-average process-costing method 在产品存货Work-in-process

inventory

在产品Work-in-process