Business Accounting
Accountant in Business
Time allowed: 2 hours
ALL FIFTY questions are compulsory and MUST be attempted.
Do NOT open this paper until instructed by the supervisor.
This question paper must not be removed from the examination hall.
Fundamentals Pilot Paper – Knowledge module
P a p e r F 1The Association of Chartered Certified Accountants
ALL FIFTY questions are compulsory and MUST be attempted
Please use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question. 1An organisation which restructures through a major de-layering exercise has as a result moved to a shorter scalar
chain and a narrower span of control.
Is the above statement true or false?
A True
B False
(1 mark)
2Which of the following is the main function of marketing?
A To maximise sales volume
B To identify and anticipate customer needs
C To persuade potential consumers to convert latent demand into expenditure
D To identify suitable outlets for goods and services supplied
(2 marks)
3 Which one of the following has become an established best practice in corporate governance in recent years?
A An increasingly prominent role for non-executive directors
B An increase in the powers of external auditors
C Greater accountability for directors who are in breach of their fiduciary duties
D A requirement for all companies to establish an internal audit function
(2 marks) 4In a higher education teaching organisation an academic faculty is organised into courses and departments, where teaching staff report both to course programme managers and to subject specialists, depending on which course they teach and upon their particular subject specialism.
According to Charles Handy’s four cultural stereotypes, which of the following describes the above type of organisational structure?
A Role
B Task
C Power
D Person
(2 marks)
5At what stage of the planning process should a company carry out a situation analysis?
A When converting strategic objectives into tactical plans
B When formulating a mission statement
C When validating the effectiveness of plans against outcomes
D When formulating strategic objectives
(2 marks)
6Which one of the following is potential advantage of decentralisation?
A Greater control by senior management
B Risk reduction in relation to operational decision-making
C More accountability at lower levels
D Consistency of decision-making across the organisation
(2 marks)
7 Which one of the following is an example of a internal stakeholder?
A A shareholder
B An non-executive director
C A manager
D A supplier
(2 marks)
8According to Mendelow, companies must pay most attention to the needs of which group of stakeholders?
A Those with little power and little interest in the company
B Those with a high level of power but little interest in the company
C Those with little power but a high level of interest in the company
D Those with a high level of power and a high level of interest in the company
(2 marks)
9What is the responsibility of a Public Oversight Board?
A The establishment of detailed rules on internal audit procedures
B The commissioning of financial reporting standards
C The creation of legislation relating to accounting standards
D The monitoring and enforcement of legal and compliance standards
(2 marks) 10The ageing population trend in many European countries is caused by a increasing birth rate and an increasing mortality rate.
Is this statement true or false?
A True
B False
(1 mark) 11Which one of the following is consistent with a government’s policy objective to expand the level of economic activity?
A An increase in taxation
B An increase in interest rates
C An increase in personal savings
D An increase in public expenditure
(2 marks)
12Martin is an experienced and fully trained shipbuilder, based in a western European city. Due to significant economic change in supply and demand conditions for shipbuilding in Martin’s own country, the shipyard he worked for has closed and he was made redundant. There was no other local demand for his skills within his own region and he would have to move to another country to obtain a similar employment, and could only find similar work locally through undertaking at least a year’s retraining in a related engineering field.
Which of the following describes the type of unemployment that Martin has been affected by?
A Structural unemployment
B Cyclical unemployment
C Frictional unemployment
D Marginal unemployment
(2 marks) 13When an organisation carries out an environmental scan, it analyses which of the following?
A Strengths, weaknesses, opportunities and threats
B Political, economic, social and technological factors
C Strategic options and choice
D Inbound and outbound logistics
(2 marks)
14Which of the following is data protection legislation primarily designed to protect?
A All private individuals and corporate entities on whom only regulated data is held
B All private individuals on whom only regulated data is held
C All private individuals on whom any data is held
D All private individuals and corporate entities on whom any data is held
(2 marks) 15Which of the following types of new legislation would provide greater employment opportunities in large companies?
A New laws on health and safety
B New laws to prevent discrimination in the workplace
C New laws making it more difficult to dismiss employees unfairly
D New laws on higher compensation for employer breaches of employment contracts
(2 marks) 16The total level of demand in the economy is made up of consumption, ____________, government expenditure and
net gains from international trade.
Which of the following correctly completes the sentence above.
A Savings
B Taxation
C Investment
(1 mark)
17Which set of environmental factors does a lobby group intend to directly influence?
A Political
B Technological
C Demographic
D Economic
(2 marks)
18Adrian is the manager of a call centre. Consultants have advised him that by reorganising his teams to complete highly specific tasks the call centre will be able to increase the throughput of work significantly, as well as
increasing the number of sales calls made to the public. The reorganisation proposals are unpopular with many workers, who feel that their jobs will become tedious and repetitive.
The proposal to reorganise the work of the call centre utilises principles put forward by which school of
management thought?
A The human relations school
B The empirical school
C The scientific school
D The administrative school
(2 marks) 19The original role of the accounting function was which one of the following?
A Providing management information
B Recording financial information
C Maintaining financial control
D Managing funds efficiently
(2 marks)
20Tax avoidance is a legal activity whilst tax evasion is an illegal activity.
Is this statement true or false?
A True
B False
(1 mark)
21The system used by a company to record sales and purchases is an example of which of the following?
A A transaction processing system.
B A management information system
C An office automation system
D A decision support system
(2 marks)
22The implementation of a budgetary control system in a large organisation would be the responsibility of the internal auditor.
Is this statement true or false?
A True
B False
(1 mark)
23Which type of organisation would have the retail prices it charges to personal consumers subject to close scrutiny by a regulator?
A A multinational corporation
B A multi-divisional conglomerate
C A national utilities company
D A financial services provider
(2 marks)
24The central bank has announced a 2% increase in interest rates.
This decision has the most impact on which department in a large company?
A Auditing
B Treasury
C Financial accounting
D Production
(2 marks)
25The major purpose of the International Accounting Standards Board (IASB) is to ensure consistency in ___________.
Which two words complete this sentence?
A Financial control
B Corporate reporting
C External auditing
(1 mark) 26Farrah, Gordon, Helene and Ian work in the finance department of X Co, which has separate financial accounting and management accounting functions. Farrah deals with payroll, the purchase ledger and sales invoicing. Gordon’s duties involve inventory valuation, budgetary control and variance analysis. Helene deals with fraud prevention and detection, and internal control. Ian carries out risk assessments, investment appraisals and assists in project planning.
Which member of the department works in the financial accounts function?
A Farrah
B Gordon
C Helene
D Ian
(2 marks)
27In an economic environment of high price inflation, those who owe money will gain and those who are owed money will lose.
Is this statement true or false?
A True
B False
(1 mark)
28To whom is the internal auditor primarily accountable?
A The directors of the company
B The company as a separate entity
C The shareholders of the company
D The employees of the company
(2 marks) 29Which one of the following is a DISADVANTAGE of a computerised accounting system over a manual accounting system?
A A computerised system is more time consuming to operate
B The operating costs of a computerised system are higher
C The computerised system is more costly to implement
D A computerised system is more error prone
(2 marks) 30Calum works in the internal audit department of Z Co. His duties involve the identification, evaluation and testing
of internal controls. He produces reports to senior management on these activities.
For which type of audit is Calum responsible?
A Operational audit
B Transactions audit
C Social responsibility audit
D Systems audit
(2 marks)
31What is the primary responsibility of the external auditor?
A To verify all the financial transactions and supporting documentation of the client
B To ensure that the client’s financial statements are reasonably accurate and free from bias
C To report all financial irregularities to the shareholders of the client
D To ensure that all the client’s financial statements are prepared and submitted to the relevant authorities on time
(2 marks)
32Which of the following are substantive tests used for in the context of external audit of financial accounts?
A To establish whether a figure is correct
B To investigate why a figure is incorrect
C To investigate whether a figure should be included
D To establish why a figure is excluded
(2 marks)
33In the context of fraud, ‘teeming and lading’ is most likely to occur in which area of operation?
A Sales
B Quality control
C Advertising and promotion
D Despatch
(2 marks) 34In order to establish an effective internal control system that will minimise the prospect of fraud, which one of the following should be considered first?
A Recruitment policy and checks on new personnel.
B Identification of areas of potential risk.
C Devising of appropriate sanctions for inappropriate behaviour.
D Segregation of duties in critical areas
(2 marks)
35The leadership style that least acknowledges the contribution that subordinates have to make is ___________.
Which word correctly completes this sentence?
A Authoritarian
B Autocratic
C Assertive
(1 mark) 36Renata has attended a leadership development course in which she experienced a self-analysis exercise using the Blake and Mouton managerial grid. The course leader informed her that the results suggested that Renata demonstrated a 9.1 leadership style, which suggested that she is highly focused on achieving the objectives of the team.
What other conclusion may be drawn in relation to Renata’s leadership style?
A She maximises the involvement of her team
B She demonstrates little concern for people in the team
C She balances the needs of the team with the need to complete the task.
D She favours psychologically close managersubordinate relationships
(2 marks)
37Jackie leads an established team of six workers. In the last month, two have left to pursue alternative jobs and one has commenced maternity leave. Three new staff members have joined Jackie’s team.
Which one of Tuckman’s group stages will now occur?
A Norming
B Forming
C Performing
D Storming
(2 marks)
38Richard is a highly enthusiastic member of his team. An extrovert by nature, he is curious and communicative. He responds to new challenges positively and has a capacity for contacting people exploring anything new. However, his attention span is short and he tends to become less involved in a task once his initial interest has passed.
According to Belbin’s team roles theory, Richard displays the characteristics of which of the following?
A Monitor-evaluator
B Plant
C Resource-investigator
D Company worker
(2 marks) 39Which one of the following statements is correct in relation to monetary rewards in accordance with Herzberg’s Two-Factor theory?
A Pay increases are a powerful long-term motivator
B Inadequate monetary rewards are a powerful dissatisfier
C Monetary rewards are more important than non-monetary rewards
D Pay can never be used as a motivator
(2 marks)
40Which one of the following is a characteristic of a team as opposed to a group?
A Members agree with other members
B Members all have equal status
C Members arrive at decisions by consensus
D Members’ work in cooperation
(2 marks)
41According to Victor Vroom:
Force (or motivation) = _________ x expectancy
Which of the following words completes Vroom’s equation.
A Needs
B Valence
C Opportunity
(1 mark)
42According to Handy’s ‘shamrock’ organisation model, which one of the following is becoming progressively less important in contemporary organisations?
A The permanent, full-time work force
B The part-time temporary work force
C The role of independent sub-contractors
D The role of technical support functions
(2 marks)
43Which pattern of communication is the quickest way to send a message?
A The circle
B The chain
C The Y
D The wheel
(2 marks)
44Poor quality lateral communication will result in which of the following?
A Lack of direction
B Lack of coordination
C Lack of delegation
D Lack of control
(2 marks)
45Role playing exercises using video recording and playback would be most effective for which type of training?
A Development of selling skills
B Regulation and compliance
C Dissemination of technical knowledge
D Introduction of new processes or procedures
(2 marks)
46In the context of marketing, the ‘four P’s’ are price, place, promotion and __________.
Which word correctly completes this sentence?
A Processes
B Production
C Product
(1 mark)
47In relation to employee selection, which type of testing is most appropriate for assessing the depth of knowledge of a candidate and the candidate’s ability to apply that knowledge?
A Intelligence testing
B Personality testing
C Competence testing
D Psychometric testing
(2 marks) 48 A company has advertised for staff who must be at least 1.88 metres tall and have been in continuous full-time
employment for at least five years.
Which of the following is the legal term for this unlawful practice?
A Direct discrimination
B Indirect discrimination
C Victimisation
D Implied discrimination.
(2 marks) 49Gloria has the responsibility to work with selected management trainees in her organisation. Her objective is to help the trainees over the medium to long-term with their personal career development. Supporting and encouraging them to fulfil their potential is an integral part of her role. Gloria has no involvement in the technical content of the trainee managers’ work.
Which of the following roles does Gloria fulfil?
A Buddy
B Counsellor
C Mentor
D Instructor
(2 marks) 50Gils is conducting an appraisal interview with his assistant Jill. He initially invites Jill to talk about the job, her aspirations, expectations and problems. He adopts a non-judgmental approach and offers suggestions and guidance.
This is an example of which approach to performance appraisal?
A Tell and sell approach
B Tell and listen approach
C Problem solving approach
D360 degree approach
(2 marks)
End of Question Paper
Answers
Pilot Paper F1 Answers Accountant in Business
1 B 26A
2 B 27A
3 A 28A
4 B 29C
5 D 30D
6 C 31B
7 C 32A
8 D 33A
9 D 34B
10 B 35B
11 D 36B
12 C 37B
13 B 38C
14 B 39B
15 B 40C
16 C 41B
17 A 42A
18 C 43D
19 B 44B
20 A 45A
21 A 46C
22 B 47C
23 C 48B
24 B 49C
25 B 50B
Rationale for answers
1 B The span of control is concerned with the number of subordinates reporting directly to one person. The scalar chain concept
relates to the number of levels in the management structure. Therefore delayering causes a reduction in levels of management, with each manager having more subordinates.
2 B The basic principle that underlies marketing is that it is a management process that identifies and anticipates customer needs.
The other distractors in the question refer to specific activities undertaken by a marketing function.
3 A Successive reports on corporate governance (Cadbury, Higgs, etc.) have highlighted the increasingly prominent role that non-
executive directors should take in large organisations. This has become an established best practice.
4 B The task culture is appropriate where organisations can accommodate the flexibility required to adjust management and team
structures to address the tasks that must be fulfilled. This is very common in large consultancy firms.
5 D A situation analysis is carried out when deciding on strategic objectives. The organisation will have already decided on its
mission statement and goals.
6 C Greater accountability at lower levels will lead to greater empowerment of those taking decisions and hence greater motivation
and commitment, but will lead to less control and potentially more inconsistency.
7 C A manager is employed by the organisation and is therefore a constituent part of it. All the others are known as ‘connected’
stakeholders.
8 D The organisation must constantly be aware of the needs of stakeholders with a high level of power and the ability to influence the
organisation profoundly. Management decisions must therefore take most account of the needs of this group of stakeholders.
9 D The primary aim of a public oversight board is to eliminate or minimise any actual or potential breaches of legislative requirements
and to ensure compliance with regulations applicable to organisations within their terms of reference.
10 B The ageing population trend is caused by decreasing birth rate and a decreasing mortality rate.
11 D An increase in public expenditure should increase the level of consumer demand and hence the level of economic activity. This
would also be achieved by other measures, such as a reduction in taxation or a reduction in interest rates.
12 C Frictional unemployment arises even when there are unfilled vacancies in the economy. It is because there is never a perfect
match between the types of job available and their location with the skills of those seeking work and where they live.
13 B Any environmental scan analyses the external factors that affect an organisation, often categorised as political, economic, social
and technological factors.
14 B Data protection legislation is formulated to protect the interests of data subjects who are private individuals. Not all data is
regulated.
15 B Diversity policies are intended to reduce recruitment and selection policies and processes that enable discrimination to arise on
the basis of gender, race, lifestyle and age, therefore such policies widen access of employment.
16 C The components of effective demand in the economy are consumer spending, investment by enterprises, central and local
government expenditure and the net gains from international trade.
17 A Lobby groups are primarily established to influence political decision takers, such as the government and individual
lawmakers.
18 C Scientific management principles consider the ways in which the factors of production (land, labour, capital and the
entrepreneurial function) can be combined to maximise efficiency in production. The founding principles are based on the work of Frederick Winslow Taylor. The reorganisation of the call centre follows these principles.
19 B The accounting function originated from the need to record transactions completely and accurately. Other requirements naturally
evolved from this at a later stage.
20 A Tax avoidance enables the individual or entity to apply legitimate rules to reduce the amount of tax payable. Tax evasion is
always based on a deliberate intent not to pay tax that is lawfully due.
21 A A transaction processing system enables all sales and purchase transactions to be recorded by volume and category.
22 B The implementation of a budgetary control system would be the responsibility of the financial controller in many organisations.
The internal auditor is not responsible for implementing systems, but is involved in monitoring the effectiveness of these systems.
23 C Public ultilities companies often have national or local monopolies and it is therefore necessary for their pricing structures to
be subject to the scrutiny of a regulatory body.
24 B An interest rate is the price of money. The output of the treasury function is directly affected by the price of funds to the
organisation and the returns that can be made from surplus funds.
25 B The IASB aims to promote consistency in corporate reporting by creating financial reporting standards to which major businesses
are expected to adhere.
26 A Payroll, purchase ledger and sales invoicing are core functions within the responsibility of the financial accountant.
27 A Where price inflation is high the value of money reduces consistently over time. Those who owe money (debtors) therefore pay
back less capital in real terms, and interest rates seldom adjust adequately to compensate for this.
28 A The internal auditor must have the right to report and is most accountable to the highest level of management (Directors) in
the organisation. They must be free of influence from any individual manager, irrespective of seniority.
29 C A computerised system can be costly to set up, though this disadvantage is essentially a short-term issue, as the running costs
should offset this over time. A computer system should also reduce transaction processing time and the incidence of errors. 30 D Systems audit is concerned with the effectiveness of the system itself and not the processes, activities or values of the
organisation.
31 B The external auditor has to ensure that the financial statements of the organisation truly reflect the activities of the business in
the relevant accounting period. This assessment should be independent and therefore free from subjectivity on the part of the management of the client organisation.
32 A Substantive tests verify the accuracy of the financial information.
33 A Teeming and lading involves the theft of cash and is a type of fraud that is carried out by manipulating transactions. There
would be most potential for this fraud within the sales department where cash may be received and remitted.
34 B All control systems should be based on an assessment of areas of risk prior to the consideration of other factors.
35 B The Ashridge model identifies four styles: autocratic; authoritarian; consultative; laissez-faire (or participative). The first of these
is the least participative.
36 B The Blake and Mouton managerial grid enables leadership styles to be categorised on a nine point scale with reference to
concern for people and concern for production.
37 B With the recent departures and the new staff joining the group, it will revert to the forming stage.
38 C The words ‘curious’ and ‘explore’ confirm that the individual is a resource-investigator.
39 B According to Herzberg, money is a hygiene factor (or dissatisfier). Although it is a powerful short-term motivator, it is questionable
whether each individual increase in monetary reward will have a major long-term effect. According to Herzberg, ‘A reward once given becomes a right’.
40 C Consensus implies coming to decisions that are acceptable, paying due regard to the input of all members of the team.
41 B Victor Vroom defines ‘valence’ as the individual’s preference for a given outcome.
42 A Handy’s theory suggests that full-time, permanent workers are both expensive and inflexible in comparison with other elements
of the shamrock. These other elements are part-time workers and independent contractors. A fourth leaf can be getting the customer to do the work.
43 D The wheel facilitates transmission of the message directly to all receivers and therefore transmits most quickly.
44 B Lateral communication is horizontal. Therefore, poor quality communication will result in poor coordination between team
members.
45 A Role playing exercises are most effectively used for skills development, including sales training. Other common business
applications include effective selection interviewing and performance appraisal interviewing.
46 C Product is the fourth component of the marketing mix. This term can also relate to a service as well as tangible products.
47 C Competence testing evaluates and validates knowledge and the ability to apply these to given situations. It assesses whether
the individual can actually do specified tasks.
48 B A height restriction is a form of indirect discrimination on the grounds of gender. On average, men are taller than women.
49 C A mentor has a longer-term role than buddies, counsellors or instructors.
50 B The ‘tell and listen’ approach encourages input from the individual, promoting participation the process by the appraisee.
财务专业术语中英文对照表
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
库库尔坎金字塔
地理位置 位于墨西哥大学城以南的库库尔坎（Kukulcan），是玛雅文化前古典期晚期（公元前800年——公元前200年）中部高原文化的重要文化遗址之一，“库库尔坎”的原意是“舞蹈唱歌的地方”，或表示“带有羽毛的蛇神”。 建筑结构 “库库尔坎”金字塔是我们现在看到的早期墨西哥金字塔是一座用土筑成的 九层圆形祭坛，高29米 ，周边各宽55米多，周长250米左右，最高一层建有一座6米高的方形坛庙，库库尔坎金字塔高约30 米，四周环绕91 级台阶，加起来一共364级台阶，再加上塔顶的羽蛇神庙，共有365阶，象征了一年中的365 天。台阶的两侧宽达1米的边墙，北边墙下端，有一个带羽行的大蛇头石刻，蛇头高1.43米，长达1.80米，宽1.07米，蛇嘴里吐出一条大舌头，颇为独特。 这座古老的建筑，在建造之前，经过了精心的几何设计，它所表达出的精确度和玄妙而充满戏剧性的效果，令后人叹为观止：每年春分和秋分两天的日落时分，北面一组台阶的边墙会在阳光照射下形成弯弯曲曲的七段等腰三角形，连同底部雕刻的蛇头，宛若一条巨蛇从塔顶向大地游动，象征着羽蛇神在春分时苏醒，爬出庙宇。每一次，这个幻像持续整整3 小时22 分，分秒不差。这个神秘景观被称为“光影蛇形”。 每当“库库尔坎”金字塔出同蛇影奇观的时候，古代玛雅人就欢聚在一起，高歌起舞，庆祝这位羽毛蛇神的降临。 库库尔坎金字塔，是玛雅人对其掌握的建筑几何知识的绝妙展示，而金字塔旁边的天文台，更是把这种高超的几何和天文知识表现得淋漓尽致。 建造工艺 在没有金属工具、没有大牲畜和轮车的情况下，古代玛雅人却能够开采大量重达数十吨的石头，跋山涉水、一路艰辛地运到目的地，建成一个个雄伟的金字塔。金字塔最高的可达70米，其规模之巨大、施工难度之高，令人吃惊。 古代玛雅的金字塔和古埃及的金字塔在建筑形式上有着明显的不同。埃及的金字塔的塔顶是尖的，而玛雅金字塔却是平顶，塔体呈方形，底大顶小，层层叠叠，塔顶的台上还建有庙宇；在用途上也不一样：埃及金字塔是法老的陵墓，而玛雅的金字塔除个别外，一般是用来祭祀或观察天象的。除金字塔外，玛雅人还兴建了不少功能性强，技艺高的民用建筑，主要有：房屋（包括庙宇、府邸、民居等）、公共设施（球场、广场、集市等）、基础设施（桥梁、大道、码头、堤坝、护墙等）和水利工程（水渠、水库、水井、梯田）等。
会计术语中英对照
会计术语中英对照 文稿归稿存档编号：[KKUY-KKIO69-OTM243-OLUI129-G00I-FDQS58-
一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense
会计方面专业术语的英文翻译
会计方面专业术语的xx acceptance承兑 account账户 accountant会计员 accounting会计 accounting system会计制度 accounts payable应付账款 accounts receivable应收账款 accumulated profits累积利益 adjusting entry调整记录 adjustment调整 administration expense管理费用 advances预付 advertising expense广告费 agency代理 agent代理人 agreementxx allotments分配数 allowance津贴 amalgamation合并 amortization摊销
amortized cost应摊成本 annuities年金 applied cost已分配成本 applied expense已分配费用 applied manufacturing expense己分配制造费用apportioned charge摊派费用 appreciation涨价 article of association公司章程 assessment课税 assets资产 attorney fee律师费 audit审计 auditor审计员 average平均数 average cost平均成本 bad debt坏账 balance余额 balance sheet资产负债表 bank account银行账户 bank balance银行结存 bank charge银行手续费
bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
库库尔坎金字塔位于墨西哥
库库尔坎金字塔位于墨西哥尤卡坦半岛北部，是曾经古玛雅人留下的文明遗址。 库库尔坎在玛雅文化中是带羽蛇神的意思，被誉为是太阳的化身，即太阳神。羽蛇神主宰着晨星、发明了书籍、立法，而且给人类带来了玉米，还代表着死亡和重生，也是祭司们的保护神。古典时期，玛雅“真人”手持权杖，权杖一端为精致小形、中间为小人的一条腿化作蛇身、另一端为一蛇头。到了后古典时期，出现了多种变形，但基本形态完全变了，成为上部羽扇形、中间蛇身下部蛇头的羽蛇神形象。 羽蛇神与雨季同来，而雨季又与玛雅人种玉米的时间相重合，因而羽蛇神又成为玛雅农人最为崇敬的神明。在玛雅人眼中羽蛇神与犬神有同样高的地位 在现今留存的最大的玛雅古城奇岑－伊扎，库库尔坎金字塔屹立其中。它的每个面有91级台阶，4个面象征一年四季，共364级台阶，加上塔顶的神殿共365级，象征一年365天。4个边缘分别代表春分、秋分、夏至和冬至。在金字 塔的北面两底角雕有两个蛇头。每年春分、秋分两天，太阳落山时，可以看到蛇头投射在地上的影子与许多个三角形连套在一起，成为一条动感很强的飞蛇。好像从天空中游向大地，栩栩如生。春分蛇由上至下出现，仿佛从神庙中爬出来一样，秋分则由下至上出现，像是爬进去一样。只有每年的这两天里才能看到这一奇景。所以，现在它已经成为墨西哥的一个著名旅游景点。而在当年，玛雅人可以借助这种将天文学与建筑工艺精湛地融合在一起的直观景致，准确把握农时。与此同时，也准确把握崇拜羽蛇神的时机。考古学家在玛雅神庙下方发现神秘的坑洞，进一步的考察发现，坑洞是自然形成的，延伸大约34米，深度为20米 左右。最新的消息指出，神秘下方的洞穴可连接到其他洞穴或者地下湖泊，同时具有深层次的宗教意义，在玛雅文化中处于非常重要的地位。这座寺庙名称为Kukuerkan，即库库尔坎金字塔，这是中美洲最著名的古文明遗址之一，是玛雅文明的巅峰之作。那么金字塔下方的洞穴为何会存在呢，具有何种宗教意义？ 考古学家发现玛雅人在1000年前建造了金字塔，位于一个巨大的天然深坑 上，他们相信建立在深坑顶部的建筑是宗教信仰的一部分，因为库库尔坎金字塔内有一尊玛雅蛇神，或者认为是有羽毛的蛇，它是玛雅人非常崇拜的蛇神。由于蛇神需要水，因此神殿下方是一个被填满水的深坑，水流的运行由北向南。考古学家通过一种新的探测技术对神殿下方的结构进行研究，发现了深坑的存在，探测器能够探测到岩石结构走向，分辨出水流和岩石的相对位置。
Accounting专业词汇
Accounting system 会计系统 American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额
balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款
2019年(春)六年级美术下册 第1课《追寻文明的足迹》说课教案 人美版
2019年(春)六年级美术下册第1课《追寻文明的足 迹》说课教案人美版 教材分析： 本课是“欣赏`评诉”领域的内容。世界文化遗产是人类进步的闪光足迹，是全世界共同的财富。通过本课的欣赏活动，让学生了解人类的智慧和壮举，了解不同历史时期的文化现象，从而引发学生对人类文化遗产的关注，激发学生的求知欲。 教学内容与目标： 认知： 1、知道什么叫文化遗产，能说出7处-10处世界文化遗产。 2、能够对世界文化遗产的保护有正确的认识。 情意： 1、让学生认识到文化遗产是人类共同的财富，增强保护文化遗产的意识和方法。 2、学习了解各个国家不同时期的文明足迹，尊重不同文化背景下的文化现象，接纳多元文 化，拓展国际视野。 能力： 1、能够运用美术知识制作宣传栏，传播世界文化遗产知识。 2、能够收集世界文化遗产的相关资料，初步认识、了解自己感兴趣的文化遗产。 教学重点与难点： 重点： 1、通过资料阅读、课上交流等途径，认识7处—10处世界文化遗产，较细致的了解2处— 3处世界文化遗产。 2、能够从文化遗产的历史背景、审美价值、社会影响、经典特征等方面，介绍2处—3处 世界文化遗产。 难点：有步骤、有层次的介绍2处—3处世界文化遗产。 学习材料： 资料、剪刀、彩纸等 教学过程： 一、了解不同背景的世界文明遗迹 1、课前将学生分成四个组：阿布辛拜勒神庙（非洲）、库库尔坎金字塔（美洲）、法隆寺 （亚洲）、奥林匹亚遗址（欧洲） 每个学生根据书中的问题，查找最下边的 一行图片资料。 （1）《掷铁饼者》、《竞技表演》是哪方面的内容？用的是什么手法？ （2）阿布辛拜勒神庙建造于什么地方、什么时代、有什么特点？ （3）库库尔坎金字塔的所在地、建造时间、艺术特色。说一说它和埃及金字塔有什么相同与不同之处？ （4）法隆寺的建筑特点，它和中国的塔有什么相同与不同之处？ 教学意图：培养学生收集信息、整理信息的能力，以及小组合作、探究的意识。 二、欣赏分析多元的世界文化遗产
会计术语中英对照
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income
常用的会计术语(1)
一些有用的会计术语 A: A share Ａ股；甲类股份 abatement of tax 减税；减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司 absolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值；绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本；已分摊成本 absorption 吸收；分摊；合并 absorption rate 吸收率；摊配率；分摊率 ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率
acceptance agreement 承兑协议 acceptance for honour 参加承兑 acceptor 承兑人；接受人；受票人 acceptor for honour 参加承兑人 accident insurance 意外保险 Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划 accident year basis 意外年度基准 accommodation 通融；贷款 accommodation bill 通融票据；空头票据 accommodation party 汇票代发人 account balance 帐户余额；帐户结余 account book 帐簿 account collected in advance 预收款项 account current book 往来帐簿 account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目 account payable 应付帐款 account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款 account receivable report 应收帐款报表 account statement 结单；帐单；会计财务报表 account title 帐户名称；会计科目
会计专业术语中英文对照参考
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已汲取制造费用 A (3)absorption costing 汲取成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计酬劳率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政治理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
(完整word版)人美版六年级美术试题
(完整word版)人美版六年级美术试题 亲爱的读者： 本文内容由我和我的同事精心收集整理后编辑发布到文库，发布之前我们对文中内容进行详细的校对，但难免会有错误的地方，如果有错误的地方请您评论区留言，我们予以纠正，如果本文档对您有帮助，请您下载收藏以便随时调用。下面是本文详细内容。 最后最您生活愉快 ~O(∩_∩)O ~
六年级美术试 一、填空。. 1、《哪吒闹海》是一幅__壁_画，作者张仃在这幅画中运用了中国传统壁画表现手法，又借鉴了构图的理念，在色彩、造型等方面都进行了成功的探索。 2、拉斯科洞窟的岩画是人类最早的绘画。 3、法隆寺是世界上最古老的木建筑之一。 4、装饰画偏重表现形式的装饰画偏重表现形式的装饰性，不强调真实光影和透视关系，注重色彩的象征性及整体的和谐，多以夸张、变形、简洁的手法，给人以明快、强烈的艺术美感。 5、农民画家敢于把牛画的艳丽，显示了他们对色彩生活丰富的想象力和对的无限热爱。 6、雕版印刷三大特点:主板线稿多块色板鬃毛刷。 7、我们曾学过纸版画对印版画粉印版画拓印版画等许多版画制作方法。 8、肌理是指由于材料的不同配列、组成和构造而使人得到的触觉质感和质地。手感触感织法性质纹理等说法都可包含在肌理之中。 9、第一部动画片是《一张滑稽面孔的幽默姿态》，第一部有声动画片是《威利号汽船》，第一部彩色动画片《白雪公主，第一部三维动画片是《玩具总动员》。 10、传统民间门神形象中取自《封神演义》的是赵公明和燃灯道人。 11、许多文化遗产是、文字、绘画、建筑、遗址、口传方式记录下来的，非物质文化遗产是不用文字以民间戏曲为主的活态文化，如各民族的文字绘画建筑遗址口传方式民间戏曲舞蹈神话传说节日礼仪刺绣玩具剪纸面花皮影等。 12、抓髻娃娃是我国北方民间剪纸中一个典型的形象，它既象征着性生命
财务英语专业术语
流动资产CURRENT ASSETS： 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产：FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产：OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 流动负债CURRENT LIABILITIES: 短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables
人美版六年级美术下册教案
六年级 美术(电子备课) 于颖 目录: 六年级下册: 第1课追寻文明的足迹 第2课探访自然的器官 第3课装饰色彩 第4课装饰画 第5课彩球的设计 第6课城市雕塑 第7课各种材料来制版 第8课装饰柱 第9课精彩的戏曲 第10课戏曲人物 第11课画故事 第12课动画片的今夕 第13课拟人化的动漫形象 第14课留给母校的纪念 第15课我的成长记录 第16课剪纸中的古老记忆 第17课绣在服装上的故事
第18课复制与传播 学情分析: 本学期我教的就是六年级三个班的美术课,随着学生年龄的增长、生理、身心健康的不断发展,学生们对美术的要求有所不同,对美术知识、技能的掌握程度也不同。她们更多地追求现实的、真实的东西或喜欢目前流行的“动漫”,对此进行大量的临摹在绘画技巧上显得成熟,线条也十分流畅,但画风呆板,表现欲下降,缺少童趣。但她们对色彩有辨别能力,把握物体形状的能力很强,乐于动手,对手工制作课充满了极高的热情。对美具有了较高的欣赏能力。 这学期就是她们迈入初中的过渡时期,既要努力响应学生目前的兴趣爱好,又要深入浅出地灌输客观的美术学科理论知识,与初中知识进一步接轨,将平时教给学生的初中知识更加明朗化介绍给学生,使她们从儿童绘画到少年绘画的转型,更重视有欣赏内容与工艺设计教学,即学生的创造能力上的培养,其实就就是对儿童想象力的深化,转变为更理论性含量的创造能力。 知识要点: 该教材贴近学生的心理,符合学生的年龄特点,每课的主题都有美术带来的有趣的惊喜。六年级美术教材一共分为19课。每一课都侧重于“造型·表现”、“设计·应用”、“欣赏·评述”、“综合·探索”四个学习领域中的一个方面,同时也有不少系列的课,教学内容前后联系比较紧密,非常适合学生较深入地做一个专题。并且有些教学内容还设计成了案例学习、问题学习与项目学习,这就要求我们老师应多引导学生进行主动的探究学习,增加学生集体合作的机会。其次本册教材继续体现了人美版教材的可操作性强、贴近生活、关注美术文化的渗透与注重学生学习兴趣的培养等特点。 “造型·表现”:在教学中,让学生运用形、色与肌理等美术语言,选择合适自己的各种工具、材料,记录与表现所见所闻、所感所想的事物,发展美术创作能力,传递自己的思想与情感。 “设计·应用”:运用对比与与谐、对称与均衡、节奏与韵律等组合原理,了解一些简单的创意、设计方法与媒材的加工方法,进行设计与装饰,美化身边的环境。“欣赏·评述”:欣赏认识自然美与美术作品的材料、形式与内容等特征,通过描述、分析与讨论等方式,了解美术表现的多样性,能用一些简单的美术术语,表达自己对美术作品的感受与理解。 “综合·探索”:结合学校与社区的活动,以美术与科学课程与其她课程的知识、技能相结合的方式,进行策划、制作、表演与展示,体会美术与环境及传统文化的关系。 【授课内容】1、追寻文明的足迹 【课时建议】1课时 【教程目标】 知识与技能:知道什么叫文化遗产,能说出7-10处世界文化遗产。能够对世界文化遗产的保护有正确的认识。 过程与方法:通过资料阅读、课上交流等途径,认识了解2处-3处世界文化遗产;能够从文化遗产的历史背景、审美价值、社会影响、经典特征等方面,介绍2-3处世界文化遗产。 情感、态度与价值观:通过本课学习,认识到文化遗产就是人类共同的财富,增强保护文化遗产
accounting术语
一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages
会计术语中英文对照.docx
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 procluction 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） 工程施工成本 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） 期间,费用 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） 成本计算分步法 直接人工成本差异（direct labor variance） 成本控制方法（cost control method） 内河运输成本 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（avorage cost and individual 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）