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
社会成本 society cost
铁路运输成本 
废品损失 spoliage 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
沿海运输成本 
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
汽车运输成本 
存置成本 holding cost or carrying cost
已耗成本与未耗成本 expired cost and unex-pired cost
航空运输成本 
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
远洋运输成本 
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
成本结构 cost structure
房地产开发成本 
主要成本与加工成本 prime costs and processing costs
决策成本 cost of decision making
成本计算品种法 category costing method
在产品成本 work-in-process cost
工厂成本 factory cost
成本考核 cost assess
制造费用 manufactruing expenses
动力费用分配 power expenses allocation
趋势分析法 trend analysis approach
成本计算简单法 simple costing method
责任成本层次 levels of responsibility cost
对比分析法 comparative analysis approach
约当产量比例法 equivalent units method
原始记录 original record
可比产品成本分析 general product cost analysis
预算成本 budgeted costs
销售成本 cost of goods sold
停工损失 loss on work stoppage
等级产品成本计算 graded product costing
分散核算 
宏观经济成本 macro economic cost
综合费用分配 composite expenses allocation
全部成本 absorption cost
集中核算 
商品采购成本 merchandise procurement cost
成本考核指标 cost examming target
闲置成本 idle cost
账面成本 cost of book value
主要产品单位成本分析 
再生产成本 cost of reproduction
增量成本 incremantal cost
成本控制 cost control
全部产品成本分析 
成本流程 cost flow
内部成本报表 internal cost statement
成本计算方法 costing method
成本计算对象 costing objective
成本计算单位 costing unit
成本计划完成情况分析 
成本计划管理体系 planned managementsystem of cost
成本计划 cost plan
成本会计 cost accounting
成本核算原则 principle of costing
成本核算程序 cost accounting qrocedures
成本核算成本 costing account
成本核算 costing
成本归集 cost accumulation
成本管理 cost management
成本分析 cost analysis
成本分配 ocst allocation
成本分类账 cost ledger
成本分类 cost classifiction
成本费用界限 
成本调整 cost adjustment
成本差异 cost variance
成本报告 costing report
成本 cost
车间成本 workshop cost
厂内经济核算制 internal business accounting system
厂内结算价格 internal settlement prices
产品寿命周期成本 product life cycle cost
产品成本项目 cost items of product
产品成本技术经济分析 
产品成本计划 the plan of product costs
产品成本 product cost
产成品成本 finished product cost
财务成本与管理成本 financial cost and manegement cost
材料费用分配 material costs allocation
不可控成本 uncontrollable cost
标准成本控制制度 standard cost control system
标准成本 standard cost
比率分析法 ration analysis apporach
报告成本 reporting cost

• analysis [ə´næləsis]   n.分解；分析(结果)   (初中英语单词)
• responsibility [ri,spɔnsə´biliti]   n.责任(心)；职责；任务   (初中英语单词)
• management [´mænidʒmənt]   n.管理；处理；经营   (初中英语单词)
• system [´sistəm]   n.系统，体系，制度   (初中英语单词)
• merchandise [´mə:tʃəndaiz]   n.商品 v.经商   (高中英语单词)
• indirect [,indi´rekt]   a.间接的；迂回的   (英语四级单词)
• defective [di´fektiv]   a.有缺陷的；有瑕疵的   (英语四级单词)