大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 9.ppt

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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitNineCostAccountingWarming-upQuestionsHowmuchdoyouknowabouttheclassificationsofcosts?Howmanytypesofcostscanyoutell?SuggestedAnswersHowmuchdoyouknowabouttheclassificationsofcosts?Costscanbeclassifiedinmanyaway.Butthemostpo

2、pularonesarejusttwo:classificationbycostbehaviorandclassificationbycost’srelationshiptoaparticularcostobjectiveorcostobject.SuggestedAnswersHowmanytypesofcostscanyoutell?Atleast6types:theyarefixedcost,variablecost,stepcost,mixedcost,directcostandindirectcost.Notes1.torema

3、inconstant保持不变2.costdrivers成本推动器=outputmeasuresofresourcesandactivities3.irrespectiveof...不论4.indirectproportionto...与……成正比5.depreciationn.折旧（费）=allowancemadeforadeclineinvalue,esp.duetowearandtear.Therearethreegeneralmethodsofdepreciation:straightline,accelerated,andunit

4、sofproduction6.stepcost步增成本7.comeinindivisiblechunks以不可分割方式发生8.abruptlyadv.突然地；出其不意地9.inintervalsofactivity按活动的间隔期10.costbehavior成本习性=Howcostsarerelatedtoandaffectedbytheactivitiesofanorganization.Notes11.costobjective成本对象=anythingforwhichaseparatemeasurementofcostsisdesi

5、red.Examplesofcostobjectiveorcostobjectincludedepartments,products,activities,andterritories.12.overheadsn.间接成本/企业的一般管理费用=indirectcosts13.costingproducts产品的花费；产品所耗成本14.marginalcost边际成本=theadditionalcostresultingfromproducingandsellingoneadditionalunit15.resultininefficien

6、cy导致低效率16.perfectcompletion完全竞争=idealmarket,whereallcustomersareprovidedwithallinformationabouttheproducts17.totakeaccountof考虑18.costaccounting成本会计19.costaccountingsystem成本会计制度或方法20.operatingsegment运营部门=operatingdivisionNotes21.break-evenpoint保本点22.contributionmargin贡献毛利；

7、边际收益；贡献差益23.equationtechnique等式方法24.cost-volume-profit(CVP)analysis成本-数量-利润分析25.fluctuatevi.波动=moveupanddown26.administratorn.（行政）管理人员27.toplot...绘制……的图9.1Cost9.1.1DefinitionCostcanbedefinedasasacrificeorgivingupofresourcesforaparticularpurpose,frequentlymeasuredbythemone

8、taryunitsthatmustbepaidforgoodsandservices.9.1Cost9.1.2ClassificationsCostsmaybeclassifiedinmany