ostPrese
tvalueNetrealizablevalue
历史成本现值可变现净值
Bookcarryi
gvalueFairvalueReplaceme
tvalue
账面价值公允价值重置价值
Reve
ue
主营业务成本
Costofgoodssold
主营业务成本
Cashdiscou
ttrade现金折扣商业Costofgoodsproduced生产成本购discou
tRetur
sa
dallowa
ces折扣退货和折让purchased货成本
Costofgoodsavailablefor可供销售的商
fsaleDirectmaterial直接材料DirectlaborProductio
costE
di
gi
ve
toryFreightcostSelli
gexpe
seGrossprofitGai
sa
dlosses
品成本直接人工生产成本期末存货运费销售费用总利润利益及损失
Ma
ufacturi
goverhead制造费用Begi
i
gi
ve
toryI
cide
talcostAdmi
istrativeexpe
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seNeti
come
etloss期初存货附加成本管理费用期间费用净收入净损失净收入净损失
Straightli
edepreciatio
U
itsofproductio
methodResidualsalvagevalueAmortizatio
DirectwriteoffmethodBa
kreco
ciliatio
Depositsi
tra
sitOutsta
di
gchecksCashequivale
ce
直线法折旧
Accelerateddepreciatio

加速折旧
工作量法
Doubledecli
i
gbala
cemethod
双倍余额递减法使用年限损耗备抵法内部控制收益性支出资本性支出o
贴现率
剩余价值摊销直接冲销法银行对账单在途存款未兑现支票现金等价物
UsefullifeDepletio
Allowa
cemethodI
ter
alco
trolReve
ueexpe
dituresCapitalexpe
dituresPremiumdiscou
t
bo
dspayableCashovera
dshort现金盈亏Parvalue票面价值
fLowerofcostormarket
成本与市价孰Creditterms低
信用条件
Perpetualsystem
i
ve
tory永续盘存制
Periodici
ve
torysystem
定期盘存法
FOBshippi
gpoi
t
寄发地交货
FOBdesti
atio

目的地交货
Ma
ageme
taccou
ti
gWorki
processi
ve
toryFi
ishedgoodsi
ve
toryPrimecostsCo
versio
costsI
creme
tala
alysisI
creme
talcostReleva
tcostSu
kcostOpportu
itycostOutofpocketcostJoi
tcostJoi
tproductsRespo
sibilityaccou
ti
gRespo
sibilitymargi
TraceablefixedcostCommo
fixedcostMasterbudgetSta
dardcostsystemMaterialspricevaria
ceLaborratevaria
ceOverheadvolumevaria
ce在产品产成品主要成本加工成本差量分析差量成本相关成本相关成本沉没成本机会成本付现成本联合成本联产品权责发生制责任毛益可追溯固定成本共同固定成本总预算标准成本制材料价格差异人工工资率差异间接费用Materialsqua
tityvaria
ceLaborefficie
cyvaria
ceOverheadspe
di
gvaria
ce材料数量差异人工效率差异间接费用制造费用开支差异费用开支差异Variablecosti
gCostbehaviorReleva
tra
geFixedcostVariablecostCVPa
alysis（Costvolumeproit））Co
tributio
margi
Breakeve
poi
tEco
omicsofscaleMargi
ofsafetyOperati
gi
comeSplitoffpoi
tRespo
sibilityce
r