2020年acca 知识点：会计所用acca英文单词17
来源：长理培训发布时间：2020-03-08 13:27:18
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)
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-担保借款 Bank loans - Short term - guaranteed
一年内到期长期借款 Long term loans due within one year
一年内到期长期应付款 Long term payable due within one year
长期借款 Bank loans - Long term
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