管理會計專業術語詞彙大全(英文版)(doc 41頁)

管理會計專業術語詞彙大全(英文版)內容提要：
Absorption costing A product-costing
method that assigns all manufacturing
costs to a product: direct materials,
direct labor, variable overhead, and
fixed overhead.
Absorption-costing (full-costing) income
Income computed using a
functionally-based statement. Cost of
goods sold includes all variable manufacturing
costs and a portion of
fixed factory overhead.
Accounting rate of return The rate of
return obtained by dividing the average
accounting net income by the original
investment (or by average investment).
Activity A basic unit of work performed
within an organization. It also
can be defined as an aggregation of
actions within an organization useful
to managers for purposes of planning,
controlling, and decision making.
Activity analysis The process of identifying,
describing, and evaluating the
activities an organization performs.
Activity attributes Nonfinancial and
financial information items that describe
individual activities.
Activity budgeting The process of estimating
the demand for each
activity’s output and assessing the
cost of resources required to produce
this output.
Activity capacity The number of
times an activity can be performed.
Activity dictionary A list of activities
described by specific attributes such
as name, definition, classification as

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