cost accounting

cost accounting 的音标为[kɔːst əˈkaɪstɪŋ]，基本翻译为“成本会计”，速记技巧为：成本=cost，会计=accounting。

Cost accounting，成本会计，这个词源于拉丁语“costatus”，意为“花费的，消耗的”。它的变化形式包括过去式“cost”，过去分词“cost”，现在分词“costing”，以及形容词“costly”。

相关单词：

1. Expense accounting：费用会计，指的是记录和管理公司或组织的各项费用。这个词源于“expense”，意为“花费，消耗”。

2. Accruals accounting：应计会计，是一种会计方法，用于记录和管理公司或组织的应付账款和预付款项。这个词源于“accrue”和“due”，意为“应得的，应支付的”。

3. Cost center：成本中心，指的是负责管理和控制特定成本的组织单位。这个词源于“cost”和“center”，意为“成本中心”。

4. Cost reduction：成本削减，指的是通过优化流程、提高效率等方式降低成本的活动。这个词源于“cost”和“reduction”，意为“减少成本”。

5. Cost control：成本控制，指的是通过制定预算、监控实际支出等方式来控制成本的过程。这个词源于“control”和“cost”，意为“控制成本”。

以上这些单词都是与成本会计相关的词汇，它们在英语中都有特定的含义和用法，并且在商业和财务领域中广泛应用。

常用短语：

1. Cost accounting: 成本会计

2. Accrual basis accounting: 应计基础会计

3. Fixed asset accounting: 固定资产会计

4. Material cost accounting: 材料成本会计

5. Labor cost accounting: 人工成本会计

6. Production cost accounting: 生产成本会计

7. Cost reduction: 成本降低

双语例句：

1. We need to improve our cost accounting system to better manage our expenses. (我们需要改进我们的成本会计制度以便更好地管理我们的开支。)

2. Accrual basis accounting ensures that all revenue and expenses are properly recorded. (应计基础会计确保所有收入和支出都被适当地记录。)

3. Fixed asset accounting ensures that all assets are properly valued and recorded. (固定资产会计确保所有资产都被适当地估价和记录。)

4. Material cost accounting is crucial for accurately assessing production costs and optimizing production efficiency. (材料成本会计对于准确评估生产成本和优化生产效率至关重要。)

5. Labor cost accounting helps companies understand their labor costs and make informed decisions about resource allocation. (人工成本会计帮助公司了解其人工成本，并就资源分配做出明智的决策。)

6. Production cost accounting helps companies identify areas for cost reduction and improve overall efficiency in the manufacturing process. (生产成本会计帮助公司找出成本降低的领域，并改善制造过程的整体效率。)

英文小作文：

Cost accounting is an essential component of business operations that ensures accurate and reliable financial information is provided to decision makers. Through cost accounting, companies can identify areas for cost reduction, optimize resource allocation, and improve overall efficiency in their operations.

Cost accounting involves various methods and techniques that help companies measure, analyze, and manage their costs effectively. These methods include cost allocation, variance analysis, and benchmarking, among others. By using these techniques, companies can identify opportunities for cost savings and improve their financial performance.

Moreover, cost accounting plays a crucial role in ensuring compliance with financial regulations and reporting requirements. It helps companies meet their financial reporting obligations in a timely and accurate manner, thereby reducing potential risks and penalties.

In conclusion, cost accounting is a vital component of business operations that helps companies make informed decisions, improve their financial performance, and comply with relevant regulations and reporting requirements.