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ID: 300060712
Page Link: http://vocab.getty.edu/page/aat/300060712

 

Record Type: concept
cost accounting (accounting, business (commercial function), ... Functions (hierarchy name))

 

Note: Accounting that deals with systematically classifying, recording, analyzing, and summarizing the costs incident to production or the rendering of a service.
 
Terms:
cost accounting (preferred,C,U,LC,English-P,D,U,U)
accounting, cost (C,U,English,UF,U,U)
成本會計 (C,U,Chinese (traditional)-P,D,U,U)
chéng běn kuài jì (C,U,Chinese (transliterated Hanyu Pinyin)-P,UF,U,U)
cheng ben kuai ji (C,U,Chinese (transliterated Pinyin without tones)-P,UF,U,U)
ch'eng pen k'uai chi (C,U,Chinese (transliterated Wade-Giles)-P,UF,U,U)
kostenberekening (C,U,Dutch-P,D,U,U)
contabilidad analítica (C,U,Spanish-P,D,U,U)

Facet/Hierarchy Code:  K.KG

Hierarchical Position:

Hierarchy of Activities Facet
Activities Facet
Hierarchy of Functions (hierarchy name)
.... Functions (hierarchy name) (G)
Hierarchy of functions (activities)
........ functions (activities) (G)
Hierarchy of <functions by specific context>
............ <functions by specific context> (G)
Hierarchy of <business and related functions>
................ <business and related functions> (G)
Hierarchy of business (commercial function)
.................... business (commercial function) (G)
Hierarchy of accounting
........................ accounting (G)
Hierarchy of cost accounting
............................ cost accounting (G)

Additional Notes:
Chinese (traditional) ..... 針對生產或提供服務所衍生之成本,進行系統化的分類、記錄、分析與總結之會計活動。 
Dutch ..... Boekhouding die te maken heeft met het systematisch indelen, vastleggen, analyseren en samenvatten van de kosten die zijn verbonden met productie of het aanbieden van diensten. 
Spanish ..... Contabilidad que trata de clasificar sistemáticamente, registrando, analizando, y resumiendo los costos incidentales a la producción o el rendimiento de un servicio. 

Sources and Contributors:
成本會計............  [AS-Academia Sinica Preferred]
...........  國家教育研究院-雙語詞彙、學術名詞暨辭書資訊網 28 July, 2014 June 19, 2012
...........  智慧藏百科全書網 June 19, 2012
...........  經濟部智慧財產局-本國專利專利技術名詞中英對照查詢資料庫 June 19, 2012
accounting, cost............  [VP]
.............................  Getty Vocabulary Program rules
cheng ben kuai ji............  [AS-Academia Sinica]
................................  TELDAP database (2009-)
chéng běn kuài jì............  [AS-Academia Sinica]
................................  TELDAP database (2009-)
ch'eng pen k'uai chi............  [AS-Academia Sinica]
...................................  TELDAP database (2009-)
contabilidad analítica............  [CDBP-SNPC Preferred]
.........................................  Tamames y Gallego, Diccionario de Economía y Finanzas (1996)
cost accounting............  [VP Preferred]
.............................  CDMARC Subjects: LCSH (1988-)
.............................  RIBA, Architectural Keywords (1982)
.............................  Webster's Third New International Dictionary (1961)
kostenberekening............  [RKD, AAT-Ned Preferred]
.............................  AAT-Ned (1994-)
.............................  Van Dale Engels-Nederlands (1989)
 
Subject: .....  [AS-Academia Sinica, CDBP-SNPC, RKD, AAT-Ned, VP]
............  RIBA, Architectural Keywords (1982) Quantities, quantity surveying
............  Van Dale Engels-Nederlands (1989)
 
Note:
English .......... [VP]
.......... Webster's Third New International Dictionary (1961)
Chinese (traditional) .......... [AS-Academia Sinica]
.......... TELDAP database (2009-)
Dutch .......... [RKD, AAT-Ned]
.......... AAT-Ned (1994-)
.......... Van Dale Engels-Nederlands (1989)
Spanish .......... [CDBP-SNPC]
.......... TAA database (2000-)

 

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