成本管理与控制英文
项目管理中英文 常用词汇
项目管理中英文常用词汇1. 项目管理概述(Project Management Overview)•项目(Project)•项目管理(Project Management)•项目经理(Project Manager)•项目生命周期(Project Life Cycle)•项目目标(Project Objective)•项目范围(Project Scope)•项目计划(Project Plan)•项目执行(Project Execution)•项目交付(Project Delivery)•项目控制(Project Control)2. 项目计划(Project Planning)•项目需求(Project Requirement)•可行性研究(Feasibility Study)•项目里程碑(Project Milestone)•工作分解结构(Work Breakdown Structure)•项目进度计划(Project Schedule)•资源分配(Resource Allocation)•风险管理(Risk Management)•项目预算(Project Budget)•项目变更管理(Change Management)2.1 项目需求管理(Project Requirements Management)•需求收集(Requirements Gathering)•需求分析(Requirements Analysis)•需求验证(Requirements Validation)•需求优先级(Requirements Priority)•需求冲突(Requirements Conflict)3. 项目执行(Project Execution)•任务分配(Task Assignment)•进度追踪(Schedule Tracking)•工作绩效(Work Performance)•问题解决(Problem Resolution)•里程碑评审(Milestone Review)3.1 团队管理(Team Management)•团队协作(Team Collaboration)•团队沟通(Team Communication)•人员培训(Staff Training)•人员评估(Staff Evaluation)•人员激励(Staff Motivation)4. 项目控制(Project Control)•变更管理(Change Control)•风险控制(Risk Control)•质量控制(Quality Control)•成本控制(Cost Control)•范围控制(Scope Control)•质量保证(Quality Assurance)•关键路径分析(Critical Path Analysis)5. 项目评估(Project Evaluation)•收尾活动(Project Closure)•反馈收集(Feedback Collection)•成果评估(Deliverable Evaluation)•项目总结报告(Project Summary Report)以上是项目管理中常用的中英文词汇,可以帮助你更好地理解和应用项目管理中的相关概念和方法。
物流专用术语中英文翻译
物流专用术语物流基本概念术语1.物品article2.物流logistics3.物流活动logistics activity4.物流作业logistics operation5.物流模数logistics modulus6.物流技术logistics technology7.物流成本logistics cost8.物流管理logistics management9.物流中心logistics center10.物流网络logistics network11.物流信息logistics information12.物流企业logistics enterprise13.物流单证logistics documents14.物流联盟logistics alliance15.供应物流supply logistics16.生产物流production logistics17.销售物流distribution logistics18.回收物流returned logistics19.废弃物物流waste material logistics20.绿色物流environmental logistics21.企业物流internal logistics22.社会物流external logistics23.军事物流military logistics24.国际物流international logistics25.第三方物流third-part logistics (TPL)26.定制物流customized logistics27.虚拟物流virtual logistics28.增值物流服务value-added logistics service 29.供应链supply chain30.条码bar code31.电子数据交换electronic data interchange (EDI)32.有形消耗tangible loss33.无形消耗intangible loss物流作业术语1.运输transportation2.联合运输combined transport3.直达运输through transport4.中转运输transfer transport5.甩挂运输drop and pull transport 6.集装运输containerized transport 7.集装箱运输container transport8.门到门door—to-door9.整箱货full container load (FCL)10.拼箱货less than container load (LCL 11.储存storing12.保管storage13.物品储存article reserves14.库存inventory15.经常库存cycle stock16.安全库存safety stick17.库存周期inventory cycle time 18.前置期(或提前期)lead time 19.订货处理周期order cycle time 20.货垛goods stack21.堆码stacking22.搬运handing/carrying23.装卸loading and unloading24.单元装卸unit loading and unloading 25.包装package/packaging26.销售包装sales package27.定牌包装packing of nominated brand 28.中性包装neutral packing29.运输包装transport package30.托盘包装palletizing31.集装化containerization32.散装化containerization33.直接换装cross docking34.配送distribution35.共同配送joint distribution36.配送中心distribution center37.分拣sorting38.拣选order picking39.集货goods collection40.组配assembly41.流通加工distribution processing 42.冷链cold chain43.检验inspection物流技术装备及设施术语1.仓库warehouse2.库房storehouse3.自动化仓库automatic warehouse 4.4.立体仓库stereoscopic warehouse5.虚拟仓库virtual warehouse6.保税仓库boned warehouse7.出口监管仓库export supervised warehouse8.海关监管货物cargo under customer’s supervision9.冷藏区chill space10.冷冻区freeze space11.控湿储存区humidity controlled space12.温度可控区temperature controlled space13.收货区receiving space14.发货区shipping space15.料棚goods shed16.货场goods yard17.货架goods shelf18.托盘pallet19.叉车fork lift truck20.输送机conveyor21.自动导引车automatic guided vehicle (AGV)22.箱式车box car23.集装箱container24.换算箱twenty-feet equivalent unit (TEU)25.特种货物集装箱specific cargo container26.全集装箱船full container ship27.铁路集装箱场railway container yard28.公路集装箱中转站inland container depot29.集装箱货运站container freight station (CFS)30.集装箱码头container terminal31.国际铁路联运international through railway transport32.国际多式联运international multimodal transport33.大陆桥运输land bridge transport34.班轮运输liner transport35.租船运输shipping by chartering36.船务代理shipping agency37.国际货运代理international freight forwarding agent38.理货tally39.国际货物运输保险international transportation cargo insurance 40.报关customs declaration41.报关行customs broker42.进出口商品检验commodity inspection 奖罚物流管理术语1.物流战略logistics strategy2.物流战略管理logistics strategy management3.仓库管理warehouse management4.仓库布局warehouse layout5.库存控制inventory control6.经济订货批量economic order quantity (EOQ)7.定量订货方式fixed-quantity system (FQS)8.定期订货方式fixed—quantity system (FIS)9.ABC分类管理ABC classification10.电子订货系统Electronic order system (EOS)11.准时制just in time (JIT)12.准时制物流just—in-time logistics13.零库存技术zero-inventory logistics14.物流成本管理logistics cost control15.物料需要计划material requirements planning (MRP) 16.制造资源计划manufacturing resource planning (MRP II)17.配送需要计划distribution requirements planning (DRP)18.配送资源计划distribution resource planning (DRP II)19.物流资源计划logistics resource planning (LRP)20.企业资源计划enterprise resource planning (ERP)21.供应链管理supply chain management (SCM)22.快速反映Quick response (QR)23.有效客户反映efficient customer response(ECR)24.连续库存补充计划continuous replenishment program (CRP)25.计算机付诸订货系统computer assisted ordering (CAO)26.供应商管理库存vendor managed inventory (VMI)27.业务外包outsourcing度量单位汇总克 Gram g.公斤 Kilogram Kg.公担 Quintal q。
财务部门英文缩写
财务部门英文缩写财务部门在企业中扮演着至关重要的角色,负责管理和监督财务事务,包括财务报表的编制、预算的制定和执行、成本管理等。
为了方便沟通和表达,财务部门通常使用一些英文缩写来表示不同的职能和岗位。
本文将介绍一些常见的财务部门英文缩写,以便大家更好地理解和应用。
一、财务部门职能缩写1. CFO - Chief Financial Officer(首席财务官):负责财务管理和决策,对公司的财务状况负有最终责任。
2. CFAO - Chief Financial and Administrative Officer(首席财务与行政官):负责财务和行政管理,综合处理企业财务、会计、税务等事务。
3. CCO - Chief Compliance Officer(首席合规官):负责确保公司合规,管理与合规相关的风险,并制定相应的合规策略和流程。
4. CIO - Chief Investment Officer(首席投资官):负责企业的投资管理,包括资金的配置、投资风险的评估和投资组合的监控。
5. CAO - Chief Accounting Officer(首席会计官):负责公司的会计和财务报告,确保财务信息的准确性和合规性。
6. CSO - Chief Strategy Officer(首席战略官):负责制定和执行公司的战略规划,包括财务战略和资本战略等。
7. CRO - Chief Risk Officer(首席风险官):负责管理和监控公司的风险,制定相应的风险管理策略和控制措施。
8. TFO - Treasurer and Finance Officer(财务主管):负责公司的资金管理和融资活动,管理企业的现金流量和资本结构。
9. FAO - Financial Accounting Officer(财务会计主管):负责公司的财务会计工作,编制财务报表和分析财务状况。
二、财务部门岗位缩写1. AP - Accounts Payable(应付账款):负责管理和支付公司的应付账款,核对发票和付款申请。
项目管理涉及的英文词汇
第24章项目管理英语知识24.1 项目管理英语词汇24.1.1 考点梳理⏹常用的项目管理英语词汇➢Projects——项目。
➢PMBOK—— Project Management Body Of Knowledge,项目管理知识体系。
➢Operations——运作。
➢Process——过程。
➢Activity——活动。
➢Activity Description——活动描述。
➢Activity Definition——活动定义。
➢Activity Description——活动描述/说明。
➢Activity List——活动清单。
➢Phases——-阶段。
➢Approve——批准。
➢Product Life Cycle——产品生命周期。
➢PMO——Project Management Office,项目管理办公室。
➢Project Charter——项目章程。
➢Project Manager——项目经理。
➢Project Sponsor——项目发起人。
➢Project Stakeholder——项目干系人。
➢Project Management Plan——项目管理计划。
➢Project Team——项目团队。
➢Functional Organization——职能组织。
➢Matrix Organization——矩阵型组织。
➢Project Organization——项目型组织。
➢PMIS——-Project Management Information System,项目管理信息系统。
➢Project Management Process Group——项目管理过程组。
➢Initiating Process——-启动过程组。
➢Planning Process——-计划过程组。
➢Executing Process——执行过程组。
➢Controlling Process——控制过程组。
➢Closing Process——收尾过程组。
项目造价 英语
项目造价英语"项目造价"的英文是"project cost" 或"project cost estimation",具体用法可能根据上下文而有所不同。
以下是一些常见表达方式:1. 项目造价管理:- Project cost management involves planning, estimating, budgeting, financing, funding, managing, and controlling costs.(项目造价管理涉及计划、估算、预算、融资、资金、管理和控制成本。
)2. 项目造价估算:- Accurate project cost estimation is crucial for effective budgeting and project planning.(准确的项目造价估算对于有效的预算和项目规划至关重要。
)3. 项目成本控制:- Effective project cost control helps ensure that the project stays within budgetary constraints.(有效的项目成本控制有助于确保项目在预算限制内。
)4. 项目造价报告:- The project cost report provides a detailed breakdown of expenditures and financial status.(项目造价报告提供了支出和财务状况的详细分解。
)5. 项目造价审计:- Project cost auditing is conducted to review and verify the accuracy of cost-related information.(项目造价审计旨在审查和验证与成本相关的信息的准确性。
)6. 项目成本预算:- Developing a project cost budget is an essential step in the project planning process.(制定项目成本预算是项目规划过程中的重要步骤。
项目管理术语中英文对照
PM术语中英文对照ABC参见Activity Based CostingABM参见Activity Based ManagementAbstract Resource 抽象资源Abstraction 抽象Acceleration 加速Acceptability Criteria 验收标准Acceptable Quality Level ("AQL") 可接受质量水平Acceptance 验收Acceptance Criteria 验收标准Acceptance Letters 验收函Acceptance Number 接受数目Acceptance Review 验收评审Acceptance Test 验收测试Acquisition Methods 采购方式Acquisition Negotiations 采购谈判Acquisition Plan 采购计划Acquisition Plan Review ("APR") 采购计划评审Acquisition Planning 采购计划编制Acquisition Process 采购过程Acquisition Strategy 采购策略Action 行动Action Item 行动项Action Item Flags 行动项标记Action Plan 行动计划Activation 激活Active Listening 积极倾听Activity Arrow Net 活动箭线网络Activity Based Costing ("ABC") 基于活动的成本核算Activity Based Management ("ABM") 基于活动的管理Activity Calendar 活动日历Activity Code 活动代码Activity Definition 活动定义Activity Description 活动描述Activity Duration 活动工期活动持续时间Activity Duration Estimating 活动工期估算Activity Elaboration 活动详述Activity File 活动档案Activity ID 活动识别码Activity List 活动清单Activity Node Net 活动节点网络双代号网络Activity on Arc ("AOA") 弧线表示活动双代号网络Activity on Arrow ("AOA") 箭线表示活动双代号网络参见Arrow Diagramming Method.Activity on Node 节点表示活动单代号网络参见Activity on Arc 和Precedence Diagram Method. Activity Oriented 面向活动Activity Oriented Schedule 面向活动的进度计划Activity Properties 活动属性Activity Quantities 活动量值Activity Status 活动状态Activity Timing 活动定时Actor 执行者角色Actual 实际的Actual and Scheduled Progress 实际进展的与计划进度Actual Cost 实际成本Actual Cost Data Collection 实际成本汇总Actual Costs 实际费用Actual Dates 实际日期Actual Direct Costs 实际直接成本Actual Expenditures 实际的支出参见Actual Costs.Actual Finish 实际完成Actual Finish Date 实际完成日期Actual Start 实际开始Actual Start Date 实际开始日期ACWP 已完成工作实际成本See Actual Cost of Work PerformedAdaptation 适应Added V alue 附加价值Addendum 附录参见procurement addendum.Adequacy 适当Adjourning 解散Adjustment 调节ADM参见Arrow Diagram MethodADM Project ADM 项目Administration 管理部门Administrative 行政的参见Administrative ManagementAdministrative Change 行政变更Administrative Management 行政管理ADP参见Automated Data ProcessingADR参见Alternative Dispute ResolutionAdvanced Material Release ("AMR") 材料提前发布AF参见Actual Finish DateAFE参见Application for Expenditure参见Authority for ExpenditureAffect 影响Affected Parties 受影响方Agency 代理Agenda 议程Aggregation 汇总Agreement 协议Agreement, legal 协议合同ALAP参见As-Late-As-PossibleAlgorithm 算法Alignment 排列成行Alliance 联合Allocated Baseline 分配的基线Allocated Requirements 分配需求Allocation 分配Allowable Cost 允许成本Allowance 预留Alternate Resource 替代资源Alternative Analysis 替代分析Alternative Dispute Resolution ("ADR") 替代争议解决方案Alternatives 可选方案Ambiguity 含糊不清Amendment 修订Amount at Stake 损失量AMR 材料提前公布Analysis 分析Analysis and Design 分析与设计Analysis Time 分析期Analyst 分析员AND Relationship 与关系Anecdotal 轶事Anticipated Award Cost 预期中标价AOA参见Activity on Arrow参见Activity on ArcAONAOQ参见Average Outgoing QualityAOQL参见Average Outgoing Quality LimitAPMA参见Area of Project Management ApplicationApparent Low Bidder 最低投标人Application 应用Application Area 应用领域Application for Expenditure ("AFE") 支出申请Application for Expenditure Justification 支出申请的论证Application Programs 应用程序Applied Direct Costs 实际直接成本Apportioned Effort 分摊努力Apportioned Task 分摊任务Appraisal 评估Approach 方法Appropriation 拨款Approval 批准Approval to Proceed 批准继续Approve 同意Approved Bidders List 批准的投标人清单Approved Changes 批准的变更Approved Project Requirements 批准的项目需求APR参见Acquisition Plan ReviewAQL参见Acceptable Quality LevelArbitrary 随意的Arbitration 仲裁Arc 弧线Architectural Baseline 构架基线Architectural View 构架视图Architecture 构架Architecture, executable 构架可执行参见Executable Architecture.Archive 档案文件Archive Plan 存档计划Area of Project Application参见Area of Project Management ApplicationArea of Project Management Application ("APMA") 项目管理的应用领域Arrow 箭线Arrow DiagramArrow Diagram Method ("ADM") 箭线图方法Arrow Diagramming 箭线图方法Arrow Diagramming Method 箭线图方法双代号网络图Artifact 制品Artificial 人工的AS参见Actual Start DateASAP参见As-Soon-As-PossibleAs-built Design 实际建造设计As-built Documentation 实际建造文档As-Built Records参见As-Built DocumentationAs-Built Schedule 实际建造进度计划As-Late-As-Possible ("ALAP") 尽可能晚As-Needed 恰如所需As-of Date见Data Date.As-Performed Schedule 实际进度计划Assembly 组装件Assembly Sequence 组装顺序Assessment 评估Assets 资产Assignment 分配委派任务Associated Revenue 关联收益Association 关联关系As-Soon-As-Possible ("ASAP") 尽快Assumption 假设Assumptions 假设Assumptions List 假设清单Assurance 保证Assurance Program见Quality Assurance Program.ATP见Acceptance Test ProcedureAttitude 态度Attribute 属性Attrition 损耗Audit 审核审计Authoritarian 独裁的Authoritative 权威的Authority 权威权力Authority for Expenditure ("AFE") 开支权Authorization 授权见ApprovalAuthorize 批准Authorized Unpriced Work 批准的未定价工作Authorized Work 批准的工作Authorized Works 批准的工作Automated Data Processing ("ADP") 自动化数据处理Automatic Decision Event 自动决策事件Automatic Generation 自动生成Automatic Test Equipment 自动测试设备AUW见Authorized Unpriced WorkAuxiliary Ground Equipment 辅助场地设备Availability 可用性Average Outgoing Quality ("AOQ") 平均出厂质量Average Outgoing Quality Limit ("AOQL") 平均出厂质量限度Average Sample Size Curve 平均样本规模曲线Avoidance 避免Award 授予Award Fee 奖金Award Letter 中标函BAC 完工预算参见Budget at Completion参见Baseline at CompletionBack Charge 逆向计费参见BackchargeBackcharge 逆向收费Backward Pass 倒推法/反向计算Bad Debts 坏帐Balance 余额权衡Balanced Matrix 平衡矩阵Balanced Scorecard 平衡记分卡参见Scoring a Project's ContributionBalanced Scorecard Approach ("BSA") 平衡记分卡方法Bank 储备Banking 储备Bar Chart 横道图Bargaining 讨价还价交涉Bargaining Power 讨价还价权力交涉权力Barriers 障碍Base 基础基数Baseline 基线基准Baseline at Completion ("BAC") 完成/完工基线Baseline Concept 基线概念Baseline Control 基线控制参见Configuration ControlBaseline Cost 基线成本Baseline Dates 基线日期Baseline Finish Date 基线完成日期参见Scheduled Finish DateBaseline Management 基线管理Baseline Plan 基线计划基准计划Baseline Review 基线评审Baseline Schedule 基线进度计划Baseline Start Date 基线开始日期参见Scheduled Start Date.Baseline, budget 基线预算Baseline, business 基线商业Baseline, cost estimate 基线费用估算Baseline, technical 基线技术Basis of Estimate 估算根据Batch 批量参见LotBatch Operation 批运行/批处理BATNA参见Best Alternative to Negotiated AgreementBCM参见Business Change ManagerBCWP参见Budgeted Cost of Work PerformedBCWS参见Budgeted Cost of Work ScheduledBEC参见Elapsed CostBehavior 行为/反应Behavior Analysis 行为分析参见Functional AnalysisBenchmark 基准Benchmarking 标竿管理Beneficial Occupancy/Use 有益的占用/使用Benefits 效益Benefits Framework 效益框架Benefits Management 效益管理Benefits Management Plan 效益管理计划Benefits Management Regime 效益管理制度Benefits Profiles 效益简述Benefits Realization Phase 效益实现阶段Best Alternative to Negotiated Agreement ("BATNA") 协议外最佳方案BATNABest and Final Contract Offer 最佳及最终合同报价Best and Final Offer 最佳及最终报价Best Efforts Contract 最大努力合同Best Practices 最佳实践Best V alue 最佳值Beta Distribution 贝塔发布Beta Test 贝塔测试Beta testing 贝塔测试Bid 投标Bid Analysis 投标分析Bid Bond 投标保证金Bid Cost Considerations 投标成本补偿费Bid Document Preparation 招标文件准备Bid Documents 招标文件Bid Evaluation 评标Bid List 投标人清单Bid Package 标段标块Bid Protests 投标抗议/拒付Bid Qualifications 投标资质Bid Response 投标响应Bid Technical Consideration 投标技术因素Bid Time Consideration 投标中的时间因素Bid/No Bid Decision 投标/不投标决策Bidder 投标人Bidders Conference 投标人会议Bidders List 投标人名单Bidders Source Selection 投标人来源选择Bidding 投标Bidding Strategy 投标策略Bill 帐单Bill of Materials 材料清单Bills of Materials 材料清单Blanket Purchase Agreement ("BPA") 一揽子采购协议BPA Blueprint 蓝图/计划设计图Board 委员会Boiler Plate 样板文件Bona Fide 真诚真实Bond 担保Bonus 奖金Bonus Schemes 奖励计划Booking Rates 预提费率BOOT参见Build, Own, Operate, TransferBottom Up Cost Estimate 自下而上成本估算Bottom Up Cost Estimating 自下而上成本估算Bottom Up Estimating 自下而上估算Boundary 边界BPA参见Blanket Purchase AgreementBPR参见Business Process ReengineeringBrainstorming 头脑风暴法Branching Logic 分支逻辑关系Breach of Contract 违约Breadboarding 实验模型Break Even 盈亏平衡Breakdown 分解Breakdown Structure 分解结构Break-Even Chart 盈亏平衡图Break-Even Charts 盈亏平衡图Break-Even Point 盈亏平衡点Bribe 贿赂BSA参见Balanced Scorecard ApproachBuck Passing 完全通过/推卸责任Budget 预算Budget at Completion ("BAC") 完工预算BACBudget Cost 预算成本Budget Costs 预算成本预算费用Budget Decrement 预算消耗Budget Element 预算要素Budget Estimate 预算估算参见EstimateBudget Presentation 预算介绍Budget Revision 预算修订Budget Unit 预算单位Budgetary Control 预算性控制Budgeted 已安排预算的Budgeted Cost of Work Performed ("BCWP") 已完工作预算成本BCWP Budgeted Cost of Work Scheduled ("BCWS") 计划工作的预算成本Budgeting 制定预算Budgeting & Cost Management 预算制定与成本管理Build 建设构造Build, Own, Operate, Transfer ("BOOT") 建造拥有经营转让Buildability 建造能力Building 建筑物Building Professionalism 建设专业化Build-to Documentation 建成文档Built-in Test Equipment 内置测试设备Bulk Material 大宗材料Burden 间接费用负担参见Indirect Cost.Burden of Proof 举证费Bureaucracy 官僚制度Burn Rate 消耗速度Burst Node 分支点Business Actor 业务参与者/角色Business Appraisal 商业评估Business Area 业务领域Business Assurance 商业保证Business Assurance Coordinator 商业保证协调人Business Case 商业案例Business Change Manager ("BCM") 商业变更经理BCM Business Creation 商业创新Business Engineering 商业工程Business Imperative 商业需要Business Improvement 业务改进Business Manager 商务经理商业经理Business Modeling 业务建模Business Needs 商业需求Business Objectives 商业目标Business Operations 业务运作Business Process 业务流程Business Process Engineering 业务流程工程参见business engineeringBusiness Process Reengineering ("BPR") 业务流程重组Business Processes 业务流程Business Risk 商业风险Business Rule 商业规则Business Transition Plan 业务转换计划参见Transition PlanBusiness Unit 业务单位Buyer 买方Buyer's Market 买方市场Buy-In 支持认同买进Bypassing 回避C/SCSC参见Cost/Schedule Control System CriteriaC/SSR参见Cost/Schedule Status ReportCA参见Control AccountCAD参见Computer Aided Drafting参见Computer Aided DesignCalculate Schedule 估算进度安排Calculation 计算Calendar 日历参见Project Calendar.Calendar File 日历文件Calendar Range 日历范围Calendar Start Date 日历开始日期Calendar Unit 日历单位Calendar, Software 日历软件Calendars 日历集Calibration 校准CAM参见Cost Account Manager参见Computer Aided Manufacturing参见Control Account ManagerCAP参见Cost Account Plan参见Control Account PlanCapability 能力Capability Survey 能力调查Capital 资本Capital Appropriation 资本划拨Capital Asset 资本资产Capital Cost 资本成本Capital Employed 占用的资本Capital Expansion Projects 资本扩展项目Capital Goods Project 资本货物项目Capital Property 资本财产CAR参见Capital Appropriation RequestCards-on-the-wall Planning 墙卡规划法Career 职业Career Path Planning 职业路线规划Career Planning 职业规划参见Career Path Planning.Carryover Type 1 结转类型1Carryover Type 2 结转类型2Cascade Chart 层叠图CASE (1)参见Computer Aided Software EngineeringCASE (2)参见Computer Aided System Engineering Cash 现金Cash Flow 现金流Cash Flow Analysis 现金流分析Cash Flow Management 现金流管理Cash Flow, Net 现金流净值Cash In 现金流入Cash Out 现金支出Catalyst 催化者Catch-up Alternatives 赶上计划的备选方案Causation 起因Cause 动因CBD参见Component-Based DevelopmentCBS参见Cost Breakdown StructureCCB参见Change Control BoardCCDR参见Contractor Cost Data ReportCDR参见Critical Design ReviewCentral Processing Unit ("CPU") 中央处理单元Centralized 集中的Certain 确定的参见Certainty.Certainty 确定性Certificate of Conformance 一致性认证Certification 认证Chain 链Challenge 挑战Champion 推动者支持者Change 变更变化变革Change Control 变更控制Change Control Board ("CCB") 变更管理委员会Change Documentation 变更文档Change in Scope 工作范围变化参见Scope Change.Change Log 变更日志Change Management 变更管理Change Management Plan 变更管理计划Change Notice 变更通知Change Order 变更通知单参见V ariation OrderChanged Conditions 变更的条款Characteristic 特性Chart 图表Chart of Accounts 会计科目表Chart Room 图表室Charter 章程参见Project CharterChecking 检查Checklist 检查清单Checkpoint 检查点Checkpoints 检查点集Chief Executive Officer 首席执行官Child 子项Child Activity 子活动CI参见Configuration ItemClaim 索赔Clarification 澄清Class 类Classes 类Classification 分类Classification of Defects 缺陷的分类Clearance Number 净空数Client 客户Client Environment 客户环境Client Quality Services 客户质量服务Closed Projects 已收尾的项目Closeout 收尾Closeout Report 收尾报告Closeout, phase 收尾阶段参见Project Closeout.Closing 终止Closure 收尾CM参见Configuration Management参见Construction Management Coaching 教练Code 代码参见Source Code.Code and Unit Test 编码和单元测试Code of Accounts 帐目编码Coding 编码Collaboration 协作Collapsing 折叠Collective 集体的Combative 好战的Commercial 商务的Commercial Item Description 商务描述Commission and Handover 委托和移交Commissioning 试运行Commissions and Bonuses 酬金和奖金Commit 提交Commitment 承诺义务Commitment Document 承诺文件Commitment Estimate参见Estimate Class ACommitment Package 承诺包Commitment to Objectives 对目标的承诺Committed Cost 已承担成本已承付成本Committed Costs 已承诺费用Common Carrier 公众运营商Communicating With Groups 与团队的沟通Communicating With Individuals 与个人的沟通Communication 沟通参见Effective Communication. Communication Channels 沟通渠道Communication Plan, Strategic 沟通计划策略性的Communication Plan, Tactical 沟通计划--战术性的Communication Room 交流室Communications Management 沟通管理Communications Plan 沟通计划Communications Planning 沟通规划编制Community 社团Company 公司Comparison 对比Compatibility 兼容性Compensation 补偿Compensation and Evaluation 补偿和评价Competence 能力Competency 能力Competition 竞争Competitive:竞争的Compile 编译Compile Time 编译时Complete 完成Completed Activity 已完成的活动Completed Units 完工单元Completion 完工Completion Date 完成日期Complex 复杂的参见Project Complexity.Component 构件组件Component Integration and Test 组件集成和测试Component-Based Development ("CBD") 基于构件的开发Components 组件Compound Risk 复合风险Compromise 折衷Compromising, in negotiating 折衷谈判Computer 计算机Computer Aided Design ("CAD") 计算机辅助设计Computer Aided Drafting ("CAD") 计算机辅助制图Computer Aided Manufacturing ("CAM") 计算机辅助制造Computer Cost Applications 计算机化的成本管理应用Computer Hardware 计算机硬件Computer Modeling 计算机建模Computer Program Configuration Item 计算机程序配置项参见Computer Software Configuration Item.Computer Software 计算机软件Computer Software Component 计算机软件组件Computer Software Configuration Item ("CSCI") 计算机软件配置项Computer Software Documentation 计算机软件文档Computer Software Unit 计算机软件单元Computer-Aided 计算机辅助的Computerized Information Storage, Reference and Retrieval 计算机化的信息存储定位和检索Concept 概念Concept Definition Document 概念定义文档Concept Phase 概念阶段Concept Study 概念研究Conception Phase 概念形成阶段Conceptual 概念性的参见Concept.Conceptual Budgeting 概念性预算Conceptual Design 概念性设计Conceptual Development 概念性开发Conceptual Project Planning 概念性项目计划Concession 让步Concession Making, in negotiating 谈判中的让步Conciliatory 调和的Concluding 终决的Conclusions 结论Concurrency 并发性Concurrent 并发事件Concurrent Delays 并行延迟Concurrent Engineering 并行工程Concurrent Tasks 并行任务Conditional Risk 条件风险Conditions 条件条款Conducting 执行Confidence Level 信心等级Configuration 配置Configuration Audit 配置审核Configuration Breakdown 配置分解Configuration Control 配置控制Configuration Control Board 配置控制委员会Configuration Identification 配置识别Configuration Item Acceptance Review 配置项验收评审Configuration Item V erification 配置项验证Configuration Item V erification Procedures 配置项验证程序Configuration Management 配置管理Configuration Management Board 配置管理委员会Configuration Relationships 配置关系Configuration Status Accounting 配置状态统计Conflict 冲突Conflict Management 冲突管理Conflict Resolution 冲突解决方案Conformance to Requirements 与需求的一致性Confrontation 积极面对Consensus 一致同意Consensus Decision Process 集体决策过程Consent 同意Consequences 后果Consideration 对价Considerations 对价需要考虑的事项Consolidate 合并Consortium 联盟Constituents 涉众Constraint 约束条件Constraint, project constraint 约束条件对项目的约束Constraints 约束条件Constructability 施工能力Construction 施工构造建造建筑Construction Contractor 施工承包商Construction Cost 施工成本Construction Management ("CM") 施工管理Construction Manager 施工经理Construction Stage 施工阶段Construction Work 施工工作Construction-Oriented 以施工为导向的Constructive Challenge 建设性质询Constructive Change 建设性变更Consultant 咨询顾问Consulting 咨询Consumable Resource 可消耗资源Consumables 消费性物资Contemplated Change Notice 预期变更通知Contending, in negotiating 争论在谈判中Content 内容Content Type 内容类型Context 背景Contingencies 不可预见费应急费用参见Reserve and Contingency Planning.Contingency 不可预见费应急费用Contingency Allowance 应急补助参见Reserve.Contingency Budget Procedure 不可预见费用预算程序Contingency Plan 意外事件计划Contract Package 合同包参见Contract Breakdown.Contract Performance Control 合同履行控制Contract Plan 合同计划Contract Pre-award Meetings 合同预授予会议Contract Quality Requirements 合同质量要求Contract Requirements 合同要求Contract Risk 合同风险Contract Risk Analysis 合同风险分析Contract Signing 合同签署Contract Strategy 合同战略Contract Target Cost ("CTC") 合同目标成本Contract Target Price ("CTP") 合同目标价格Contract Type 合同分类Contract Types 合同类型Contract Work Breakdown Structure ("CWBS") 合同工作分解结构Contract/Procurement Management 合同/采购管理Contracting 签订合同Contractor 承包商Contractor Claims Release 承包商索赔豁免Contractor Cost Data Report ("CCDR") 承包商成本数据报告Contractor Evaluation 承包商评估Contractor Furnished Equipment 承包商供应的设备Contractor Project Office 承包商项目办公室Contractor Short Listing 承包商短列表Contractor's Performance Evaluation 承包商的绩效评价Contractual 合同的参见Contractual Conditions.Contractual Conditions 合同条款Contractual/Legal Requirements 合同的/法律上的要求Contributed V alue 贡献价值参见Added V alue.Contribution Analysis 贡献分析Control 控制参见Project Control 和Control Cycle.Control Account ("CA") 控制帐目Control Account Manager ("CAM") 控制帐目经理Control Account Plan ("CAP") : 控制帐目计划Control and Coordination 控制和协调Control Chart 控制表Control Cycle 控制周期Control Gate 控制关口控制关卡参见Management Control Point.Control Loop 控制回路Control Point 控制点Control Requirements 控制必要条件要求Control System 控制系统Control Theory 控制论Controllable Risks 可控风险Controlling 控制参看Project ControlControlling Relationship 控制关系Coordinated Matrix 协调型的矩阵Coordination 协调Coordinator 协调员Corporate 公司Corporate Administration and Finance 公司行政和财务Corporate Budget. 公司预算Corporate Business Life Cycle 公司商务生命周期Corporate Constraints 公司限制因素Corporate Data Bank 公司数据库Corporate Management 公司管理Corporate Memory 公司记忆库Corporate Philosophy 公司价值体系, 公司哲学Corporate Planning 公司计划编制Corporate Project Management 公司项目管理Corporate Project Strategy 公司项目战略Corporate Quality Standards 公司质量标准Corporate Resources 公司资源Corporate Responsibility Matrix 公司责任矩阵Corporate Standards 公司标准Corporate Supervision 公司监管Corporation 公司Correction 纠正Corrective Action 纠正措施Correlation 相关性Cost 成本参见Project Cost.Cost Account 成本帐目Cost Account Breakdown 成本帐目分解Cost Account Manager ("CAM") 成本帐目经理Cost Account Plan ("CAP") 成本帐目计划Cost Accumulation Methods 成本累加方法Cost Analysis 成本分析Cost Applications 成本应用Cost Avoidance 成本规避Cost Baseline 成本基线Cost Benefit 成本效益Cost Benefit Analysis 成本效益分析Cost Breakdown Structure 成本分解结构Cost Budgeting 成本预算Cost Ceiling 封顶成本成本上限Cost Ceiling Bracket 成本上限范围Cost Center 成本中心Cost Check 成本检查Cost Classes 成本类别Cost Code 成本代码Cost Codes 成本代码Cost Control 成本控制Cost Control Point 成本控制点Cost Control System 成本控制系统Cost Curve 成本曲线Cost Distribution 成本分摊Cost Effective 成本效率成本有效的Cost Element 成本元素Cost Engineering 成本工程Cost Envelope 成本区域Cost Estimate 成本估算Cost Estimate Classification System 成本估算分类系统Cost Estimating 成本估算Cost Estimating Relationship 成本估算关系Cost Forecast 成本预测Cost Forecasting 成本预测Cost Growth 成本增长Cost Incurred 已发生成本Cost Index 成本指数Cost Indices 成本指数表Cost Input 成本投入Cost Management 成本管理Cost Model 成本模型Cost of Money 资金成本Cost of Quality 质量成本Cost Overrun 成本超支Cost Performance Baseline 成本绩效基线请参见"Cost Baseline".Cost Performance Index ("CPI") 成本绩效指数Cost Performance Indicator ("CPI") 成本绩效指数Cost Performance Measurement Baseline 成本绩效度量基线Cost Performance Ratio ("CPR") 成本绩效比率参见Cost Performance IndicatorCost Performance Report ("CPR") 成本绩效报告Cost Plan 成本计划Cost Plus 成本补偿Cost Plus Fixed Fee Contract ("CPFF") 成本加固定费用合同Cost Plus Incentive Fee Contract ("CPIFC") 成本加奖励费用合同Cost Plus Percentage of Cost Contract ("CPPC") 成本加成本百分比合同Cost Reimbursable Contract 成本补偿合同费用可偿还合同Cost Reimbursement 成本补偿Cost Reimbursement Type Contracts 成本补偿型合同Cost Reviews 成本评审Cost Savings 成本节约Cost Sharing Contract 成本共享合同Cost Status 成本状态Cost to Complete 竣工尚需成本Cost to Complete Forecast 竣工所需成本预测Cost Types 成本类型Cost V ariance ("CV") 成本偏差Cost/Schedule Status Report ("C/SSR") 成本/进度状态报告Cost-Benefit Analysis 成本效益分析Costed Work Breakdown Structure 带成本信息的工作分解结构Cost-Effectiveness 成本效果分析法Costing 成本核算Costing Systems 成本核算系统Cost-Time Resource Sheet ("CTR") 成本时间资源表Counseling 指导Countermeasures 对策CPFFC参见"Cost Plus Fixed Fee Contract"CPI参见"Cost Performance Index".参见"Cost Performance Indicator".CPIF 成本加奖励费用合同参见"Cost Plus Incentive Fee Contract" CPIFC参见"Cost Plus Incentive Fee Contract" CPM参见"Critical Path Method"CPN参见"Critical Path Network"CPPC参见"Cost Plus Percentage of Cost Contract" CPR参见"Cost Performance Ratio"参见Cost Performance Report"CPU参见"Central Processing Unit"CR参见"Change Request"Craft 技艺Crash Costs 赶工成本Crash Duration 赶工工期Crashing 赶工Creativity 创造力Credit 赊欠信誉Credited Resource 已授予的资源Crisis 危机Criteria 标准指标Criterion 标准指标Critical 关键的Critical Activity 关键活动Critical Chain 关键链Critical Defect 关键性缺陷Critical Defective 有关键缺陷的产品Critical Design Review 关键设计评审Critical Event 关键事件Critical Factors 关键因素Critical Path 关键路径Critical Path Analysis 关键路径分析Critical Path Method ("CPM") 关键路径法Critical Path Network ("CPN") 关键路径网络图Critical Performance Indicator 关键绩效指标Critical Ratio 临界比关键比率Critical Sequence 关键工序Critical Sequence Analysis 关键工序分析Critical Subcontractor 关键分包商Critical Success Factors ("CSF") 关键的成功因素Critical Task 关键任务Critical Work Item 关键工作项Criticality Index 关键指数Cross Organizational 交叉型组织跨组织的Cross References 交叉参照Cross-Stage Plan 交叉阶段计划CSCI参见"Computer Software Configuration Item".CSF参见"Critical Success Factors"CTC参见"Contract Target Cost"CTP参见"Contract Target Price"CTR参见"Cost-Time Resource Sheet"Culture 文化Culture, organizational 文化组织文化Cumulative Cost-to-Date 到目前为止的累计成本参见Total Expenditure to Date"Cumulative S Curve 累计S 曲线参见" S Curve"Currency Conversion 货币兑换Current Budget 当前预算Current Date Line 当前日期线Current Finish Date 当前完成日期Current FY Budget Allocation 当前财政年的预算分配Current Start Date 当前开始日期Current Status 当前状态Current Y ear 当年Custom Duty and Tax 海关关税Customer 客户Customer Acceptance Criteria 客户验收标准Customer Furnished Equipment 客户提供的设备Customer Perspective 客户观点Customer/Client Personnel 客户方的职员Cutoff Date 移交日期Cutover 移交CV参见Cost V ariance"CWBS参见"Contract Work Breakdown Structure" Cybernetics 控制论Cycle 周期Cycle Time 周期Damages 损害赔偿金Dangle 悬空活动Data 数据Data Application 数据应用Data Bank参见"Corporate Memory"Data Collection 数据收集Data Date ("DD") 数据日期Data Entry Clerk 数据录入员Data Item Description ("DID") 工作项描述Data Processing 数据处理Data Refinements 数据改进Data Type 数据类型Data Structure Organization 数据结构组织Database 数据库Database Administrator ("DBA") 数据库管理员Database Management System ("DBMS") 数据库管理系统Date of Acceptance 验收日期Day Work Account 日常工作帐户DBA参见"Database Administrator"DBM见"Dynamic Baseline Model"DBMS参见"Database Management System"DCE参见"Distributed Computing Environment"DCF参见"Discounted Cash Flow"DD参见"Data Date"Deactivation Plan 惰性化计划Deactivation Procedures 惰性化流程Debriefing 投标反馈听取情况汇报情况Decentralized 分散的Decision 决策Decision Documentation 决策文档Decision Event 决策事件Decision Making 制定决策Decision Making Process 决策过程Decision Support System 决策支持系统Decision Theory 决策论Decision Tree 决策树Decision Trees 决策树组Decomposing 分解Decomposition 分解Default 违约Default Values 默认值Defect 缺陷Defective 缺陷产品Defects-Per-Hundred-Units 每百个单元有缺陷的数量Deficiency 缺陷Deficiency List 缺陷清单Definition 定义Definition Phase 定义阶段Definitive 确定性的Definitive Estimate 确定性估算参见"Estimate"Deflection 风险转移Degradation 降级Delay 延期Delay, compensable 补偿性延期Delaying Resource 资源延期Delegating 授权Delegation 授权Deliberate Decision Event 预先准备的决策事件Deliverable 可交付成果,可交付物参见"Product".Deliverable Breakdown Structure 可交付物分解结构参见"Work Breakdown Structure"Deliverable Deadline 可交付物的终止期限Deliverables 可交付成果可交付物Deliverables Management 交付物管理Delivery 交付Delphi Technique 德尔菲法Demonstrate 演示证明Demonstrated 已证明的Demonstrated Past Experience 已证明的过去经验Demonstration 演示Demonstration Review 演示评审Department 部门Departmental Budget 部门预算Dependability 可靠性Dependencies 依赖关系Dependency 活动之间的依赖关系参见Logical Relationship"Dependency Arrow 关系箭线Dependency Diagram 网络图前导网络图Dependency Links 依赖关系Dependency Management 依赖关系管理Deployment 部署Deployment Lessons Learned Document 部署的经验教训文档Deployment Plan 部署计划Deployment Procedures 部署流程Deployment Readiness Review 部署准备评审Deployment View 部署视图Depreciation 折旧Descriptive 描述性的Design 设计Design & Development Phase 设计和开发阶段Design Alternatives 设计备选方案Design Appraisal 设计评估Design Authority 设计权威Design Baseline 基准设计Design Bid Build 设计阶段投标的建立Design Brief 设计大纲Design Build 设计的建立包括设计和构造Design Concept 设计概念Design Contingency 设计应急费用Design Contract 设计合同Design Control 设计控制Design Development 设计开发Design Management 设计管理Design Management Plan 设计管理计划Design Model 设计模型Design of Experiment 试验设计Design Package 设计包Design Review 设计评审Design Subsystem 设计子系统Design Time 设计时间Design to Budget 按预算设计Design to Cost 按成本设计Design-to Specifications 按规范设计。
项目管理术语中英文对照
项目管理术语中英文对照●MANAGEMENT OF TIME ANDCOST 时间与成本管理●Introduction and Theory 简介与理论●Planning and Scheduling 制定计划和进度●Cost Control and Value Analysis 成本控制与价值分析●Variability and Risk Management 变化因素与风险管理●Introduction and Theory 内容简介与理论●objectives 目标Management theoryevolution. 管理理论及其发展●Project Management definitions. 项目管理的定义●Stakeholders;client and project team. 资金保管者;代理人和项目小组●Financial management in projects. 项目中的财务管理●Network Analysis 网络分析●Resource Management 资源管理●Resourcing project 项目的资源●Supply chain and projects Logistics. 供应链和后勤工作●Resource allocation and smoothing 资源的调配Investment appraisal 投资评估●Budgeting control 成本控制●Cash flow forecasting 现金流量预测●Earned Value analysis 增值分析●Management accounts 管理记录●Risk Management 风险管理●Risk analysis 风险分析●Time and cost 时间和成本●Contingency management 意外事件管理●Perception and attitudes 观察和态度●Experience 工作经历Methodology 方法论organisation 组织学Sessions 研讨●The fundamental principles of projectmanagement 项目管理基础理论●Project Management definitions 项目管理定义Forecasting 预测Estimating 评估Programming 规划Planning 制定计划Control 控制●Contracto合同MANAGEMENT OF TIMEAND COST 时间与成本管理●Introduction and Theory 内容简介与理论●Planning and Scheduling 制定计划和进度●Resource Management and FinancialManagement 资源和财务管理●Cost Control and Value Analysis 成本控制与价值分析●Introduction to the course;objectives. 课程简介及目标●Management theory;evolution. 管理理论及其发展●Project Management;definitions. 项目管理的定义●Industrial scheduling 工业进度●Resource Management and FinancialManagement 资源管理与财务管理●Supply chain and projects Logistics.供应链和后勤工作●Resource allocation and smoothing 资源的调配●Investment appraisal 投资评估●Budgeting control 成本控制●Cash flow forecasting 现金流预测●Earned Value analysis 已增价值分析●Management accounts 管理记录Variability and Risk Management 变量和风险分析Variability in resources 资源中的变量●lntroduction of the tutor 讲师介绍●Management theory 管理理论Evolutionof management thinking in the UK英国项目管理发展●The basic principles for managing aprocess based organization;Fayol. 管理组织中进程基本原理;Fayol. Introduction ofproject based management 项目管理简介●Stakeholders in project management 项目管理中的资金持有者●Sponsor 赞助人Champion 竞争者Client代理人Customer 客户Contractor 合同Sub-contractors 子合同Suppliers 供货商●Financial management; trading andbalance sheet 财务管理;贸易平衡表。
成本会计 英文术语知识讲解
成本会计英文术语成本会计中英文术语非正常毁损Abnormal spoilage生产成本法Absorption costing账户分析法Account analysis method 会计回报率Accounting rate of return 权责发生制下会计回报率Accrual accounting rate of return作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing作业管理Activity-based management 实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs拟构成本Artificial costs注意力导向Attention directing自治Autonomy平均成本Average cost平均等候时间Average waiting time 反冲成本法Backflush costing 平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs 副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget因果图Cause-and-effect diagram财务管理认证Certified in financial management仅供学习与交流,如有侵权请联系网站删除谢谢2注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination 共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs合成单位Composite unit商讨会法Conference method遵循质量Conformance quality常数Constant固定毛利率NRV法Constant gross-margin percentage NRV method约束条件Constraint滚动预算Continuous budget, rolling budget贡献收益表Contribution income statement边际贡献Contribution margin单位边际贡献Contribution margin per unit边际贡献率Contribution margin percentage边际贡献比例Contribution margin ratio 控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base成本归集Cost assignment成本-收益权衡Cost-benefit approach 成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership仅供学习与交流,如有侵权请联系网站删除谢谢3成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs 本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy 客户生命周期成本Customer life-cycle costs客户盈利分析Customer-profitability analysis客户回应时间Customer-response time 客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table 经营杠杆水平Degree of operating leverage分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance, Production-volume variance 因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs直接材料存货Direct material inventory直接材料混合差异Direct material mix variance仅供学习与交流,如有侵权请联系网站删除谢谢4直接材料产量差异Direct material yield variance直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ)经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance努力Effort 技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs 工厂间接费用Factory overhead costs有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models产成品存货Finished goods inventory先进先出分步法First-in, first-out (FIFO) process-costing method固定成本Fixed cost固定间接费用弹性预算差异Fixed overhead flexible-budget variance固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget仅供学习与交流,如有侵权请联系网站删除谢谢5弹性预算差异Flexible-budget variance 产品全部成本Full costs of the product 目标一致性Goal congruence毛利率Gross margin percentage增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool 基本报酬率Hurdle rate混合成本核算系统Hybrid costing system空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incremental revenue-allocation method增量单位时间学习模型Incremental unit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate 间接制造成本Indirect manufacturing costs工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems截距项Intercept中间产品Intermediate product内部失败成本Internal failure costs内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs存货管理Inventory management投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet分批法Job-costing system仅供学习与交流,如有侵权请联系网站删除谢谢6联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting生命周期成本法Life-cycle costing业务管理Line management线形成本函数Linear cost function线性规划Linear programming主产品Main product自产/外购决策Make-or-buy decisions 管理会计Management accounting例外管理Management by exception 管理控制系统Management control system制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time 分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied制造类企业Manufacturing-sector companies安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance 市场规模差异Market-size variance全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector companies混合成本Mixed cost, semivariable cost 道德风险Moral hazard动机Motivation多重共线性Multicollinearity多变量回归Multiple regression净利润Net income净现值法Net present value (NPV) method仅供学习与交流,如有侵权请联系网站删除谢谢7净可实现值法Net realizable value (NPV) method名义回报率Nominal rate of return非线性成本函数Nonlinear cost function非价值增加成本Nonvalue-added cost 正常生产能力利用Normal capacity utilization正常成本法Normal costing正常毁损Normal spoilage目标函数Objective function准时表现On-time performance一次性特殊订单One-time-only special order经营预算Operating budget营业部门Operating department营业利润Operating income经营杠杆Operating leverage经营Operation经营成本核算系统Operation-costing system机会成本Opportunity cost资本机会成本Opportunity cost of capital采购订单成本Ordering costs 组织架构Organization structure结果Outcomes产出单位成本Output unit-level costs外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班奖金Overtime premium帕累托图Pareto Diagram局部生产力Partial productivity回收期法Payback method最大负荷定价Peak-load pricing完全竞争市场Perfectly competitive market期间成本Period costs实物计量法Physical measure method计划Planning现实的生产能力Practical capacity掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination仅供学习与交流,如有侵权请联系网站删除谢谢8价格恢复构成Price-recovery component主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system产品Product产品成本Product cost产品成本互补Product-cost cross-subsidization产品差异化Product differentiation产品生命周期Product life cycle产品组合决策Product mix decisions 成本高计的产品Product overcosting 产品支持成本Product-sustaining costs 成本少计的产品Product undercosting 生产Production生产部门Production department生产量水平Production-denominator level生产力Productivity 生产力构成Productivity component 利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time采购成本Purchasing costsPV图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method业务流程再造Reengineering精练化成本系统Refined costing system回归分析Regression analysis相关成本Relevant costs相关范围Relevant range相关收入Relevant revenues再订购点Reorder point要求的回报率Required rate of return 研发Research and development剩余收益Residual income仅供学习与交流,如有侵权请联系网站删除谢谢9剩余项Residual term责任会计Responsibility accounting 责任中心Responsibility center投资报酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入动因Revenue driver收入对象Revenue object收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance 分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance 业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance 敏感性分析Sensitivity analysis可分离成本Separable costs 阶梯法Sequential allocation method, step-down allocation method, step-down method顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies 服务支持成本Service-sustaining costs 单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method 斜率系数Slope coefficient原始凭证Source document设定分析Specification analysis分离点Splitoff point毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alone cost-allocation method单一个体收入分配法Stand-alone revenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing仅供学习与交流,如有侵权请联系网站删除谢谢10估计系数标准差Standard error of the estimation coefficient标准投入Standard input标准价格Standard price静态预算Static budget静态预算差异Static budget variance阶梯式成本函数Step cost function脱销成本Stockout costs战略成本管理Strategic cost management战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity约束理论Theory of constraints物料贡献Throughput contribution时间动因Time driver 货币时间价值Time value of money全要素生产力Total factor productivity (TFP)全部间接费用差异Total-overhead variance转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-averageprocess-costing method在产品存货Work-in-process inventory 在产品Work-in-process。
管理学专业术语(中英文对照)
1.管理与组织导论管理者:(manager)基层管理者:(first-line managers)中层管理者:(middle managers)高层管理者:(top managers)管理:(management)效率:(efficiency)效果:(effectiveness)计划:(planning)组织:(organizing)领导:(leading)控制:(controlling)管理角色:(management roles)人际关系角色:(interpersonal roles)信息传递角色:(informational roles)决策制定角色:(descisional roles)技术技能:(technical skills)人际技能:(human skills)概念技能:(conceptual skills)管理的普遍性:(universality of management)2.管理的历史劳动分工:(division of labor)工作专业化:(job specialization)工业革命:(industrific revolution)科学管理:(scientific management)一般行政管理理论:(general administrative theory) 管理原则:(principles of management)官僚行政组织:(bureaucracy)定量方法:(quantitative approach)组织行为:(organizational behavior)霍桑研究系统:(Hawthorne studies systems)封闭系统:(closed systems)开放系统:(open systems)权变理论:(contingency approach)劳动力多元化:(workforce diversity)电子企业:(e-business)电子商务:(e-commerce)内部网:(intranet)学习型组织:(learning organization)知识管理:(knowledge management)质量管理:(quality management)3.组织文化与环境管理万能论:(omnipotent view of management) 管理象征论:(symbolil view of management) 组织文化:(organization culture)强文化:(strong cultures)社会化:(socialization)工作场所精神境界:(workplace spirituality)外部环境:(external environment)具体环境:(specific environment)一般环境:(general environment)环境的不确定性:(environment uncertainty)环境的复杂性:(environment complexity)利益相关群体:(stakholders)4.全球环境中的管理狭隘主义:(parochialism)民族中心论:(ethnocentric attitude)多国中心论:(polycentric attitude)全球中心论:(geocentric attitude)跨国公司:(multinational corporation)多国公司:(multidomestic corporation)全球公司:(global company)跨国或无边界组织:(transnational or boredrless organization) 初始全球化组织:(born globals)全球外购:(global sourcing)出口:(exporting)进口:(importing)许可证经营:(licensing)许可经营:(franchising)战略同盟:(strategic alliance)合资企业:(joint venture)外国子公司:(foreign subsidiary)市场经济:(market economy)计划经济:(command economy)民族文化:(national culture)5.社会责任与管理道德古典观点:(classical view)社会经济学观点:(socioeconomic view)社会义务:(social obligation)社会响应:(social responsiveness)社会责任:(social responsinility)社会屏障筛选:(social screening)管理的绿色化:(gerrning of management)以价值观为基础的管理:(values-based management) 道德:(ethics)自我强度控制点:(ego strength locus of control)道德准则:(code of ethics)社会企业家:(social entrepreneur)社会影响管理:(social impact management)6.制定决策决策:(decisions)决策制定过程:(decision-making process)决策标准问题:(decision criteria problem)理性的:(rational)有限理性:(bounded rationality)满意的承诺升级:(satisfied escalation of commitment) 直觉决策:(intuitive decision making)结构良好问题:(structured problems)程序化决策:(programmed decision)程序:(procedure)规则:(rule)政策:(policy)结构不良问题:(unstructured problems)非程序化决策:(nonprogrammed decisions) 确定性:(certainty)风险性:(risk)命令型风格:(directive style)分析型风格:(analytic style)概念型风格:(conceptual style)行为型风格:(behavioral style)启发法:(heuristics)7.计划的基础陈述目标:(stated goals)真实目标:(real goals)战略计划:(strategic plans)运营计划:(operational plans)长期计划:(long-term plans)短期计划:(short-term plans)具体计划:(specific plans)方向性计划:(directional plans)一次性计划:(single-used plans)持续性计划:(standing plans)传统目标:(traditional goal setting)手段-目标链:(means-ends chain)目标管理:(management by objectives)使命:(mission)承诺概念:(commitment concept)正式计划部门:(formal planning department) 8.战略管理战略管理:(strategic management)组织战略商业模式:(strategies business model ) 战略管理过程:(strategic management process) 机会:(opportunities)威胁:(threats)资源:(resources)能力:(capabilities)核心竞争力:(core competencies)SWOT分析法:(SWOT analysis)公司层战略:(corporate strategy)增长战略:(growth strategy)相关多元化:(related diversification)非相关多元化:(unrelated diversification)稳定性战略:(stability strategy)更新战略:(renewal strategies)紧缩战略:(retrenchment strategy)扭转战略:(turnaround strategy)BCG矩阵:(BCG matrix)业务层战略:(business strategy)战略业务单元:(strategic business units) 竞争优势:(competitive advantage)成本领先战略:(cost leadership strategy) 遵循差异化战略:(differentiation strategy) 聚焦战略:(focus strategy)徘徊其间:(stuck in the middle)战略灵活性:(strategic flexibility)市场先入者:(first mover)9.计划的工具技术环境扫描:(environment scanning)竞争对手情报:(competitor intelligence) 预测:(forecasts)定量预测:(quantitative forecasting)定性预测:(qualitative forecasting)标杆比较:(benchmarking)资源:(resources)预算:(budget)甘特图:(Gantt chart)负荷图:(load chart)事件:(events)计划评审技术:(the program evaluation and review technique) 活动:(activities)松弛时间:(slack time)关键路径:(critical path)盈亏平衡分析:(breakeven analysis)线性规划:(linear programming)项目管理:(project management)脚本:(scenario)10.组织结构与设计组织结构设计:(organazational structure design)工作专门化:(work specialization)职能部门化:(functional departmentalization)产品部门化:(product departmentalization)地区部门化:(geographical departmentalization)过程部门化:(process departmentalization)顾客部门化:(customer departmentalization)跨职能团队:(cross-functional teams)指挥链:(chain of command)职权:(authority)职责:(responsibility)统一指挥:(unity of command)管理跨度:(span of control)集权化:(centralization)分权化:(decentralization)员工授权:(employee empowerment)正规化:(formalization)机械式组织:(mechanistic organization) 有机式组织:(organic organization)单件生产:(unit production)大批量生产:(mass production)连续生产:(process production)简单结构:(simple structure)职能型结构:(flanctional structure)事业部型结构:(divisional structure)团队结构:(team structure)矩阵型结构:(matrix structure)项目型结构:(project structure)无边界组织:(boundaryless organization) 虚拟组织:(virtual organization)学习型组织:(learning organization)组织结构图:(organizational charts)11.沟通与信息技术沟通:(communication)人际沟通:(interpersonal communication) 组织沟通:(organizational communication) 信息:(message)编码:(encoding)解码:(decoding)沟通过程:(communication process)噪声:(noise)非语言沟通:(nonverbal communication) 体态语言:(body language)语调:(verbal intonation)过滤:(filtering)信息超载:(information overload)积极倾听:(active listening)正式沟通:(formal communication)非正式沟通:(informal communication) 下行沟通:(upward communication)横向沟通:(lateral communication)斜向沟通:(diagonal communication)沟通网络:( communication networks)小道消息:(grape-vine)电子邮件:()即时消息:(instant messaging)音频邮件:(voic)电子数据交换:(electrinic data interchange)电话会议:(teleconferencing)可视会议:(videoconferencing)网络会议:(webconferencing)内部互联网:(intranet)外部互联网:(Extranet)实践社区:(communities practive)12.人力资源管理高绩效工作实务:(high-performance work practices)人力资源管理过程:(human resource management process) 工会(labor union)反优先雇佣行动计划:(affirmative action)人力资源规划:(human resource planning)职务分析:(job analysis)职务说明书:(job description)职务规范:(job specification)招聘:(recruitment)解聘:(decriuitment)甄选:(selection)效度:(validity)信度:(reliability)工作抽样:(work samping)评估中心:(assessment centers)真实工作预览:(relistic job preview)上岗培训:(orientation)绩效管理系统:(performance management system)书面描述法:(written essay)关键事件法:(critical incidents)评分表法:(graphic rating scales)行为定位评分法:(behaviorally anchored rating scales) 多人比较法:(multiperson comparisons)360度反馈法:(360-degree feedback)基于技能薪酬:(skill-based pay)浮动工资:(variable pay)精简机构:(downsizing)性骚扰:(sexual harassment)基于家庭的福利:(family-friendly benefits)13.变革与创新管理组织变革:(organizational change)变革推动者:(change agent)组织发展:(organizational development)压力:(stress)14.行为的基础行为:(behavior)组织行为学:(organizational behavior)员工生产率:(employee productivity)离职率:(turnover)组织公民行为:(organizational citizen behavior)工作满意度:(job satisfaction)工作场所不当行为态度:(workplace misbehavior attitudes) 认知行为:(cognitive component)情感成分:(affective component)行为成分:(behavior component)组织承诺:(organizational commitment)组织支持感:(perceived organizational support)认知失调:(cognitive dissonance)态度调查:(attitude surveys)人格:(personality)马基雅维里主义:(machiavellianism)自尊:(self-esteem)自我控制:(self-monitoring)印象管理:(impression management)情绪:(emotion)情绪智力:(emotional Intelligence)知觉:(perception)归因理论:(attribution theory)基本归因错误:(fundamental attribution error) 自我服务偏见:(self-serving bias)假设相似性:(assumed similarity)刻板印象:(stereotyping)晕轮效应:(halo effect)操作性条件反射:(operant conditioning)社会学习理论:(social learning theory)行为塑造:(shaping behavior)15.理解群体与团队群体:(group)形成阶段:(forming)震荡阶段:(storming)规范阶段:(norming)执行阶段:(performing)解体阶段:(adjourning)群体思维:(groupthink)地位:(status)社会惰化:(social loafing)群体内聚力:(group cohesiveness)冲突:(conflict)冲突的传统观点:(traditional view of conflict)冲突的人际关系观点:(human relations view of conflict) 冲突的交互作用观点:(interactionist view of conflict) 积极冲突:(functional conflict)消极冲突:(disfunctional conflict)任务冲突:(task conflict)关系冲突:(relationship conflict)过程冲突:(process conflict)工作团队:(workteams)自我管理团队:(self-managed work teams)跨职能团队:(cross-functional team)虚拟团队:(virtual team)社会网络构造:(social network structure)16.激励员工动机:(motivation)需要层次理论:(hierarchy of needs theory) 双因素理论:(two-factor theory)保健因素:(hygiene factors)激励因素:(motivators)三种需要理论:(three-needs theory)成就需要:(need for achievement)权力需要:(need for power)归属需要:(need for affiliation)目标设置理论:(goal-setting theory)自我效能感:(self-efficacy)强化理论:(reinforcement theory)强化物:(reinforcer)工作设计:(job design)工作扩大化:(job enlargement)工作丰富化:(job enrichment)工作深度:(job depth)工作特征模型:(job characteristics model) 公平理论:(equity theory)参照对象:(referents)分配公平:(distributive justice)程序公平:(procedural justice)期望理论:(expectancy theory)压缩工作周:(compressed workweek)弹性工作制:(flexible work hours)弹性时间制:(flextime)工作分担:(job sharing)远程办公:(telecommuting)账目公开管理:(open-book management)员工认可方案:(employee recognition programs) 绩效工资方案:(pay-for-performance program) 股票期权:(stock options)17.领导领导者:(leader)领导:(leadership)行为理论:(behavioral theories)独裁型风格:(authoeratic style)民主型风格:(democratic style)放任型风格:(laissez-faire style)定规维度:(initiating strueture)关怀维度:(consideration)高-高型领导者:(high-high leader)管理方格:(managerial grid)权变模型:(contingency model)最难共事着问卷:(least-preferred co-worker questionnaire) 情境领导理论:(situational leadership theory)成熟度:(readiness)领导者参与模型:(leader participation model)路径-目标理论:(path-goal theory)交易型领导者:(transactional leaders)变革型领导者:(transformational leaders)领袖魅力型领导者:(charismatic leader)愿景规划型领导:(visionary leadership)法定权利:(legitimate power)强制权利:(coercive power)奖赏权力:(reward power)专家权利:(expert power)参照权利:(referent power)信誉:(credibility)信任:(trust)授权:(empowerment)18.控制的基础控制:(controlling)市场控制:(market control)官僚控制:(bureaucratic control)小集团控制:(clan control)控制过程:(control process)偏差范围:(range of variation)直接纠正行动:(immediate corrective)彻底纠正行动:(basic correvtive action)绩效:(performance)组织绩效:(organizational performance)生产率:(productivity)组织有效性:(organizational effectiveness)前馈控制:(feedforward control)同期控制:(concurrent control)走动管理:(management by walking around)反馈控制:(feedback control)经济附加值:(economic value added)市场附加值:(market valueadded)平衡计分卡:(balanced scorecard)管理信息系统:(management information system)- - -标杆比较:(benchmarking)员工偷窃:(employee theft)服务利润链:(service profit chain)公司治理:(corporate governance)19.运营与价值链管理运营管理:(operations management)制造型组织:(manufacturing organizations)服务型组织:(service organizations)价值链:(value chain)价值链管理:(value chain management)组织过程:(organizational processes)知识产权:(intellectual processes)质量:(quality)批量定制:(mass customization)- - 总结资料。
成本管理英文术语缩写ABCactivity-basedcostingsystem...
成本管理英文術語縮寫(2-6)ABC(activity-based costing system)作業基礎成本制度Allo.%(Allowance percentage)資源攤派比例A VHR(available hours)可用小時CE(estimated cost)估計成本CIP(clean item performance)交貨績效CT (Cycle Time)週期時間CT(target cost)目標成本DMAIC(define, measure, analysis, improvement and control)六標準差改善模式ETC(Electronic Toll Collection)電子收費系統FSP(factory standard price)標準生產成本G.T. (gross time)總時間K NTD(kilo new Taiwan dollars)千元KPI(key performance indicator)關鍵績效指標KSF(key success factor)關鍵成功因子KSF(key survival factor)關鍵存活因子L.T. (loading time)負荷時間M% (maintenance percentage)停機率MAF(man allowance factor)人力寬放因子Man req #(man requirement)人員需求量MC A VHR(machine available hours)機器可用小時MC req #(machine requirement)機器設備需求量MC(machine)機器MC/MAN(機器數/作業人數)人機比Min(Minute)分MRF(material reject factor)材料不良率N.P.N.L.(no profit/ no loss)NAF(Normal allowance factor)組織效率NO effcy(net operation efficiency)淨稼動效率NST(non scheduled time)非預期停機時間O.E.(organization efficiency)組織效率O.T.(operation time)稼動時間OID(operation instruction document)作業指導書pcs(pieces)件PDCA(plan, do, check, action)戴明管理循環ppm(parts per million)百萬分比PRF(process reject factor)製程不良率QC(quality control)品質控制R% (repair percentage)非預期停機率R+M% (repair and maintenance percentage)故障率REJF(reject factor)不良率ROA(return of asset)資產報酬率SDCA(Standard, do, check, action)日常管理循環SRF(scrape recovery factor)製程不良率ST(scheduled time)預期停機時間ST(stop time)停止時間SWOT(strength, Weakness, opportunity, threats)策略分析工具TC(technical cost)技術成本TD(technical data)技術資料TE(technical efficiency)技術效率TEF(technical efficiency factor)技術效率因子TLC(technology life cycle)技術生命週期UPH(unit per hour)機器生產速度V.A.O.T.(value added operation time)有附加價值之稼動時間V A UPH(value added unit per hour)附加價值時間V A(value analysis)價值分析V A/ VE(value analysis/ value engineering)價值分析工程VE(value engineering)價值工程VRP(variety reduction program)成本減半活動WIP(work-in-process)在製品Yr(year)年ETPT(process time)FTREFAV/C Rt()。
软考十大管理英文
3.制定预算(Determine Budget) The process of aggregating the estimated costs of individual activities or work packages to establish an authorized cost baseline.
6.控制进度(Control Schedule) The process of monitoring the status of project activities to update project progress and manage changes to the schedule baseline to achieve the plan.
4.建设团队(Develop Project Team) The process of improving competencies, team member interaction, and overall team environment to enhance project performance.
2.管理质量(management quality) The process of applying an organization's quality policy to projects and transforming quality management plans into executable quality activities.
成本管理中英文文献对照及成本控制参考文献
成本管理中英文文献对照及成本控制参考文献参考文献1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社,2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社,2005〃3 Edward Blocher,Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies,Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社,2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社,2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社,〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社,〃8 Catherine Stenzel,Joe of Cost Management M〃The Financial Aspects of Corporate Governance Gee London..2003〃 9 David W〃Manager’s Guide to Cost Cutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies,Inc,2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997.11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004.13 吕长江,王克敏,韩汇博,赵岩〃财务管理学M〃天津〆南开大学出版社〃2004.14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋,马士华〃生产与运作管理M〃北京〆高等教育出版社〃16 伍爱〃质量管理学M〃广州〆暨南大学出版社〃. 1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善,成本管理成为现代企业非常关注的问题。
职场英语之各个职位英文翻译
职场英语之各个职位英文翻译这是一篇由网络搜集整理的关于职场英语之各个职位英文翻译的文档,希望对你能有帮助。
1公司管理层各种职位首席执行官Chief Executive Officer (CEO)首席运营官Chief Operated Officer (COO)首席财务官Chief Financial Officer (CFO)首席技术官Chief Technology Officer (CTO)首席信息官Chief Information Officer (CIO)行政副总裁Vice-President of Administration高级管理Senior Management总经理GM(General Manager)/President副总经理Deputy General Manager/VP (Vice-president)合伙人Partner2行政部门各种职位行政主管Administrative Director档案管理员File Clerk行政助理Executive Assistant办公室文员General Office Clerk行政秘书Executive Secretary接待员Receptionist办公室经理Office Manager信件中心管理员Mail Room Supervisor速记员Stenographer订单输入文员Order Entry Clerk话务员Telephone Operator票务代理Ticket Agent打字员Typist3销售部各种职位销售总监Sales Director销售经理Sales Manager区域销售经理Regional Sales Manager客户经理Sales Account Manager渠道/分销经理Channel/Distribution Manager渠道主管Channel Supervisor销售代表Sales Representative / Executive销售助理Sales Assistant商务经理Business Manager客户服务(非技术)经理Customer Service Manager 客户服务(非技术)主管Customer Service Supervisor 客户服务(非技术)专员Customer Service Executive 经销商Distributor4 技术部各种职位技术讲解员Technical Illustrator研究发展技术员Research and Development Technician 质量管理检查员Quality Control Inspector质量检测技术员QA Test Technician精密度检查员Precision Inspector技术支持专员Technical Support Specialist工程技术员Engineering Technician电子设备维修员Electronic Equipment Repairer电信业顾问Telecommunications Consultant技术指导讲师Technical Instructor测量员Surveyor草图设计员Drafter房屋验收员Building Inspector5生产部各种职位工厂经理/厂长Plant/Factory Manager总工程师Chief Engineer项目经理/主管Project Manager/Supervisor项目工程师Project Engineer营运经理Operations Manager生产经理Production Manager生产主管/督导Production Supervisor工程/设备经理Engineering/Facility Manager机械工程师Mechanical Engineer机电工程师Electrical & Mechanical Engineer维修工程师Maintenance Engineer质量经理QA Manager质量检验员/测试员QA Inspector认证工程师Certification Engineer安全/健康/环境经理/主管Safety/Health/Environment Manager/Supervisor机械制图员Drafting Specialist化验员Laboratory Technician技工Technician / Engineer Trainee电工Electrician6采购部各种职位物流经理Logistics Manager物流专员/助理Logistics Specialist/Assistant物料经理Materials Manager采购经理Purchasing Manager采购员Purchasing Specialist/Staff外贸/贸易经理/主管Trading Manager/Supervisor外贸/贸易专员/助理Trading Specialist/Assistant业务(跟单)经理Merchandiser Manager高级业务跟单Senior Merchandiser助理业务跟单Assistant Merchandiser仓库经理/主管Warehouse Manager报关员Customs Specialist单证员Documentation Specialist7财务部各种职位财务经理Finance Manager财务主管Finance Supervisor会计经理/会计主管Accounting Manager/Supervisor会计Accountant出纳员Cashier财务/会计助理Finance/Accounting Assistant财务分析经理/主管Financial Analysis Manager/Supervisor 财务分析员Financial Analyst成本经理/成本主管Cost Accounting Manager/Supervisor 成本管理员Cost Accounting Specialist审计经理/主管Audit Manager/Supervisor审计专员/助理Audit Executive/Assistant税务经理/税务主管Tax Manager/Supervisor税务专员Tax Executive证券经纪人Stock Broker投资顾问Investment Advisor投资经理Investment Manager融资经理/融资主管Treasury Manager/Supervisor 融资专员Treasury Specialist行长/副行长President/Vice-President风险控制Risk Management清算人员Settlement Officer外汇主管Foreign Exchange Supervisor高级客户经理Senior Relationship Manager银行柜台出纳Bank Teller统计员Statistician。
成本与管理会计英文版第十五版课后练习题含答案
Cost and Management Accounting English Version 15th Edition Exercise Questions with Answers Cost and management accounting is a crucial aspect of any business organization. It is a process that involves collecting, analyzing, and interpreting financial information to help companies make informed decisions. The 15th edition of Cost and Management Accounting focuses on the principles, techniques, and practices that are important inanalyzing costs in a manufacturing and service environment.In this article, we will provide a series of exercise questions with answers from the 15th edition of Cost and Management Accounting.Exercise Questions1.Expln the difference between actual and normal capacity.2.Describe the different types of cost behavior: fixed,variable, and semi-variable.3.What is cost-volume-profit analysis? How can this analysisbe used to make decisions?4.What are the different methods for allocating overhead costs?Which method is most appropriate in a particular situation?5.Expln the difference between job-order costing and processcosting.6.What is activity-based costing? How can it be used toimprove decision-making?7.Define cost of goods manufactured and cost of goods sold.8.What is the difference between job costing and processcosting?9.Expln the difference between direct materials, direct labor,and manufacturing overhead.10.How can a company use budgeting to plan, control, andevaluate performance?Answers1.Actual capacity refers to the maximum amount of goods orservices a company can produce in a given period, while normal capacity is the expected capacity level given typical business conditions.2.Fixed costs remn constant regardless of the level ofactivity, while variable costs change in proportion to changes in activity levels. Semi-variable costs have both fixed and variable cost components.3.Cost-volume-profit analysis is a tool used to understand howchanges in volume, price, and costs affect a company’s profits.It can be used to make decisions regarding pricing, product mix, and cost reduction strategies.4.The different methods for allocating overhead costs includedirect labor hours, direct labor cost, machine hours, andactivity-based costing. The most appropriate method depends on the nature of the costs and the activities being performed.5.Job-order costing is used for unique, customized products orservices, while process costing is used for mass-produced products or services that are identical.6.Activity-based costing is a costing method that identifiesall the activities that go into producing a product or service and assigns costs based on the activities. It can be used to improvedecision-making by providing more accurate cost information andidentifying areas where costs can be reduced.7.Cost of goods manufactured is the total cost of producinggoods, including direct materials, direct labor, and manufacturing overhead. Cost of goods sold is the cost of the goods that havebeen sold during a period.8.The mn difference between job costing and process costing isthe type of product being produced. Job costing is used for unique, customized products, while process costing is used for mass-produced products.9.Direct materials are the materials that go into a product,such as raw materials or components. Direct labor is the cost ofthe workers directly involved in producing the product.Manufacturing overhead includes all other costs that are necessary for producing a product, such as utilities, rent, and equipmentmntenance.10.Budgeting can be used to plan, control, and evaluateperformance. By setting targets and monitoring actual performanceagnst those targets, a company can identify areas where it needsto make changes to achieve its goals.In conclusion, cost and management accounting is a critical aspectof business decision-making. The 15th edition of Cost and Management Accounting provides a comprehensive overview of the principles, techniques, and practices that are essential for analyzing costs in amanufacturing and service environment. These exercise questions and answers can be used to reinforce your understanding and test your knowledge.。
常用管理英文缩写
常用管理英文缩写5S : 5S管理ABC : 作业制成本制度 (Activity-Based Costing)ABB : 实施作业制预算制度 (Activity-Based Budgeting)ABM : 作业制成本管理 (Activity-Base Management)APS : 先进规画与排程系统 (Advanced Planning and Scheduling) ASP : 应用程序服务供货商(Application Service Provider)ATP : 可承诺量 (Available To Promise)AVL : 认可的供货商清单(Approved Vendor List)BOM : 物料清单 (Bill Of Material)BPI : 企业流程改进(Business Process Improvement)BPR : 企业流程再造 (Business Process Reengineering)BSC : 平衡记分卡 (Balanced ScoreCard)BTF : 计划生产 (Build To Forecast)BTO : 订单生产 (Build To Order)CIM : 计算机集成制造(Computer Integrated Manufacturing)CPM : 要径法 (Critical Path Method)CPM : 每一百万个使用者会有几次抱怨(Complaint per Million) CRM : 客户关系管理 (Customer Relationship Management)CRP : 产能需求规划 (Capacity Requirements Planning)CTO : 客制化生产 (Configuration To Order)DBR : 限制驱导式排程法 (Drum-Buffer-Rope)DMT : 成熟度验证(Design Maturing Testing)DVT : 设计验证(Design Verification Testing)DRP : 运销资源计划 (Distribution Resource Planning)DSS : 决策支持系统 (Decision Support System)EC : 设计变更/工程变更 (Engineer Change)EC : 电子商务 (Electronic Commerce)ECRN : 原件规格更改通知(Engineer Change Request Notice)EDI : 电子数据交换 (Electronic Data Interchange)EI* : 主管决策系统 (**ecutive Information System)EMC : 电磁相容(Electric Magnetic Capability)EOQ : 基本经济订购量 (Economic Order Quantity)ERP : 企业资源规划 (Enterprise Resource Planning)FAE : 应用工程师(Field Application Engineer)FCST : 预估(Forecast)FMS : 弹性制造系统 (Flexible Manufacture System)FQC : 成品质量管理 (Finish or Final Quality Control)IPQC: 制程质量管理 (In-Process Quality Control)IQC : 进料质量管理 (Incoming Quality Control)ISO : 国际标准组织 (International Organization for Standardization) ISAR: 首批样品认可(Initial Sample Approval Request)JIT : 实时管理 (Just In Time)KM :知识管理 (Knowledge Management)L4L : 逐批订购法 (Lot-for-Lot)LP : 精益生产(Lean Production)LTC : 最小总成本法 (Least Total Cost)LUC : 最小单位成本 (Least Unit Cost)MBO : 管理层收购(Management Buy-out)MES : 制造执行系统 (Manufacturing Execution System)MO : 制令(Manufacture Order)MPS : 主生产排程 (Master Production Schedule)MRO : 请修(购)单(Maintenance Repair Operation)MRP : 物料需求规划 (Material Requirement Planning)MRPII : 制造资源计划 (Manufacturing Resource Planning)NFCF : 更改预估量的通知Notice for Changing ForecastOEM : 委托代工 (Original Equipment Manufacture)ODM : 委托设计与制造 (Original Design & Manufacture)OLAP : 在线分析处理 (On-Line Analytical Processing)OLTP : 在线交易处理 (On-Line Transaction Processing)OPT : 最佳生产技术 (Optimized Production Technology)OQC : 出货质量管理 (Out-going Quality Control)PDCA : 戴明环——PDCA管理循环 (Plan-Do-Check-Action)PDM : 产品数据管理系统 (Product Data Management)PERT : 计划评核术 (Program Evaluation and Review Technique) PO : 订单(Purchase Order)POH : 预估在手量 (Product on Hand)PR : 采购申请Purchase RequestQA : 品质保证(Quality Assurance)QC : 质量管理(Quality Control)QCC : 品管圈 (Quality Control Circle)QE : 品质工程(Quality Engineering)RCCP : 粗略产能规划 (Rough Cut Capacity Planning)RMA : 退货验收Returned Material ApprovalROP : 再订购点 (Re-Order Point)SCM : 供应链管理 (Supply Chain Management)SFC : 现场控制 (Shop Floor Control)SIS : 策略信息系统 (Strategic Information System)SO : 订单(Sales Order)SOR : 特殊订单需求(Special Order Request)SPC : 统计制程管制 (Statistic Process Control)TOC : 限制理论 (Theory of Constraints)TPM : 全面生产管理Total Production ManagementTQC : 全面质量管理 (Total Quality Control)TQM : 全面品质管理 (Total Quality Management)WIP : 在制品 (Work In Process)。
成本会计 英文术语
成本会计中英文术语非正常毁损Abnormal spoilage生产成本法Absorption costing账户分析法Account analysis method会计回报率Accounting rate of return权责发生制下会计回报率Accrual accounting rate of return作业Activity作业基础得预算管理Activity-based budgeting作业成本法Activity-based costing作业管理Activity-based management实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许得成本Allowable cost鉴定成本Appraisal costs拟构成本Artificial costs注意力导向Attention directing自治Autonomy平均成本Average cost平均等候时间Average waiting time反冲成本法Backflush costing平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget 因果图Cause-and-effect diagram财务管理认证Certified in financial management注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination共谋定价Collusive pricing共同成本mon cost完整往复成本plete reciprocated costs合成单位posite unit商讨会法Conference method遵循质量Conformance quality常数Constant固定毛利率NRV法Constant gross-margin percentage NRV method约束条件Constraint滚动预算Continuous budget, rolling budget 贡献收益表Contribution ine statement边际贡献Contribution margin单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution margin ratio控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base成本归集Cost assignment成本-收益权衡Cost-benefit approach成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy客户生命周期成本Customer life-cycle costs 客户盈利分析Customer-profitability analysis 客户回应时间Customer-response time客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table经营杠杆水平Degree of operating leverage 分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance,Production-volume variance因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象得直接成本Direct costs of a cost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs 直接材料存货Direct material inventory直接材料混合差异Direct material mix variance直接材料产量差异Direct material yield variance直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ)经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance 努力Effort技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs工厂间接费用Factory overhead costs有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models产成品存货Finished goods inventory先进先出分步法First-in, first-out (FIFO)process-costing method固定成本Fixed cost固定间接费用弹性预算差异Fixed overhead flexible-budget variance固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget弹性预算差异Flexible-budget variance产品全部成本Full costs of the product目标一致性Goal congruence毛利率Gross margin percentage增长构成Growth ponent高低法High-low method同质得成本库Homogenous cost pool基本报酬率Hurdle rate混合成本核算系统Hybrid costing system空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incrementalrevenue-allocation method增量单位时间学习模型Incrementalunit-time learning model自变量Independent variable成本对象得间接成本Indirect costs of a cost object间接成本分配率Indirect-cost rate间接制造成本Indirect manufacturing costs 工业工程法Industrial engineering method, Work-measurement method通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems 截距项Intercept中间产品Intermediate product内部失败成本Internal failure costs 内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs存货管理Inventory management投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet 分批法Job-costing system联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production, lean production即时制采购Just-in-time (JIT) purchasing改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting生命周期成本法Life-cycle costing业务管理Line management线形成本函数Linear cost function线性规划Linear programming主产品Main product自产/外购决策Make-or-buy decisions管理会计Management accounting例外管理Management by exception管理控制系统Management control system 制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time分配得制造费用Manufacturing overhead allocated, Manufacturing overhead applied制造类企业Manufacturing-sector panies安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance市场规模差异Market-size variance全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector panies混合成本Mixed cost, semivariable cost道德风险Moral hazard动机Motivation多重共线性Multicollinearity多变量回归Multiple regression净利润Net ine净现值法Net present value (NPV) method 净可实现值法Net realizable value (NPV) method名义回报率Nominal rate of return非线性成本函数Nonlinear cost function非价值增加成本Nonvalue-added cost正常生产能力利用Normal capacity utilization正常成本法Normal costing正常毁损Normal spoilage目标函数Objective function准时表现On-time performance一次性特殊订单One-time-only special order 经营预算Operating budget营业部门Operating department营业利润Operating ine经营杠杆Operating leverage经营Operation经营成本核算系统Operation-costing system 机会成本Opportunity cost资本机会成本Opportunity cost of capital采购订单成本Ordering costs组织架构Organization structure结果Outes产出单位成本Output unit-level costs外部采购Outsourcing分配过多得间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班奖金Overtime premium帕累托图Pareto Diagram局部生产力Partial productivity回收期法Payback method最大负荷定价Peak-load pricing完全竞争市场Perfectly petitive market期间成本Period costs实物计量法Physical measure method计划Planning 现实得生产能力Practical capacity掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination价格恢复构成Price-recovery ponent主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system 产品Product产品成本Product cost产品成本互补Product-costcross-subsidization产品差异化Product differentiation产品生命周期Product life cycle产品组合决策Product mix decisions成本高计得产品Product overcosting产品支持成本Product-sustaining costs成本少计得产品Product undercosting生产Production生产部门Production department生产量水平Production-denominator level 生产力Productivity生产力构成Productivity ponent利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time 采购成本Purchasing costsPV图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method业务流程再造Reengineering精练化成本系统Refined costing system回归分析Regression analysis相关成本Relevant costs相关范围Relevant range相关收入Relevant revenues再订购点Reorder point要求得回报率Required rate of return研发Research and development剩余收益Residual ine剩余项Residual term责任会计Responsibility accounting责任中心Responsibility center投资报酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入动因Revenue driver收入对象Revenue object收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance敏感性分析Sensitivity analysis可分离成本Separable costs阶梯法Sequential allocation method,step-down allocation method, step-down method顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector panies服务支持成本Service-sustaining costs单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method斜率系数Slope coefficient原始凭证Source document设定分析Specification analysis分离点Splitoff point 毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alonecost-allocation method单一个体收入分配法Stand-alonerevenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing估计系数标准差Standard error of the estimation coefficient标准投入Standard input标准价格Standard price静态预算Static budget静态预算差异Static budget variance阶梯式成本函数Step cost function脱销成本Stockout costs战略成本管理Strategic cost management战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating ine per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity约束理论Theory of constraints物料贡献Throughput contribution时间动因Time driver货币时间价值Time value of money全要素生产力Total factor productivity (TFP) 全部间接费用差异Total-overhead variance 转移价格Transfer price触发点Trigger point不确定性Uncertainty分配不足得间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均得分步法Weighted-average process-costing method在产品存货Work-in-process inventory在产品Work-in-process。
项目管理术语中英文对照
项目管理术语中英文对照项目管理术语中英文对照ACWP Actual Cost of Work Performed已执行工作实际成本AD Activity Description工作描述ADM Arrow Diagramming Method箭线图示解法AF Actual Finish Date实际完成日期AOA Activity-On-Arrow双代号网络图AON Activity-On-Node单代号网络图AS Actual Start Date实际开始日期BAC Budget At Completion在完成时的预算BCWP Budgeted Cost of work Performed已执行工作预算成本BCWS Budgeted Cost of work Scheduled计划完成工作预算成本CCB Change Control Board变更控制委员会CPFF Cost Plus Fixed Fee 成本加固定费用(合同)CPIF Cost Plus Incentive Fee成本加奖励费用(合同)CPI Cost Performance Index成本执行指数CPM Critical Path Method关键线路法CV Cost Variance 成本偏差DD Data Date数据日期DU Duration持续时间,工期EAC Estimate At Completion在完成时的估算EF Early Finish date最早完成日期ES Early Start date最早开始日期ETC Estimate (or Estimated) To Complete到完成时的估算EV Earned Value 挣值法FF Free Float or Finish-to-Finish 自由时差,或完成到完成关系FFP Firm Fixed Price完全固定总价合同FPIF Fixed Price Incentive Fee固定价加奖励费用FS Finish-to-Start完成到开始关系GERT Graphical Evaluation and Review Technique图示评审技术IFB Invitation For Bid邀标LF Late Finish Date最晚完成日期LOE Level of Effort投入水平LS Late Start date 最晚开始日期MPM Modern Project Management现代项目管理OBS Organization(al) Breakdown Structure组织分解结构PC Percent Complete完成百分比PDM Precedence Diagramming Method优先图示法PERT Program Evaluation and Review Technique计划评审技术PF Planned Finish date计划完成日期PM Project Management or Project Manager项目管理或项目经理PMBOK Project Management Body of Knowledge项目管理知识体系PMP Project Management Professional 项目管理专业人员PS Planned Start date计划开始日期QA Quality Assurance质量保障QC Quality Control质量控制RAM Responsibility Assignment Matrix责任分配矩阵RDU Remaining DUration剩余工期RFP Request For Proposal请求建议书RFQ Request For Quotation请求报价单SF Scheduled Finish date or Start-to-Finish计划完成日期或开始到完成关系SOW Statement of Work工作说明SPI Schedule Performance Index进度执行指数SS Scheduled Start date or Start-to-Start计划开始日期或开始到开始关系SV Schedule Variance进度偏差TC Target Completion date目标完成日期TF Total Float or Target Finish date 总时差,或目标完成日期TS Target Start date目标开始日期TQM Total Quality Management全面质量管理WBS Work Breakdown Structure工作分解结构定义这里定义的许多词,在词典的定义中具有更广泛的意义,在某些情况下具有不同的意义。
成本与管理会计亨格瑞第版英文版CA
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Static Budget
Revenues 12,000 × 120 Less Expenses: Variable 12,000 × 88 Fixed Budgeted operating profit
Managers focus on quantities and costs that exceed standards, a practice known as
management by exception.
Amount
Directdard
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Prepared at the end of the period, once actual costs are known
3 step process
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Steps in Developing Flexible Budgets
Determine budgeted selling price, budgeted variable cost per unit and budgeted fixed cost.
14,900
What is the static-budget variance of operating profit
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Static-Budget Variance
A static-budget variance is : Actual result - Budgeted amount in the static budget .
管理会计术语中英对照表
管理会计术语中英对照表许多时候,我们会遇到英文的会计术语,虽然在国内普遍使用中文,但偶尔情况也会有英文术语的出现也需要用到,所以本对照表可以解决你的不时之需。
AABCoverhead costing 作业成本法下的间接成本分摊absorptioncosting 吸收成本法absorptioncost, benefits and limitation 吸收成本法的优点与局限性accelerateddepreciation methods 加速折旧法accountingassumptions and conventions 会计假设和会计惯例accountingchanges 会计变更accountingequation 会计恒等式accountingfor cost flows in a manufacturingcompany 制造业成本流转会计Accountfor the Impairment or Disposal of Long-lived Assets 长期资产损失或处置会计accountinginformation systems 会计信息系统accountingpolicies 会计政策accountingrecognition 会计确认accounting, accrual 权责发生制accounting, responsibility 会计责任accounting,variable overhead 变动制造费用会计accounting,payable 应付账款accounting,receivable 应收账款accountsreceivables disclosure 应收账款披露accrualaccounting 权责发生制activityanalysis 作业活动分析activitycost driver 作业成本动因activitymethod (variable charge approach) 作业方法(变动法)activity-basedbudgeting(ABB) 作业基础预算法activity-basedcost drivers 作业成本动因activity-basedcosting(ABC) 作业成本法activity-basedmanagement (ABM) 作业管理法activity-basedmanagement, advantages and disadvantages 作业管理法的优势与劣势actualcost 实际成本AIS.See accounting information systems 会计信息系统allocationbase 分摊基础allocationof service department costs 服务部门成本分摊allocationrate, fixed overhead cost 固定间接成本的分摊率allocationrate ,variable overhead cost 变动间接成本的分摊率allocation,direct method 直接法分摊allocation,reciprocal method 交叉分摊法allowancemethod 备抵法allocation,step-down method 按步向下分摊法amortization摊销analysisof variation 差异分析analysisof variation, mix and yiels variances 差异分析,组合和产出差异analysisof variation,price and efficiency variances for direct material inputs直接人工与材料投入的价格与效率差异分析analysisof variation, spending and efficiency variances for variable and fixed overhead变动和固定制造费用的费用与效率差异分析analysisof variation, sales mix variance 销售组合差异分析annualreport 年报applicationsoftware packages 软件包的应用artificialintelligence 人工智能assets资产assuranceservices 保险服务attestationengagement 证明业务audit 审计audit,compliance 合规性审计audit,operational 营运升级authoritativebudget(top-down budget) 权威式(自上而下)预算法authoritativestandard(cost) 权威式标准(成本)automated clearing house(ACH) 自动清算系统Bbackflush costing 及时制造后推成本法balancesheet components 资产负债表要素balancesheet, Pro forma 迷你资产负债表balancedscorecard, example 平衡记分卡例子balancedscorecard, implementing the 平衡记分卡的实施batchprocessing 批量处理benchmarking标杆分析benefits,tangible and intangible 有形和无形收益boardof directors 董事会bondterminology 债券术语bondtypes 债券种类bookvalue method 账面价值法browser(Web)software 浏览器软件budgetbalance sheet 预算资产负债表budgetcommittee 预算委员会budgetcoordinator 预算协调员budgetcycle 预算周期budgetnegotiation 预算商议budgetparticipants 预算参与者budgetperiod 预算期budgetprocess 预算流程budgetproposal 预算提案budgetreview and approval 预算检查与批准budgetrevision 预算修正budgetslack 预算松弛budgetsystems 预算制度budget,authoritative (top-down) 权威式(自上而下)预算budget,capital 资本预算budget,cash 现金预算budget,combined 预算合并budget,cost of goods sold 产品销售成本预算budget,definition of 预算的定义budget,direct labor 直接人工预算budgetdirect materials 直接材料预算budgetemployee benefits 员工福利预算budget,financial 财务预算budget,fixable 弹性预算budget,incremental 增量预算budget,operating 营业预算budget,overhead 间接费用预算budget,participative 参与式预算budget,production 生产预算budget,sales 销售预算budget,selling and administrative expense 销售与管理费用预算budgetstatic 静态预算budgetarycontrol 预算控制budgeting预算编制budgetingprocess experts 预算流程专家budgetingsteps 预算步骤budgeting,characteristics of successful 成功的预算流程特征budgeting,flexible 弹性预算budgets,continuous 连续预算budgets,financial 财务预算budgets,kaizen 包涵改善内容的预算budgets,project 项目预算budgets,strategy and planning 战略与计划预算budgets,zero-based 零基预算businessnetwork 商业网络businessfunctions, support 企业功能,支持businessinformation systems (BIS) 企业信息系统businessintelligence 商业情报businessunit profitability analysis 部门盈利能力分析business-to-business(B2B)e-commerce 企对企商务by-products副产品Ccapacity产能capacityutilizations, master budget 产能利用率总预算capacityutilization, normal 正常产能利用率capacity,practical 实际产能capacity,theoretical 理论产能capitallease 资本租赁capitallease obligation 资本租赁债务capitalstock 股本carryingcost 持有成本cash现金cashbudget 现金预算cashdisbursements 现金支付cashdisbursements (outflows) 现金支付cashdiscounts 现金折扣cashexcess 超额现金cashflow return on investment(CEROI)投资活动产生的现金流量cashflows from operating activities 经营活动产生的现金流量cashreceipts(inflows) 现金收入(流入)cause-and-effectdiagram 因果图center,cost 成本中心center,investment 投资中心center,profit 利润中心center,revenue 收入中心client/servermodel 客户端/服务器系统,客户伺服器combinedbudget 合并预算combinedfinancial statement 合并财务报表committed(sunk) 契约承约(沉没)成本committedcost 契约承约成本commoncost 共同成本commoncost allocation 共同成本分配compensationbalance 补偿余额completed-contractmethod 合同完工法complexity复杂性complianceaudit 合规性审计comprehensiveincome 全面收益comprehensiveincome information 全面收益信息computernetwork system 计算机网络系统concurrentengineering(CE) 并行工程conformance符合conservatism稳健性consignedgoods 寄销货物consolidatedfinancial statement 合并资产负债表contingencies或有事项contingentliability 或有负债continuousbudget 连续预算contributionmargin 边际贡献contributionreporting 贡献报告controlcharts 控制图表control,budgetary 预算控制controllablecost 可控成本controllableprofit 可控利润conversioncost 转换成本corporatecapital(stockholders’ equity) 公司资本(股东权益)costaccounting term 成本会计术语costaccumulation 成本归集costallocation 成本分摊costassignment 成本分配costcenter 成本中心costdriver (allocation base) 成本动因(分摊基础)costdrivers, activity-based 作业成本动因costdrivers, executional 执行性成本动因costdrivers, structural 结构性成本动因costdrivers, volume-based 数量成本动因costflow assumptions 成本流转假设costflow, process costing 分步成本法的成本流转costflows in manufacturing companies 制造业成本流转costflows in merchandising and service companies 商业和服务业成本流转costmanagement 成本管理costobject 成本对象costof goods available for sale or use 可供出售或使用的商品的成本costof goods sold 产品销售成本costof goods sold budget 产品销售成本预算costof quality(COQ)analysis 质量成本分析costpool成本归集costrecovery method 成本回收法coststandards 成本标准coststandards, authoritative 权威式成本标准coststandards, currently attainable当前可实现的标准coststandards, ideal 理想成本标准coststandards, participative 参与式成本标准cost,actual 实际成本cost,carrying 持有成本cost,committed (sunk) 承约(沉没)成本cost,controllable 可控成本cost,conversion 转换成本cost,definition of 成本定义cost,differential 成本差异cost,direct 直接成本cost,fixed 固定成本cost,indirect间接成本cost,indirect labor间接人工成本costindirect materials间接材料成本costnocommitted(flexible)非承约(弹性)成本costnoncontrollable不可控制成本costopportunity机会成本costperiod期间成本costprime 主要成本costproduct产品成本coststep成本步骤costtotal(mixed)总成本(混合成本)costvariable变动成本cost-benefitanalysis成本收益分析cost-benefitratio 成本收益率cost-benefitrelationship成本收益关系costing(actual, normal, standard)实际成本,正常成本,标准成本costing,job order分批成本法costing,process分步成本法costs成本costs,allocation of service department服务部门成本归集costs,historical data for determining用于确定成本的历史数据criticalsuccess, factors关键性成功因素currencyrestrictions货币限制currentliabilities流动负债currentmaturities of long-term debt 本年到期的长期负债currentlyattainable standard (cost)当前可实现的标准customeracquisition获得客户customeroutcome measures顾客成果指标customerprofitability analysis客户盈利能力分析customerretention客户保留customersatisfaction客户满意度customization,application software packages定制应用软件包customscharges and tariffs关税税费及税率Ddatadefinition language (DDL) 数据定义语言datadesign (systems) 数据设计(系统)datadictionary数据字典datamanipulation language (DML)数据操作语言datamining数据挖掘datawarehouse数据仓库database数据库databasemanagement system (DBMS)数据库管理系统databasemanagement system (DBMS) types数据管理系统种类data-drivendecision support system数据决策支持系统debtsecurity债务证券decisionsupport system (DSS)决策支持系统decliningbalance method余额递减折旧法deductibleamount可扣减额deferredtax递延税款deferredtax liability递延所得税负债departmentaloverhead rate部门间接成本分摊率depletion折耗depletionaccounting 折耗会计depositmethod收现营收认列法depreciation折旧derivative衍生金融产品differentialcost差量成本digitalsubscriber line (DSL) 数字用户线directcost直接成本directcost (variable costing)直接成本法(变动成本法)directcutover (conversion/implementation)完全切换(转换/实施directfinancing lease直接融资租赁directlabor budget直接人工预算directlabor, standard costs for 直接人工标准成本directmaterials budget直接材料预算directmaterials inventory直接材料存货directmaterial, standard costs for直接材料标准成本directmethod直接法directprofit直接利润directwrite-off method直接冲销法discontinuesoperation停止经营discretionarycost 酌定成本,任意成本distributedprocessing分散式处理dividends股利dividendspayable应付股利dividends,cash 现金股利dividends,cumulative累计股利dividends,liquidating清算股利dividends,property实物财产股利dividends,scrip 票据股利dividends,stock 股票股利dollar-valueLIFO 金额数据后进先出法DuPontmethod, profitability analysis 杜邦盈利能力分析Eeconomicentity 经济实体economicvalue added (EVA) 经济附加值EDGARdatabase EDGAR数据库effectiveness效果efficiency效果efficiencyvariance效率差异ElectronicData Gathering, Analysis, and Retrieval (EDGAR)system 电子数据手机、分析和检索系统electronicdata interchange (EDI)电子数据交换electronicfunds transfer (EFT)电子资金转帐Elementsof Financial Statements 财务报表要素employeebenefits budget员工福利名预算employeestock ownership plan (ESOP)员工持股计划enterpriseresource planning (ERP) system 企业资源计划(ERP)系统enterpriseresources planning (ERP)企业资源计划(ERP)entity-relationship(E-R) diagram实体-关系图equity(net assets)权益(净资产)equitymethod accounting权益法会计equityshare (stock) options股票期权equivalentunit (EU)约当产量executionalcost drivers执行成本动因executivesupport systems (ESS)高级管理人员支持系统expenses费用expertsystem专家系统,电子智慧系统expropriation征用ExtensibleMarkup Language (XML)可扩展标识语言extraordinaryitem非常项目Ffactoring应收账款代理fatclient (application)原客户端favorablevariance有利差异financialbudget财务预算financialproductivity财务生产力financialreporting resources财务报告资源financialreports, segmented external对外财务报告financialstatement footnotes of disclosures财务报表辅助或披露financialstatement limitations财务报表限制financialstatement user, internal and external财务报表内部和外部使用者financialstatement, pro forma模拟财务报表financialstatements for a manufacturing company 制造企业财务报表financing融资finishedgoods (FG) inventory 产成品存货First-in,first-out (FIFO) costing method先进先出成本法first,first-out (FIFO) method先进先出法fixedcost固定成本fixedcost, committed 已承担固定成本fixedcost, discretionary 酌定固定成本fixedoverhead costs 固定间接成本fixedoverhead variance 固定间接费用差异flexiblebudget 弹性预算flexiblebudget variance 弹性预算差异flexiblebudgeting 弹性预算fullcost (absorption) model 完全(吸收)成本模式fullcosting (absorption costing)完全(吸收)成本法fulldisclosure充分披露fulldisclosure principle充分披露原则functionalcurrency功能货币fuzzylogic模糊逻辑Ggaincontingencies或有利得gains利得gapanalysis差距分析generallyaccepted auditing standards (GAAS)公认审计准则goals,budgets and预算目标goingconcern连续经营的企业goodsin transit在途商业goods,consigned寄销商品goodwill商誉grossprofit (constant gross margin percentage) method毛利法groupand composite methods分类和综合法Hhierarchicaldatabase management system (DBMS) 分级数据库管理系统histogram直接图表historicalcost 历史成本historicaldata for determining costs决定成本的历史数据HypertextMarkup Language (HTML)超文本标识语言Iidealstandards (cost)理想标准if-convertedmethod如果转换法impairment,in value价值损失imputedinterest rate应计利率incomestatement preparation损益表编制incomestatement, multiple-step多步式损益表incomestatement, pro forma模拟损益表incomestatement, single-step单步式损益表income净收益incrementalbudget 增量预算incrementalcost allocation method 增量成本分配法indirectcost间接成本indirectlabor cost间接人工成本informationsystems, management-level管理层信息系统informationsystems, strategic-level战略信息系统innovation创新InsiderTrading and Securities Fraud Enforcement Act of 19881988年内部人交易与证券欺诈执行法案InsiderTrading Sanctions Act of 19841984年的内部交易制裁法案installmentsales method分期付款销售法intangibleassets无形资产intangibles,artistic艺术品无形资产intangibles,contract合同无形资产intangibles,customer客户无形资产intangibles,marketing营销无形资产intangibles,technological技术性无形资产integrateddisclosure整合披露interest-bearingnote计息票据intermediateproduct中间产品Internet互联网Internetbackbone骨干网internetProtocol (IP)互联网协议intranet内联网inventoriablecost产品成本inventory存货inventoryaccounts, manufacturing company制造企业存货帐户inventoryerrors存货误差inventorylevels, determining in process costing分步成本法的存货水平inventorysystem盘存制度inventorysystem, periodic定期盘存制inventorysystem, perpetual永续盘存制inventoryvaluation存货定价inventory,beginning期初存货inventory,direct materials直接材料存货inventory,finished goods (FG)产成品存货inventory,work-in-process (WIP)半成品库存investmentcenter投资中心involuntaryconversion强制性交换Jjoborder costing分批成本法jointproducts联产品just-in-time(JIT) system及时制Kkaizenbudgets 包含改善内容的预算kaizenbudgets, benefits包含改善内容的预算的优点knowledgework systems (KWS)知识工作系统knowledge-levelsystems知识水平体系Llast-in,first-out(LIFO) method 后进先出法lease租赁leveragedlease杠杆租赁liabilities负债liabilities,current 流动负债life-cyclecosting 生命周期成本法LIFOliquidation后进先出清算LIFOreserve后进先出储备localarea network (LAN)局域网localarea network, wireless无线局域网long-termcontracts, losses on长期合同损失long-termplanning长期计划losscontingencies或有损失losses损失lowerof cost or market (LCM) rule成本与市价孰低法Mmainframecomputer 主机managementby exception method 例外管理managementby objectives (MBO)目标管理managementby objective (MBO), benefits目标管理的优点managementdiscussion and analysis (MD&A)管理层论述及分析managementinformation systems (MIS)管理信息系统management-levelinformation systems管理层水平信息系统manufacturingcompany制造业manufacturingcompany, accounting for cost flows in a 制造业成本流转会计manufacturingcompany, cost flows in a 制造业成本流转manufacturingcompany, financial statements for a 制造业财务报表marketexpectations 市场预期marketprice model市场定价模型marketshare 市场份额marketvalue 市值marketvalue added (MVA) 市场附加值marketablesecurities 有价证券masterbudget 总预算masterbudget capacity utilization 产能利用率总预算masterbudget, components总预算要素matching配比materiality重要性materialsresources planning (MRP) 物质资源计划merchandisingcompany 商品企业model-drivendecision support system 模型决策支持系统multiple-stepincome statement 多步式损益表Nnegotiatedprice model 协议价格模型netincome 净利netmarketplace 纯市场netrealizable value (NRV) 可变现净netrealizable value (NRV) for trade receivables应收货款可变现净值netrealizable value (NRV) method可变现净值法networkoperating system (NOS)网络操作系统networktopology局域网network,computer计算机网络neuralnetwork神经系统nominalunit of money名义货币单位noncommitted(flexible) cost未承担(弹性)成本noncontrollablecost不可控成本nonmonetaryassets, exchanges of 非货币性资产交易nontradereceivables非贸易应收账款normalcapacity utilization 正常产能利用率normalcosting正常成本计算notespayable应付票据Oobject-orienteddatabase management system (OODBMS) 面向对象的数据库管理系统off-balance-sheetfinancing 资产负债表表外融资officesystems办公系统online(real-time) processing 在线(实时)处理onlineanalytical processing (OLAP)在线分析处理onlinetransaction processing (OLAP)在线交易处理operatingbudget 营运预算operatinglease 经营性租赁operatingsegment, reporting 营运部门报告operationcosting 营运成本operationalaudit 营运审计operationalproductivity营运生产力operational-levelinformation systems 营运水平信息系统operations 营运operationsand performance goals 营运与业绩目标opportunitycost机会成本overhead间接费用overheadbudget间接费用预算overheadrate, departmental部门间接费用分摊率overheadrate, plant-wide工厂范围内间接费用分摊率Ppacket,data 数据包paid-incapital (contributed capital)实缴资本parvalue stock面值股parallelstrategy (conversion/implementation)平行战略(转换/实施)Paretodiagram帕累托图partialproductivity部分生产力participativebudget (bottom-up or serf-imposed budget)参与式预算法participativestandards (cost)参与式标准(成本)pensionplan退休金计划pensionworksheet退休金计算表performancemeasurement reports业绩评价报告performancemeasures, establishing确立业绩指标performance,evaluating绩效评估periodcost期间成本periodicinventory system定期盘存制periodicity周期性permanentdifference永久性差异perpetualinventory system永续盘存制phasedapproach (conversion/implementation)阶段法physicalmeasure (units-of-production) method(单位产品)实物计量法pilotstudy (conversion/implementation)指引性学习plant-wideoverhead rate工厂范围内间接费用分摊率Point-to-PointTunneling Protocol )PPTP)点对点隧道协议post-saleservice售后服务practicalcapacity实际产能preferredstock优先股pretaxfinancial income税前收入price(rate)variance价格(汇率)差异primecost主要成本proforma balance sheet模拟资产负债表proforma financial statement模拟财务报表proforma income statement模拟损益表proforma schedule of cash disbursements模拟现金支付明细表proforma schedule of cash receipts模拟现金收入明细表proforma statement模拟报表processcosting分步成本法processcosting benefits and limitations分步成本法的优点与局限性processcosting cost flow分步成本法processdesign (systems)流程设计(系统)processexperts, budgeting预算流程专家processing,batch批量加工processing,online (real-time)在线处理(实时)productcost (inventoriable cost)产品成本productprofitability analysis产品盈利能力分析productionbudget生产预算productioncost report生产成本报告productivity生产力productivity,financial财务生产力productivity,operational营运生产力productivity,partial部分生产力productivity,total factor总因素生产力profitcenter利润中心profitabilityanalysis, business unit部门盈利能力分析profitabilityanalysis, customer顾客盈利能力分析profitabilityanalysis, product产品盈利能力分析projectbudgets 项目预算projectbudgets, advantages项目预算的优势promissorynote本票property,plant, and equipment (PP&E)财产、厂房及设备proxysolicitations委任,委任投票请求PublicCompany Accounting Oversight Board (PCAOB)上市公司会计监察委员会purchaseaccounting采购会计Qquality质量qualityassurance (QA)质量保证qualityaudit质量审计qualityfunction deployment (QFD)质量函数配置Rreciprocalmethod 交叉分担法recordingand valuation记录与评估RegulationS-K S-K条列RegulationS-X S-X条列relationaldatabase management system (RDBMS) 关系数据库管理系统relativesales value method相对销售价值法relevantrange相关范围residualincome (RI)剩余收益resourceallocation资源分配responsibilityaccounting责任会计responsibility,assigning责任分配restrictedcash专用现金retailinventory method零售价盘存法returnon assets (ROA)资产回报率returnon equity (ROE)权益回报率returnon investment (ROI)投资回报率revenuecenter营业收入中心revenuerecognition营业收入的确认revenuerecognition and realization营业收入的确认与现实revenues营业收入revenues,unearned of deferred收入,未实现收入或递延收入reversesplit并股reviewservice审查服务rewards,assigning报酬分配rework返工ringnetwork环状网络Ssaleagreement销售协议salewith recourse有追索权的销售salewithout recourse无追索权的销售salesbudget销售预算salesforecast销售预测salespipeline销售渠道salesvalue at split-off method分离点法下的销售价值salesvolume variance销售量差异sales-typelease销售式租赁Sarbanes-OxleyAct of 2002 2002《萨班斯法案》scale规模scrap报废securedborrowing有担保借款securitization证券化segmentmargin部门毛利segmentreporting部门报告sellingand administrative expense budget销售与管理费用预算sensitivityanalysis敏感性分析servercomputer辅助计算机servicecompany服务企业short-termobjectives短期目标single-stepincome statement单步式损益表specificgoods pooled LIFO approach特殊商品后进先出法spoilage废品spoilage,in process costing 分步成本法下的废品spreadsheet电子数据表stand-alonecost allocation method独立成本分配法standardcosting标准成本法standardssources标准来源starnetwork星状网络statementof cash flow example现金流量表实例statementof cash flows现金流量表statementof earnings (income statement)收益表(损益表)statementof shareholders’ equity所有者权益变动表statement,pro forma模拟报表staticbudget静态预算statisticalcontrols统计控制stepcost阶梯成本step-downmethod按步向下分摊法stockoption认股权证straight-linemethod, depreciation直线折旧法strategicbusiness unit (SBU)战略性业务部门(SBU)strategicdecisions战略性决策strategic-levelinformation systems战略性水平信息系统structuralcost drivers结构性成本动因StructuredQuery Language (SQL)结构化查询语言successfulbudgeting成功的预算流程sunkcost沉没成本systemsdesign系统设计systemsdevelopment life cycle (SDLC)系统开发的寿命周期systemsdevelopment life cycle (SDLC), traditional 传统系统开发的寿命周期systems,decision support决策支持系统systems,expert专家系统systems,knowledge work知识工作系统systems,knowledge-level知识水平系统systems,management information管理信息系统systems,office办公系统systems,operational level information营运水平信息系统systems,transaction processing交易处理系统Ttaxliability, corporate 企业纳税义务taxableamount应税金额taxableincome应税所得technology技术temporarydifference暂时性差异theoreticalcapacity理论产能thinclient (application)瘦客户端topmanagement高级管理人员totalcost (mixed cost)总成本(混合成本)totalfactor productivity (TFP)总因素生产力totalquality management (TQM)全面质量管理tradediscounts商业折扣tradereceivables应收账款traditionalsystems development life cycle (SDLC)传统系统开发的寿命周期transactionprocessing system (TPS)交易处理系统transferpricing移转品定价transferpricing models移转品定价模式transferred-incosts转入成本treasurystock method库藏股票法two-stageallocation method 两阶段成本分摊制Uunfavorablevariance 不利差异userinterface design (systems) 用户界面设计Vvaluation,inventory存货计价value-addednetwork (VAN)增值网络variablecost变动成本variablecost model变动成本模式variablecosting变动成本法variablecosting, benefits and limitations变动成本法的优点与局限性variableoverhead costs变动间接成本variableoverhead variance变动间接费用差异varianceanalysis, variations on 差异分析的变化variance,favorable and unfavorable有利和不利差异virtualprivate network (VPN)公司专用内外互联网volume-basedcost drivers数量成本动因Wwarrantsand rights认股权证与权利warrantycosts, accounting for保修成本会计Webbrowser software浏览器软件weighted-averagemethod加权平均法widearea network (WAN)广域网wiretransfer电汇work-in-process(WIP) inventory半成品库存Zzero-basedbudget, strengths零基预算的优势zero-basedbudgeting零基预算zero-interest-bearingnote无息票据zero-interest-bearingnotes payable无息应付票据以上就是管理会计术语中英对照表,应该说已经比较全面了,希望对你有所帮助。
项目管理常用英文缩写--系统集成项目管理工程师认证
Accepta nee Criteria验收标准:在验收项目可交付成果之前必须满足的标准,包括绩效要求和基本条件。
Acquire Project Team [Process]组建项目团队[过程]:确认可用人力资源并组建项目所需团队的过程。
Activity活动:在项目过程中实施的工作单元。
Activity Attributes [Output/I nput] 活动属性:可列入活动清单的每一项进度活动所具有的多种属性。
活动属性包括:活动编码、紧前活动、紧后活动、逻辑关系、时间提前量和时间滞后量、资源要求、强制日期、制约因素和假设条件。
Activity Code活动编码:由一个或若干个数字或字母组成,用来识别工作特征,或以某种方式对进度活动进行分类,以便在报告中对活动进行筛选和排列。
Activity Duration 活动持续时间:用日历单位表示的、进度活动从开始到完成的时间长度。
参见持续时间”。
Activity Ide ntifier 活动标志:为了使项目活动之间能相互区别,而分配给每项进度活动的、简短且唯一的数字或字母标志。
在任何一个项目进度网络图中,活动标志通常不能重复。
Activity List [Output/Input]活动清单:列出进度活动的正式表格,用来显示活动描述、活动标志以及足够详细的工作范围描述,使项目团队成员知道应当完成哪些工作。
Actual Cost (AC)实际成本:在一个给定的时间段内,为完成进度活动或工作分解结构组成部分的工作,而实际发生并记录在案的总成本。
实际成本有时仅为直接工时或直接成本,有时也为包括间接成本在内的所有成本。
实际成本也称已完工作实际成本(ACWF)”。
参见挣值管理”和挣值技术”。
Actual Cost of Work Performed (ACWP)已完工作实际成本:见实际成本”。
Actual Duration实际持续时间:进度活动的实际开始日期与数据日期(如果该进度活动尚未完成)或实际完成日期(如果该进度活动已经完成)之间的、以日历单位表示的时间长度。
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成本管理及控制1概述随着社会主义市场经济和现代企业制度的逐步建立和完善,成本管理成为现代企业非常关注的问题。
研究现代成本管理,是一个既有一定意义,又有一定现实意义的问题。
本文拟对此作一些简单的分析。
2成本效益理念ﻫ传统的成本管理是以企业是否节约为依据,片面地从降低成本乃至力求避免某些费用的发生入手。
强调节约和节省。
传统成本管理的目的可简单地归纳为减少支出、降低成本。
这就是成本论成本的狭隘观念。
在传统的计划经济下,产品实行统购统销,企业的产出等于企业的收入。
因此,降低产品成本就意味着增加企业的收益,企业必然将成本管理的重点放在降低产品成本上,而陷入单纯的为降低成本而管理成本的滞后状态,不能为决策提供所需要的正确信息。
随着市场经济的发展,卖方市场逐渐向买方市场转变,企业不能再将成本管理简单地等同于降低成本。
因为,企业不仅要关注产品的生产成本,而且要关注其产品能在市场上实现的效益.在市场经济的环境下,适应瞬息万变的环境,获得经济效益取得持续性的竞争优势,始终是现代企业管理必须考虑的首要问题。
企业成本管理工作中也应该树立成本效益观念,实现由传统的“节约、节省”观念向现代效益观念转变。
特别是在我国市场经济体制逐步完善的今天,企业管理应以市场需求为导向,通过向市场提供质量尽可能高、功能尽可能完善的产品和服务,力求使企业获取尽可能多的利润。
与企业管理的这一基本要求相适应,企业成本管理也就应与企业的整体经济效益直接联系起来,以一种新的认识观-—成本效益观念看待成本及其控制问题.企业的一切成本管理活动应以成本效益观念作为支配思想,从“投入”与“产出”的对比分析来看待“投入”(成本)的必要性、合理性,即努力以尽可能少的成本付出,创造尽可能多的使用价值,为企业获取更多的经济效益。
这里,值得注意的是:“尽可能少的成本付出”与“减少支出,降低成本”的概念是有区别的。
“尽可能少的成本付出”,不就是节省或减少成本支出.它是运用成本效益观念来指导新产品的设计及老产品的改进工作.如在对市场需求进行调查分析的基础上,认识到如在产品的原有功能基础上新增某一功能,会使产品的市场占有率大幅度提高,那么,尽管为实现产品的新增功能会相应地增加一部分成本.只要这部分成本的增加能提高企业产品在市场的竞争力,最终为企业带来更大的经济效益,这种成本增加就是符合成本效益观念的。
ﻫ总之,在现代市场经济环境下的企业日常成本管理中,应对比“产出”看“投入”。
研究成本增减与收益增减的关系,以确定最有利于提高效益的成本预测和决策方案. ﻫ3战略成本观念战略成本管理的形成和发展是现代市场经济和竞争的必然结果.近二十年来企业环境发生了急剧的变化,全球性竞争日益激烈,为了适应这种竞争的需要,战略成本应运而生。
不言而喻,成本是决定企业产品或劳务在竞争中能否取得份额以及占有多少份额的关键因素,而影响竞争成本的核心是企业的战略成本,而非传统的经营成本。
实施战略成本管理有利于更新成本管理的观念。
在传统成本管理中,成本管理的目的被归结为降低成本,节约成了降低成本的基本手段。
不可否认,在成本管理中,节约作为一种手段是不容置疑的,但它不是唯一的手段,现代成本管理的目的“应该是以尽可能少的成本支出,获得尽可能多的使用价值,从而为赚取利润提供尽可能好的基础,从而提高成本效益。
从战略成本管理的视角出发来分析成本管理的这一目标,不难发现,成本降低是有条件和限度的,在某些情况下控制成本费用,可能会导致产品质量和企业效益的下降。
如果企业以较低的成本升幅,而取得更高的使用价值,从而大大提高企业的经济效益,企业何乐而不为。
企业在市场上取得竞争优势取决于以同样的成本为顾客提供更优的使用价值或以较低成本提供相同的使用价值.企业采用何种成本战略,取决于企业整个的经营战略和竞争战略,成本管理必须为企业整个经营管理服务。
ﻫ在现代成本管理中,战略成本管理占有十分重要的地位,它突破了传统成本管理把成本局限在微观层面上的研究领域,把重心转向企业,提高企业整体经济效益. ﻫ成本计算既是成本会计的中心也是成本管理的基础,其重要地位无庸置疑。
传统的成本计算包括以汇总、分配、再汇总的形式计算制造产品成本,也包括以标准成本为核心手段进行成本预算.然而,在现代成本管理中,从形式到内容都有了飞速的发展.西方发达国家多年的研究和实践,提出了一些新的成本计算方法,其中作业成本法(Activity—Based Costing,ABC)在欧美已经得到了较为普遍的应用,ABC在提供更为精密、真实的成本信息方面功不可没。
ﻫ作业成本概念的提出深化了人们对成本的认识。
传统成本理论认为:成本是对象化的费用,是生产经营过程中所耗费的资金总和。
传统成本理论的成本概念揭示了成本的经济实质(价值耗费)和经济形式(货币资金),但没有反映出成本形成的动态过程。
ABC法有效地弥补了这一不足。
它把企业生产经营过程描述为一个为满足顾客需要而设计的一系列作业的集合。
其中,作业推移的过程也是价值在企业内部逐步积累、转移,直到最后形成转移给顾客的总价值(即最终产品成本)的过程。
ABC法通过作业这一中介,将费用发生与产品成本形成联系起来,形象地揭示了成本形成的动态过程,使成本的概念更为完整、具体。
与传统成本制度相比,作业成本计算采用的是比较合理的方法分配间接费用。
该方法首先汇集各作业中心消耗的各种资源,再将各作业中心的成本按各自的作业动因分配到各产品.归根到底,它是采用多种标准分配间接费用,是对不同的作业中心采用不同的作业动因来分配间接费用。
而传统的成本计算只采用单一的标准进行制造费用的分配,无法正确反映不同产品生产中不同技术因素对费用发生的不同影响。
ABC法将直接费用和间接费用都视为产品消耗作业所付出的代价同等对待。
对直接费用的确认和分配,与传统成本计算方法并无差别;对间接费用的分配则依据作业成本动因,采用多样化的分配标准,从而使成本的可归属性大大提高。
因此,从制造费用的分配准确性来说,作业成本法计算的成本信息比较客观、真实、准确.从成本管理的角度讲,作业成本管理把着眼点放在成本发生的前因后果上,通过对所有作业活动进行跟踪动态反映,可以更好地发挥决策、计划和控制作用,以促进现代成本管理的不断提高。
ﻫ总之,要适应市场经济的大环境,企业必须改进成本计算方法,提供更准确的成本信息,使企业获得更多的效益,提高企业的市场竞争力.4成本动因观念传统成本管理只重视了有形成本动因,而忽视了无形成本动因.在传统成本管理观念中,像原材料、人工、制造费用等项目才是构成成本的主要因素,而产品的研究开发、市场开拓、企业内部结构的调整等都与成本管理无多少关联。
但事实上,一些有形的成本项目往往并不是影响成本的最主要因素,而一些传统成本管理未能考虑的因素,如企业规模、地理位置、产品的复杂性,甚至像厂房的规划布局、存货的内部传递及企业的1278成本管理中英文文献对照及成本控制参考文献管理制度等因素,都会对产品成本产生很大的影响.这些动因需要长期的积累才能形成,且一经形成就难以改变,因此更要强调从战略予以综合考虑。
据国外的研究表明,企业在生产开始之前,已有85%的产品成本成为约束成本,即一些结构性成本动因和执行性成本动因,实际上是影响企业成本的关键因素,而传统成本管理能产生影响的部分,只占总成本的15%。
ﻫ在高度自动化的现代制造过程中,直接人工成本比重日益降低,仅占生产成本的5%~10%,而与自动化紧密相关的机器折旧费、动力费等需要分配计入不同产品的间接费用又大幅度增加。
在这种情况下,如仍以日益减少的直接人工工时或直接人工工资的比例来分配这些比例不断增大的间接费用,会使产品成本严重失真。
很明显,现代企业产品中的科技含量的增加,使得产品的制造成本并非与产品生产数量直接相关,或者说至少不是只与产品数量直接相关。
如果还按照传统方法计算产品成本,会高估低科技含量产品成本,而低估高科技含量产品成本。
成本计算的错误导致企业生产决策的错误,这对企业来说,是足以致命的。
因而,在以计算机技术为代表的高科技迅猛发展的今天,有必要按战略成本管理观点将传统的单一的数量动因扩展为一系列的成本动因,通过对各种成本动因和相关成本之间进行分析,将单一标准的分配改为按成本动因的多标准分配,从而正确地分配各项间接费用,正确地计算产品成本。
这样才能清晰地揭示哪些产品具有有效的盈利能力。
特别是在传统成本管理下未予考虑的一些无形的成本动因,如企业的规模、产品开发、市场开拓、企业内部结构调整,甚至厂房的布局规则等,都会对产品成本产生很大的影响,更应从战略上予以考虑。
通过对成本主观动因的研究分析,可进一步启发我们在现代企业成本管理中的一些新思路、新观念。
比如:ﻫ(1)将成本控制意识作为企业文化的一部分.消除认为成本无法再降低的错误思想,对企业全体员工进行培训教育,要求企业各级管理人员及全体员工充分认识到企业成本降低的潜力是无究无尽的,人人应对成本管理和控制有足够的重视。
ﻫ(2)在企业内部形成职工的民主和自主管理意识。
在日常成本管理中,积极运用心理学、社会学、社会心理学、组织行为学的研究成果,努力在职工行为规范中引入一种内在约束与激励机制。
按照西方心理学家斯洛(A•Maslow)提出的人类基本需求层次理论,人类的需要由低级到高级可分为五个层次:生理需要、安全需要、社交需要、尊重需要、自我实现需要.引入内在约束与激励机制就是要注重人的最高层次需求,即自我发展、自我实现的需求。
这种机制强调的是人性的自我激励,不需要任何外在因素的约束.改变企业常用的靠惩罚、奖励实施外在约束与激励的机制,实现自主管理,既是一种代价最低的成本管理方式,也是降低成本最有效的管理方式。
总之,在现代企业成本受长期计划经济观念的影响,企业在成本管理中往往只注重生产成本的管理,忽视其他方面的成本分析与研究,这种成本管理观念远远不能适应市场经济环境的要求。
在市场经济环境下,企业应树立成本的系统管理观念,将企业的成本管理工作视为一项系统工程,强调整体与全局,对企业成本管理的对象、内容、方法进行全方位的分析研究。
ﻫ一方面,为使企业产品在市场上具有强大竞争力,成本管理就不能再局限于产品的生产(制造)过程,而是应该将视野向前延伸到产品的市场需求分析、相关技术的发展态势分析,以及产品的设计;向后延伸到顾客的使用、维修及处置。
按照成本全程管理的要求,就会涉及到产品的信息来源成本、技术成本、后勤成本、生产成本、库存成本、销售成本,以及对顾客的维修成本、处置成本等成本范畴。
对所有这些成本内容都应以严格、细致的科学手段进行管理,以增强产品在市场中的竞争力,使企业在激烈的市场竞争中立于不败之地。
如在产品设计阶段推行价值分析,就是一种技术与经济相结合的成本管理手段.另一方面,随着市场经济的发展,非物质产品日趋商品化。