Abbreviation 常用词汇缩写

2004

BOM Bill of material

CEO chief executive officer

CGU Cash generating unit

COGS Cost of goods sold

DC Distribution centre

DH downtime hours

EBIA Earnings before interest and amortization EBITA Earnings before interest, tax and amortization EFP Exhange for physical

EP Economic profit

FAR Fixed asset register

FIFO First in first out

FTE full-time equivalent

GAAP General accouting

GPS Gross proceeds of sales

IAS International Accounting standards

IG Intra-Group

IH Idle time

IRCS Interest rate and currency swap

IRR Internal rate of return

KPI Key performance indicator

LR legal restriction

NBV net book value

NFC Net financing cost

NPS Net proceeds of sales

NRV Net realisable value

NSP Net selling price

RIG real internal growth

ROIC Return on invested capital

TH target hours

TTS Total trade spend

VIU Value in use

WACC Weighted average cost of capital

SPC Selling price calculation

CSD Costing Standard for Distribution

TNWC Trade Net Working Capital

Capex capital expenditure

EOF Ex Other Factory

FTQ First Time Quality

FPL First Priority Leverl

FR Final release

BEP break-even-point

BI business intelligence

CM contribution margin

CVP cost-volume-profit

DL direct labor

DM direct material

FOH Fixed munufacturing overhead

GAAP generally accepted accounting principles KM knowledge management

PAT profit after tax

PBT profit before taxes

PCM production contribution margin

TCM total contribution margin

TR tax rate

VCGS variable cost of goods sold

VNME variable , nonmunufacturing period expense VOH variable munufacturing overhead

MS margin of safety

DOL degree of operating leverage

DII (Days in Inventory)Days In Inventory

DSI(Days sales in inventory)Days Sales in Inventory

DSO(Days sales outstanding)Days Sales Outstanding

DPO Days Payment Outstanding