专业名词汇总

private enterprise 私企

private activities 个人行为

general welfare 公众福利

GENERAL WELFARE AIM OF GOVERNMENT 公共福利

Multiple-purpose projects 多目标项目

The benefit-cost ratio 损益比

Basic financial statements 财务说明

COST ACCOUNTING 成本概算

Product flow and cost of goods sold. 产品的流量和商品的成本

Direct material Direct material 直接的材料

Direct labor直接劳动力

Manufacturing overhead 生产的日常开支

Production cost上产成本

Selling expense 销售成本

Administrative expenses 管理成本

Physical depreciation 物理折旧

Functional depreciation 性能折旧

ACCOUNTING FOR THE DEPRECIATION OF CAPITAL ASSETS 资产贬值的计算Value-time function 资金的时间价值

ADR Life ADR循环

Straight line method of depreciation 线性折旧

Declining balance method of depreciation 双倍余额递减法

ACCELERATED COST RECOVERY SYSTEM, ACRS(1981-1986) 加速的成本恢复系统Alternative method, ACRS 备选方案

MODIFIED ACCELERATED COST RECOVERY SYSTEM, MACRS (1987 AND LATER) 改进的加速成本恢复系统

Depreciation schedules and averaging conventions 折旧表和一般惯例

Effects of time of disposal on depreciation schedules 放弃折旧表格的时间效益

UNITS-OF-PRODUCTION DEPRECIATION 生产单元的折旧

CAPITAL RECOVERY WITH RETURN IS EQUIV ALENT FOR METHODS OF DEPRECIATION 资本回收的等价折旧方法

Depreciation and engineering economy studies 工程经济学中的折旧计算Allowing for error in estimates by high interest rates 高利率估算中的允许误差Sensitivity involving a single alternative. 单一选择的敏感性分析

Sensitivity involving multiple alternatives 多选择的敏感性分析

P567 the economy of loading to normal capacity 正常生产能力下的经济估算

The economy of loading above normal capacity 高生产能力下的经济估算

Economic load distribution between machines 相同设备生产能力之间的估算

The economy of proficiency·专业化的经济效益

The economy of specialization 特殊人才的经济效益

The economy of dependability 辅助人才的经济效益

P575 How to Size Future Process Vessels 如何来选择生产设备的规模

金霄汉

Desirability of a venture 创新的需求

Disbursements 报销

Prospective engineering proposal 工程规划的前景

Magnitude 规格（或级别）

Public-spirited 公共情绪

Expenditure 消费

IRS 个人所得税

Delinquent payments 终止支付

Two tax brakets 两个减税方法

The basic two-braket tax system 两种减税系统的基本概念

Surtax 附加税

Capital asset 动产

Net capital gain 净资产收益

Net capital loss 净资产损耗

Amortization 每年应还款

Adjusted gross income 毛收入

Municipal obligation 多项的债务

Annuities 年收入

Interest 利息

Exemptions 免收

Coporation 公司

Marginal rates 利润空间

Treasury department 财务部

Depreciation 折旧

The MACRS prescriped-percentage method 改进的加速成本恢复系统的百分比描述方法ACRS 加速成本恢复系统

Depletion 损耗

Equivalence 等额 heating unit: 加热单元

Basis 基准 heating system 加热系统

Alternatives 备选方案 btu 英国的加热单位

common base 共同的基准

discounted to the present 现值折价

annual equivalent amount 每年等值的单位

future-worth amount 终值