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1、采购成本专业术语全套A ABC ClassificationABC分类法 Activity-Based Costing业务量成本法/作业成本法 ACRS (Accelerated cost recovery system)快速成本回收制度 Action Message行为/措施信息 AIS (Accounting information system)会计信息系统 Allocation已分配量 Anticipated Delay Report拖期预报 A/P (Accounts Payable)应付帐款 APICS (American Production&Inventory Control
2、Society)美国生产及库存控制协会 AQL (Acceptable quality Level)可接受质量水平 A/R (Accounts Receivable)应收帐款 Automatic Rescheduling自动重排产 Available To Promise (APT)可签约量B Backflush倒冲法 Backlog未完成订单/未结订单 Back Scheduling倒序排产 BE analysis (Break-even analysis)盈亏临界点分析，保本分析 Bill of Material (BOM)物料清单 Business Plan经营规划 B/V (Book
3、value)帐面价值C Capacity Requirements Planning (CRP)能力需求计划 CBA (Cost-benefit analysis)成本效益分析 CFO (Chief Financial Officer)财务总裁 Closed Loop MRP闭环物料需求计划 CPM (Critical path method)关键路线法 CPP accounting (Constant purchasing power accounting)不变购买力会计 Cumulative Lead Time累计提前期 C&F(cost&freight)成本加运费价 D/P(docume
4、nt against payment)付款交单 D/A (document against acceptance)承兑交单 C.O (certificate of origin)一般原产地证 Cycle Counting周期盘点D Demand需求 Demand Management需求管理 Demonstrated Capacity实际能力 Dependent Demand非独立需求 DFL (Degree of financial leverage)财务杠杆系数 Direct-deduct Inventory Transaction Processing直接增减库存法 Dispatch L
5、ist派工单 DOL (Degree of operating leverage)经营杠杆系数E ELS (Economic lot size) 经济批量 EOQ (Economic order quantity) 经济订货批量F FIFO (Fist-in,Fist-out)先进先出法 Firm Planned Order确认计划订单 Firm Planned Order确认计划订单 FISH/LIFO (Fist-in,Still-here)后进先出法 Firm Planned Order确认计划订单 FISH/LIFO (Fist-in,Still-here)后进先出法 Fixed Or
6、der Quantity固定订货批量法 Flow Shop流水车间 Focus Forecasting集中预测 Full Pegging完全跟踪G Generally Accepted Manufacturing Practices公认生产管理原则I Independent Demand独立需求 Interplant Demand厂际需求 Inventory Turnover库存周转次数 Item物料项目 Item Record项目记录采购成本专业术语汇总（二）J Job Shop加工车间 Just-in-time (JIT)准时制生产L Lead Time提前期 前置期 指订单从收到具体明细
7、到货到货仓收到落货纸这一段时间，可以用评估工厂的综合实力。 Level层 Load负荷 Load负荷 LP (Linear programming)线性规划M Machine Loading机器加载 Make-to-order Product (MTO)面向订单生产的产品 Make-to-stock Product (MTS)面向库存生产产品 Manufacturing Resource Planning (MRP II)制造资源计划 Master Production Schedule (MPS)主生产计划 Material Requirements Planning (MRP)物料需求计划
8、 MBO (Management by objective)目标管理N Net Change MRP净改变式物料需求计划 Net Requirements净需求O Oliver WightMRP-II理论的创始人 On-hand Balance现在库存量 Open Order未结订单/开放订单 Order Entry订单输入 Order Promising订货承诺P Pegging反查 Picking领料/提货 Picking List领料单 Planned Order计划订单 Post-deduct Inventory Transaction Processing (Backflush)后减
9、库存处理法/倒冲法 Pre-deduct Inventory Transaction Processing前减库存处理法 Production Planning生产规划编制 Projected Available Balance预计可用库存R Regeneration MRP重生成式物料需求计划 Rescheduling Assumption重排假设 Resource Requirement Planning资源需求计划 Rough-cut Capacity Planning粗能力计划 Routing工艺路线S Safety Stock安全库存 Safety Time保险期 Scheduled
10、 Receipt预计入库量 Scrap Factor残料率/废品系数 Service Parts维修件 Shop Floor Control车间作业管理 Shrinkage Factor损耗系数T Time Bucket时间段 Tie Fence时界V VE (value engineering)价值工程 Vendor Scheduling采购计划法W Work Center工作中心 Work in Process (WIP)在制品Z ZBB (Zero based Budgeting)零基预算 Zero Inventories零库存其他： Accounting Clerk-记帐员； Acco
11、unting Supervisor-会计主管； Administration Manager-行政经理； Supervisor-监管员； Bond Analyst-证券分析员； Fund Manager-财务经理； Assistant Manager-副经理； payment-支付，付款 to pay-付款，支付，偿还 dishonour-拒付 deferred payment-延期付款 progressive payment-分期付款 payment on terms-定期付款 payment agreement-支付协定 pay order-支付凭证 payment order-付款通知
12、payment by banker-银行支付 payment by remittance-汇拨支付 payment in part-部分付款 payment in full-全部付讫 clean payment-单纯支付 simple payment-单纯支付 payment by installment-分期付款 payment respite-延期付款 payment at maturity-到期付款 payment in advance-预付（货款） Cash With Order (C.W.O)-随订单付现 Cash On Delivery (C.O.D)-交货付现 discount-
13、贴现 draft-汇票 Promisory Note-本票 cheque-支票 clean bill-光票 documentary bill-跟单汇票 Sight Bill-即期汇票 Time Bill-远期汇票 Usance Bill远期汇票 Commercial Bill-商业汇票 Bankers Bill-银行汇票 Transferable L/C-可转让信用证 Untransferable L/C-不可转让信用证 Revolving L/C-循环信用证 Reciprocal L/C-对开信用证 Back to Back L/C-背对背信用证 Countervailing credit-（俗称）子证 Overriding credit-母证 Bankers Acceptance L/C-银行承兑信用证 Trade Acceptance L/C-商业承兑信用证 Red Clause L/C-红条款信用证 Anticipatory L/C-预支信用证 Credit payable by a trader-商业付款信用证 Credit payable by a bank-银行付款信用证 usance credit payment at sight-假远期信用证 Uniform Customs and Practice for Documentary Credits-跟单信用证统
