08cost-benefit ananysis

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[转]会计科目中英对照（全）

[转]会计科目中英对照（全）1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners'(stockholders') current account 1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款-关系人long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities – other3 业主权益 owners' equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par-preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination 326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments 343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入operating revenue 41 销货收入sales revenue 411 销货收入sales revenue 4111 销货收入sales revenue 4112 分期付款销货收入 installment sales revenue 417 销货退回sales return 4171 销货退回sales return 419 销货折让sales allowances 4191 销货折让sales discounts and allowances 46 劳务收入 service revenue 461 劳务收入 service revenue 4611 劳务收入 service revenue 47 业务收入 agency revenue 471 业务收入agency revenue 4711 业务收入agency revenue 48 其它营业收入other operating revenue 488 其它营业收入-其它other operating revenue 4888 其它营业收入-其它other operating revenue -other5 营业成本operating costs 51 销货成本cost of goods sold 511 销货成本 cost of goods sold 5111 销货成本 cost of goods sold 5112 分期付款销货成本 installment cost of goods sold 512 进货purchases 5121 进货 purchases 5122 进货费用 purchase expenses 5123 进货退出 purchase returns 5124 进货折让 charges on purchased merchandise 513 进料 materials purchased 5131 进料material purchased 5132 进料费用charges on purchased material 5133 进料退出 material purchase returns 5134 进料折让 material purchase allowances 514 直接人工direct labor 5141 直接人工direct labor 515~518 制造费用manufacturing overhead 5151 间接人工indirect labor 5152 租金支出rent expense, rent 5153 文具用品office supplies (expense) 5154 旅费 travelling expense, travel 5155 运费shipping expenses, freight 5156 邮电费postage (expenses) 5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses 5161 水电瓦斯费utilities (expense) 5162 保险费insurance (expense) 5163 加工费manufacturing overhead - outsourced 5166 税捐taxes 5168 折旧depreciation expense5169 各项耗竭及摊提 various amortization 5172 伙食费 meal (expenses) 5173 职工福利employee benefits/welfare 5176 训练费training (expense) 5177 间接材料indirect materials 5188 其它制造费用other manufacturing expenses 56 劳务成本制ervice costs 561 劳务成本service costs 5611 劳务成本service costs 57 业务成本gency costs 571 业务成本agency costs 5711 业务成本agency costs 58 其它营业成本other operating costs 588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它 other operating costs - other6 营业费用operating expenses 61 推销费用sellingexpenses 615~618 推销费用 selling expenses 6151 薪资支出 payroll expense 6152 租金支出 rent expense, rent 6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费 postage (expenses) 6157 修缮费 repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense) 6162 保险费insurance (expense) 6164 交际费entertainment (expense) 6165 捐赠 donation (expense) 6166 税捐 taxes 6167 呆帐损失 loss on uncollectible accounts 6168 折旧 depreciation expense 6169 各项耗竭及摊提various amortization 6172 伙食费meal (expenses) 6173 职工福利employee benefits/welfare 本文由《战略预算-管理界的工业革命》作者张熙庭收集。

成本效益分析法的重要意义（英文）

Importance of Cost - Benefit Analysis成本效益法的重要意义Cost - benefit analysis is usually a decision-making method used by some enterprises in economic management. This method, we can also easily know from the literal, is mainly aimed at the correlation between Chen Ben and benefits, and then analysis can be made to obtain some effective evaluation of the implementation value of related projects. In some enterprises, for the implementation of a project, relevant benefit analysis methods should be carried out for analysis and research so as to use the minimum investment as far as possible to achieve the maximum benefit. Therefore, we can often see the application of this method in some public utilities. For example, public hospitals, which have been fully illustrated by the addition of the word " public" in front of them, are very necessary to analyze the social benefits and Chen Ben of some large public hospitals. In the process of economic management of public hospitals, the first thing relevant departments do is to calculate and analyze the costs, and then they can work out a set of reasonable and scientific plans to control the changes in Chen Ben. The ultimate goal is to reduce the costs of public hospitals, on the premise of ensuring certain medical quality. In the process of cost analysis, the role of cost-benefit analysis is to give a comprehensive, true and accurate feedback on the cost of a public hospital through the analysis and summary of relevant data, so as to help formulate relevant plans.When cost-benefit analysis is implemented in financial management, it is usually divided into five steps. In the first step, we must first clarify the cost of the project. The second step is to analyze and estimate the additional income of the project. The third step is to carefully analyze the whole project implementation process, find out where the cost can be saved, and determine how much can be saved by relevant data. The fourth step is to sort out the data of expected input cost and income benefit. The hospital sorts out the data of all economic activities, collects and distributes the different costs according to the accounting objects, and then makes a reasonable and scientific comparison table. The fifth and final step is to carefully compare and analyze the cost and benefit, and then obtain the whole evaluation result and carry out relevant quantitative work. Cost - benefit analysis is basically carried out according to these five steps.As the hospital's economic management personnel, sorting out and analyzing the data of thehospital's economic activities is the main content of their work. Through the statistical work of specific data on the revenue and expenditure of each department, and then the next analysis of these data, some feasible policy suggestions are finally obtained, which are very necessary for hospital managers to make decisions. Hospital managers can only improve their economic management level if they have sufficient data and analysis. The application of Chen Ben's benefit analysis method is precisely through the analysis of the hospital's economic activities, and then to control the medical cost of public hospitals from the root. As for controlling the economy of public hospitals, cost-benefit analysis plays a very important role. In the economic management of public hospitals, this method not only improves the overall level of economic management, but also effectively controls the cost and optimizes the allocation of hospital resources. In the process of using the economic benefit analysis method, the hospital manager can know the development status of each specialty of the hospital in detail through the data, so as to master the detailed situation of the whole hospital, and can adopt some corresponding supporting policies to support those departments that need to be supported, so as to promote their development. In addition, the cost-benefit analysis method provides an effective basis for the future development direction of the hospital, which is conducive to the adjustment of relevant incentive measures for public hospital leaders.。

ACCA专业词汇

美国审计准则委员会
A
• Authorized capital stock 法定股本 • Autocorrelation 自相关 • Automatic error correction 自动的错误修正 • Autonomous 自主性 • Average 平均数 • Average age of inventory 平均存货周转天数 • Average cost flow assumption 平均成本流转假设 • Average costing 平均成本计算法 • Average cost of capital 平均资本成本 • Average inventory 平均存货
观 • Allocate 分配，分摊 • Allocated common costs 共同成本分配 • Allocation 分配，分摊
A
• Allotment 拨款 • Allowance 合理损耗，备抵，折让 • Allowance for bad debts 备抵坏账 • Allowance method 备抵法 • All-purpose financial statement 通用财务报表 • Alternative cost 变换成本，替代成本 • Alternative minimum tax (AMT) 替代性最低税额 • American accounting association (AAA) 美国会计学会 • American institute of certified public accountants
A
• Accountancy 会计工作 • Accountant 会计师，会计人员 • Accountant in charge 会计主管，主办会计 • Accountant 《会计师》 • Accountants for the public interest (API) 公

Cost-Benefit Analysis

Cost-Beneﬁt Analysisof Cloud Computing versus Desktop GridsDerrick Kondo1,Bahman Javadi1,Paul Malecot1,Franck Cappello1,David P.Anderson21INRIA,France,2UC Berkeley,USAContact author:derrick.kondo@inria.frAbstractCloud Computing has taken commercial computing by storm.However,adoption of cloud computing platforms and services by the scientiﬁc community is in its infancy as the performance and monetary cost-beneﬁts for scien-tiﬁc applications are not perfectly clear.This is especially true for desktop grids(aka volunteer computing)applica-tions.We compare and contrast the performance and mon-etary cost-beneﬁts of clouds for desktop grid applications, ranging in computational size and storage.We address the following questions:(i)What are the performance trade-offs in using one platform over the other?(ii)What are the speciﬁc resource requirements and monetary costs of cre-ating and deploying applications on each platform?(iii) In light of those monetary and performance cost-beneﬁts, how do these platforms compare?(iv)Can cloud comput-ing platforms be used in combination with desktop grids to improve cost-effectiveness even further?We examine those questions using performance measurements and monetary expenses of real desktop grids and the Amazon elastic com-pute cloud.1IntroductionComputational platforms have traditionally included clusters,and computational Grids.Recently,two cost-efﬁcient and powerful platforms have emerged,namely cloud and volunteer computing(aka desktop grids).Cloud Computing has taken commercial computing by storm.Cloud computing platforms provide easy access to a company’s high-performance computing and storage in-frastructure through web services.With cloud computing, the aim is to hide the complexity of IT infrastructure man-agement from its users.At the same time,cloud computing platforms provide massive scalability,99.999%reliability, high performance,and speciﬁable conﬁgurability.These capabilities are provided at relatively low costs compared to dedicated infrastructures.V olunteer Computing(VC)platforms are another cost-efﬁcient and powerful platform that use volunteered re-sources over the Internet.For over a decade,VC platforms have been one of the largest and most powerful distributed computing systems on the planet,offering a high return on investment for applications from a wide range of scientiﬁc domains(including computational biology,climate predic-tion,and high-energy physics).Since2000,over100sci-entiﬁc publications(in the world’s most prestigious scien-tiﬁc journals such as Science and Nature)[15,5]have doc-umented real scientiﬁc results achieved on this platform.Adoption of cloud computing platforms and services by the scientiﬁc community is in its infancy as the performance and monetary cost-beneﬁts for scientiﬁc applications are not perfectly clear.This is especially true for volunteer computing applications.In this paper,we compare and con-trast the performance and monetary cost-beneﬁts of clouds for volunteer computing applications,ranging in size and storage.We examine and answer the following questions:•What are the performance trade-offs in using one plat-form over the other in terms platform construction,ap-plication deployment,compute rates,and completion times?•What are the speciﬁc resource requirements and mon-etary costs of creating and deploying applications on each platform?•Given those performance and monetary cost-beneﬁts, how do VC platforms compare with cloud platforms?•Can cloud computing platforms be used in combina-tion with VC systems to improve cost-effectiveness even further?To help answer these questions,we use server mea-surements andﬁnancial expenses collected from several real VC projects,with emphasis on projects that use the BOINC[1]VC middleware.With this data,we use back-of-the-envelope calculations based on current VC storageand computation requirements,and current cloud comput-ing and storage pricing of Amazon’s Elastic Compute Cloud (EC2)[4].2Related WorkIn[23],the authors consider the Amazon data storage service S3for scientiﬁc data-intensive applications.They conclude that monetary costs are high as the storage ser-vice groups availability,durability,and access performance together.By contrast,data-intensive applications often do not always need all of these three features at once.In[28], the authors determine the performance of MPI applications over Amazon’s EC2.Theyﬁnd that the performance for MPI distributed-memory parallel programs and OpenMP shared-memory parallel programs over the cloud is signif-icantly worse than in"out-of-cloud"clusters.In[17],the author conducts a general cost-beneﬁt analysis of clouds. However,no speciﬁc type of scientiﬁc application is con-sidered.In[9],the authors determine the cost of running a scientiﬁc workﬂow over a cloud.Theyﬁnd that the com-putational costs outweighed storage costs for their Mon-tage application.By contrast,for comparison,we consider a different type of application(namely batches of embar-rassingly parallel and compute-intensive tasks)and cost-effective platform consisting of volunteered resources.It is well-known that ISP’s have always offered similar services as clouds but at much lower rates[17].However, ISP’s resources are not as scalable(according to variable workloads),conﬁgurable nor as reliable[17].The ability to adapt to workload changes is important as server work-loads can change rapidly.Conﬁgurability is important to suit project programming and application needs.Reliability is important for project scientists to receive and access re-sults,and also to project volunteers as they prefer to receive credit for computation as soon as possible.Thus,we do not consider ISP’s in our analysis.3Cloud versus Volunteer Computing Both cloud and volunteer computing have similar princi-ples,such as transparency.On both platforms,one submits tasks without needing to know the exact resource on which it will execute.For this reason,deﬁnitions of cloud comput-ing have included VC systems[30].However,in practice, the cloud computing infrastructures differ from volunteer computing platforms throughout the hardware and software stack.From the perspective of the user,there are two main differences,namely conﬁgurability(and thus homogeneity), and quality-of-service.Clouds present a conﬁgurable environment in terms of the OS and software stack with the Xen virtual machine[3]forming the basis of EC2.The use of VM’s in VC systems is still an active research topic[7,16].So while clouds can offer a homogeneous resource pool,the heterogeneity of VC hardware(e.g.general purpose CPU’s,GPU’s,the Cell Processor of the Sony PlayStation3)and operating system (90%are Windows)is not transparent to VC application de-velopers.Clouds also provide higher quality-of-service than VC systems.Cloud resources appear dedicated,and there is no risk of preemption.Many cloud computing platforms, such as Amazon’s EC2,report several"nine’s"in terms of reliability.Cloud infrastructures consist of large-scale cen-tralized compute servers with network-attached storage at several international locations.The infrastructures are ac-cessed through services such as S3also provide high-level web services for data management.By contrast,guarantees for data access or storage,or computation across volatile In-ternet resources over low-bandwidth and high-latency links is still an open and actively pursued research problem. 3.1Apples to ApplesGiven these dramatic differences between cloud and VC computing,it begs the question of how to compare these systems.We compare the cost-beneﬁts of cloud versus volunteer computing from the perspective of an embar-rassingly parallel and compute-intensive application.This is a useful for the following reasons.EC2is popular computing environment for task parallel batch jobs.This is evident by the fact that Condor is used extensively on EC2, and there are even corporations that specialize in Condor deployments over EC2[8].An alternative platform(that is perhaps cheaper and provides higher performance)for these tasks could be a VC system.Conversely,VC scientists may consider hosting servers or even task execution on EC2,de-pending on the cost-beneﬁts.4Platform Performance Trade-offsHere we describe the performance costs for an applica-tion executed over a VC system,and compare them to EC2 costs.Roughly the stages of a VC project and application are the following:•Platform construction.One must wait and gather enough volunteers in the project.•Application deployment.As VC systems have a client-server pull architecture,an application will be de-ployed only as fast as the rate of client requests.•Execution.During execution,we must consider the effective compute rate of the platform given resources’volatility and task redundancy.•Completion.The unavailability or slowness of vol-unteer resources near the end of the computation can stretch task completion times.In the subsections below,we quantify the performance costs of each of these stages.4.1Execution:Cloud EquivalenceWe compute the cloud equivalence of a VC system.We answer the following question:how many nodes in a VC system are required to provide the same compute power in FLOPS of a small dedicated EC2instance?This is similar to the notion of cluster equivalence in[20].However,in that study the equivalence was computed for an enterprise (versus Internet)desktop grid,and limited to a few hundred machines.To compute this cloud equivalence ratio,we used the statistics for SETI@home presented in[26].Weﬁnd that the average FLOPS of SETI@home is about514.798Ter-aFLOPS.We assume a replication factor of3(required for result veriﬁcation and time task completion),which is quite conservative as projects such as World Community Grid[29]use levels50%lower.Thus,the effective FLOPS is about171.599TeraFLOPS.Moreover,there are about318,380hosts that were active in the last60days.This means on average,each host con-tributes0.539GigaFLOPS.We ran the Whetstone bench-mark by means of the BOINC client on an EC2small in-stance,and the result was about about1.528GigaFLOPS for the single core allocated on an AMD Opteron Processor 2218HE.Thus,the cluster equivalence is about2.83active volunteer hosts/1dedicated small EC2instance.4.2Platform constructionWe compute how long it takes on average for new hosts to register with a project.We used a trace of registration time of SETI@home between April1,20007to January31, 2009.We found the mean rate of registration to be about 351volunteer hosts per day.We normalize this rate accord-ing to the cloud equivalence(2.83),giving about124cloud instances per day.Figure1shows how much time it takes before a certain number of cloud nodes and compute power is reached.For example,weﬁnd that is takes about7.8days to achieve a platform equivalent to1,000cloud nodes(1.5TeraFLOPS), 2.7months for10,000cloud nodes(15.3TeraFLOPS),and 2.24years for100,000cloud nodes(152.8TeraFLOPS).Note this is a best-case scenario as the rates were de-termined from an extremely popular project,SETI@home. While we used the mean rate to plot Figure1,the rate varies greatly over time.We computed the mean rate per day over week,month,and quarter intervals.While the mean rate was roughly the same,the coefﬁcient of variation was as high as0.83.In fact,the rate depends on several factors,such as the level of publicity for the project.Clearly,the rate of regis-tration can plateau for some projects.Also,the calculations did not include the limited lifetimes of some of the nodes.Figure1.Time to form VC Platform4.3Application DeploymentAssuming a system in steady state,the time to send out all tasks in a batch can be lengthy as clients use a pull method for retrieving tasks,and clients only connect to the server periodically.Here we summarize the work of Heien et al.[18]where the authors determined the time to deploy a batch of tasks. In particular,the authors found that:L=T QP(1)L is the time frame during which tasks are distributed,P is the number of clients,and Q is1.2×the number of tasks. T is the reconnection period,which is a parameter speciﬁed by the project scientist to the client denoting the time that must expire before it reconnects to the server.By default,in the BOINC VC system,T is six hours.Figure2shows the time required to assign all tasks in a batch,assuming a replication factor of3.We consider three batch sizes of100,1000,and10000tasks(and with replication,a total of300,3000,and30000tasks).For ex-ample,deploying a batch with100,1000,and10000unique tasks over a platform with10,000cloud nodes(or equiva-lently28300volunteer nodes)would take4.6,45.8,or458 minutes,respectively.Figure2.Time to deploy batch of tasks4.4Completion timesThe volatility and heterogeneity in VC systems makes timely completion of task batches challenging.BOINC has a number of mechanisms for ensuring time completion. For example,project scientists can soft deadlines for tasks. When the soft deadline of a task approaches,the local client scheduler will increase the task’s priority relative to oth-ers.In addition,the server-side scheduler uses the deadline for determining timeouts,i.e.,when another task instance should be sent out.With these mechanisms,task completion is usually done at a high success rate.For example,in the World Commu-nity Grid project(a non-proﬁt project for volunteer com-puting),96.1%of tasks met their deadline out of227,485 tasks[24].Nevertheless,VC users should expect a stretch(deﬁned by the amount of time spent by the job in the system and its execution time)of at least5according to our simula-tion results in[21].This is because the task deadlines are usually high relative to the amount of actual work.The median project deadlines are around9days,where as the execution time per task is about3.67hours on a dedicated 3GHz host[6].Recently,there has been promising results in using predictive models for achieving fast turnaround time[2,19,14]By contrast,on EC2,platform construction takes a few minutes to deploy an image.This assumes that the platform is not overloaded.As resources are dedicated,application deployment is instantaneous,and task execution and com-pletion are relatively constant and low.Instance Type Cost/hour(USD)Standard Small0.10Standard Large0.40High-CPU0.20Table1.Pricing for EC2InstancesTransfer Type Cost/GB-Month(USD)Inbound transfer0.10ﬁrst10TB0.17next10-50TB0.13next50-150TB0.11over150TB0.10Table2.Pricing for EC2Data Transfer5Cloud Computing CostsWe present an overview of Amazon’s cloud services and pricing[13]to be used in our calculations.Amazon has two relevant cloud computing services.First,Amazon offers the Elastic Computing Cloud service.EC2charges each hour an instance is running,and it offers instances with different compute power and memory.The pricing for EC2is shown in Tables1and2.Second,in conjunction with EC2,Amazon offers the Elastic Block Store(EBS)service.This provides reliable and persistent storage with high IO performance.EBS charges per GB of storage and per million IO transac-tions.The pricing for EBS is shown in Table3.Ama-zon also offers the Simple Storage Service(S3).This service provides access through web services to persistent data stored in buckets(one-level of directories)along with meta-data(key/value pairs).S3charges per GB of stor-age and HTTP requests concerning it.PersistentFS offers a POSIX-compliantﬁle system using S3and is arguably cheaper than EBS for mainly read-only data.However,for volunteer computing projects,the cost difference between S3/PersistentFS and EBS is not signiﬁcant and does not change our conclusions.Thus we assume all storage oc-curs on EBS.We do not consider costs of snapshots,i.e., EBS volume backups to Amazon’s S3.Resource Rate(USD)Storage0.10/GB-MonthIO request0.10/millionTable3.Pricing for EBSProject Component SETI@home XtremLab Salaries10K for sysadmins5KElectricity90for6servers15Network2K for100Mbit covered by universityHardware18K forservers,25Kfor air condi-tioner4KTotal startup43K4KTotal monthly12K5kTable4.Project Costs(monthly)6Volunteer Computing Project CostsWe detail the costs of maintaining large and small vol-unteer computing projects.The main costs are due staff salaries for the installation and programming of server soft-ware,hardware maintenance,and recruitment and main-tenance of volunteers.There are also high start-up costs for purchasing hardware.These costs could potentially be subsumed or lowered by deploying a volunteer computing project or service over a cloud.For example,the cost of one full-time systems programmer could be amortized over several VC project servers hosted on a cloud.Listed below are the costs for a large project,namely SETI@home,with about318,380active hosts.All costs are in terms of USD.The majority of SETI@home’s costs are for salaries for system administrators and programmers,hardware,and net-work bandwidth.SETI pays about10K/month for2sys-tem administration and programmers that spend about50% of time on work that would be subsumed by a cloud.(Note that stafﬁng costs tend to be variable across projects.For ex-ample,EINSTEIN@home uses student programmers which are signiﬁcantly cheaper than full-time staff.)SETI@home is unique in the sense that its network costs are not supported by the University.Instead,it pays about 1K/month for a1Gbps connection with Hurricane elec-tric.SETI also pays about1K/month in university fees and networking hardware.Its6servers use about400watts each,for a total of2400watts.This equates to24*2400= 60KWh per day.The University rate is about5cents per kWh.The cost of the6servers is about18K,although they were actually donated.In addition,the project managers purchased an air conditioner for25K.Ultimately,the total start-up costs were about43K,and total monthly costs were about12K.We alsocompute the costs for a relatively small project called XtremLab[22]with about3,000active hosts.The majority of costs are for a50%-time system adminis-trator/programmer.The total start-up cost was about 3K/month for a server with a RAID storage server.The total monthly cost was about5K/month.While the total costs are relatively low,they are not neg-ligible.This begs the question of when it is more cost-efﬁcient to host the entire platform over a cloud instead.7Platform Hosting on a Cloud7.1Number of volunteers needed beforeVC is more eﬀective than cloud Figure3.Cost-effectiveness of Cloud versusVCWe determine how many volunteers are required before VC becomes more cost-effective than clouds.We also de-termine the minimum project age need to achieve that num-ber of volunteers.We assume volunteers register at the rate of124cloud nodes per day as calculated in Section4.2. Figure3shows the cent perﬂop for an EC2small instance, and two VC systems,namely SETI@home(large project) and XtremLab(small project).In the cost calculation,use we include both startup and monthly costs for SETI@home and XtremLab as shown in Table4.Weﬁnd that for a relatively small project such as Xtrem-Lab,one must have at least∼1404volunteer nodes(equiv-alently∼496dedicated cloud nodes)and wait at least∼4 days before the VC system becomes cheaper per FLOP than EC2.For a large project,one must have at least∼4562vol-unteer nodes(equivalently∼1612cloud nodes)and wait at least∼13days.7.2VC versus cloud costs over timeFigure4.Total cost of Cloud versus VC over timeWe also computed the total cost ofEC2versus the cost on a VC system over time(see Figure4).We did so with EC2platforms with100,1000,and10000nodes, and also XtremLab and SETI@home.As XtremLab and SETI@home have high start-up costs,the EC2platforms start off cheaper with the exception of the10000node plat-form and XtremLab.After three days,the cost of1000and10000node plat-forms becomes higher than that of the VC platform.The 100-node EC2platform has lower month costs than both VC platforms.Thus,it is always cheaper.Clearly,VC sys-tems are advantageous as the cost remains constant with number of number of nodes,though it takes time to get enough volunteers,as shown in Section4.2.7.3Months of VC supportable by xmonths of cloud costsWe determined the cost of x months on an EC2plat-form and determined how many months y on a VC plat-form could be supported with the same monetary amount (see Figure5).We did so with an EC2platform of1000 and10000small instances,and with SETI@home and XtremLab monthly expenses.Weﬁnd,for example,that 4months on EC2with1000nodes can support over a year of SETI@home.Of course,this comparison is only appli-cable assuming the cloud equivalence of the VC platform is at least as high as the EC2platform.Figure5.VC month costs versus EC2monthcosts7.4Cloud platform sustainable by VCmonthly costsWe also determined the size of a cloud platform that would be supportable based on a VC project’s current costs (see Figure6).With12K per month,SETI could purchase a maximum of2TeraFLOPS sustained over a month with High CPU instances(and no storage).Alternatively,SETI could purchase80TeraBytes of storage(and no comput-ing power)per month.By contrast,SETI@home provides about514.798TeraFLOPS of compute power and7740Gi-gaBytes of storage.These levels of computation and stor-age are2orders of magnitude less than the levels currently provided by project volunteers.Similarly,the cloud resources purchasable using the cur-rent budget of XtremLab(a project much smaller than SETI@home)are still an order of magnitude lower than what the cloud platform can provide.XtremLab provides about2.9TeraFLOPS of compute power and108GigaBytes of storage.For cloud computing to become more cost effec-tive than volunteer computing,costs would have to decrease by at least an order of magnitude.8Server Hosting on a CloudCloud computing is advantageous for variable workloads as the infrastructure can scale with rapid increases(or de-creases).Moreover,costs are variable(and in total less than theﬁxed costs).Cloud computing is effective for small to medium sized applications.For large projects,the costs are simply too high[25,27] to host on cloud.For example,with the FOLDING@home project,the storage requirements are about500TeraBytes.(a)SETI@homeserver(b)XtremLab serverFigure6.Cloud resources obtainable given current project costsIf stored on Amazon’s S3,the500TB of Folding@home’s data would cost over50K USD/month.Moreover,Fold-ing@home data analysis requires data access and manipu-lation so the potential costs of inbound and outbound data transfers from S3would make the estimate even higher.In comparison to FOLDING@home,SETI@home and XtremLab have less demands in terms of the computing in-frastructure.In the sections below,we determine the cost of hosting these projects on the cloud,and which server com-ponents make up the majority of costs when moving to the cloud.We believe that server hosting on a cloud has potential for several reasons.First,server workload has signiﬁcant variation.In Figure7,we see that the number of active hosts over time participating in various BOINC projects. Weﬁnd that the number of hosts varies greatly,and thus one could expectﬂuctuations in server host load.For example, in SETI@home,the number of hosts increased by almost an order of magnitude within a one month period.Spikes in load can be due to project publicity.In addition,there can be signiﬁcant decreases in load.For example,with the Predic-tor@home project,the load decreased about80%over a1 month time period.Decreases in host load can be due to the fact that most projects(with the exception of SETI@home) haveﬁnite workloads in batches.Often,the server has no work to distribute and servers are idle.Moreover,most volunteer computing projects are rela-tively small.We observe that more than half the projects have less than ten thousand hosts.If a global volunteer computing service over a cloud was offered,the project programming and maintenance costs could be lowered by amortizing over several projects and applications(in addi-tion to amortizing the hardware maintenance costs).8.1Project Resource UsageHere we characterize the resources used when hosting a BOINC project server.BOINC project servers consist of several components[1].A server-side Scheduler is used to receive client requests for workunits(aka tasks).Upon re-quest,the Scheduler assigns workunits to the client,which involves querying the BOINC database for workunit infor-mation.After workunit assignment by the Scheduler,the client downloads the workunits.Upon workunit comple-tion,the client will upload the results to a(possible sepa-rate)data server.A File Upload Handler on the data server is used to receive results from clients and to store them on aﬁle system.Uploaded results are periodically moved to a science database andﬁle system.The monthly resource usage of typical VC projects is shown in Table5.An upper bound on the number of IO transactions was determined using/proc/diskstats[10].We determine the other statistics using standard Linux tools.In general,the SETI@home server uses about3TB of storage,100Mbps of bandwidth,and has modest IO rates. The server serves about318,380active clients.The sched-uler and download outbound data transfer rate is much greater than the inbound.The download throughput is con-strained by a100Mbit limit.We also determine the resource usage for a smaller BOINC project called XtremLab[22].In general,the XtremLab server uses about65GB of storage,11Kbits/sec of bandwidth,and very light IO rates.The server serves about3,000active clients.As the XtremLab project ended in2007,these estimates were computed post-mortem using the server logs andﬁles.8.2Server Costs on CloudThe mapping of the components of VC servers(as de-scribed in Section8)to Amazon’s cloud components(asFigure7.Number of hosts per project over timeProjectComponent SETI@home XtremLabUpload(result)storage200GB negligibleDownload(workunit)storage2,500GB.14GBBOINCdatabasestorage200GB1GBScience re-sults/databasestorage1,000GB64GBScheduler throughput 6Mbits/secoutboundnegligibleUpload throughput (peak)10Mbits/secinbound9.3Kbits/secDownload throughput (peak)92Mbits/secoutbound1.7Kbits/secIO transactions141.9million negligible Table5.Project Resource Usage described in Section5)is as follows.We assume the Sched-uler and File Upload Handler execute over EC2.We assume the BOINC database is hosted on EBS.We assume the stor-age for uploads,downloads,and science results is stored on S3.Figure8(a)shows the costs for SETI@home on Ama-zon’s cloud.In total,it would cost about7K USD/month to host the SETI@home server on cloud.The majority of costs(~60%)are due to bandwidth alone.About25%of costs are due to CPU time of the6instances.Nevertheless, the cloud costs are less than60%of SETI@home’s current costs.So surprisingly,clouds may be cost-effective for even a"large"project such as SETI@home.However,one has to consider that staff costs for maintenance and etc.are vari-able across projects,and that we assume these costs would be subsumed by the cloud.Figure8(b)shows the costs for XtremLab.Monthly costs amount to about300USD/month.95%of costs are due to the CPU time of the instance.The cloud costs are about6% of XtremLab’s standalone costs.Clearly,clouds are advan-tageous for smaller,less-bandwidth intensive projects.8.3Server resources with given yearlybudgetWe also determined the amount of server resources for a given budget.In Figure9,we show the amount of cloud download bandwidth and storage for a yearly budget of10K and15K USD.We assume a Large instance,and show to-tal bandwidth and storage(over all instances when multiple exist).Clearly,as the number instances increases,one has to pay more for their CPU time,and the total amount of pur-chasable bandwidth and storage decreases.An application scientist could use these graphs to determine whether their。

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。

公共财政学教学课件：Chapter_08 Cost-benefit Analysis

Annual Net Return
Year R&D Advertising R =
0 -$1,000 -$1,000
0
1
600
0
0.01
2
0
0
0.03
3
550
1,200
0.05
0.07
PV
R&D Advertising
$150 128 86 46 10
$200 165 98 37 -21
Admissible Preferable Present Value Criteria
The Chain-Reaction Game The Labor Game The Double-Counting Game
8-22
Distributional Considerations
Hicks-Kaldor Criterion – a project should be undertaken if it has positive net present value, regardless of distributional consequences
8-20
Valuing Intangibles
Subverting cost-benefit exercises Reveal limits on intangibles Cost-effectiveness analysis
8-21
Games Cost-Benefit Analysts Play
（2）外部收益增加税收收入增强社会内聚力。保持和发扬民主自由。降低人口出生率。
8-29
收益分析案例——教育投资
3．成本收益的计量在教育的成本中，直接成本一般用实际支出数额来计量，

ACCAF8术语翻译

ACCAF8术语翻译序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析(法,学)研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析(法,学)研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts(ACCA)特计的证(经执业的结社 (ACCA)20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors' duty of care 审计(查帐)员的抚养责任40 auditors' report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 chinese walls chinese 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计(查帐)员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system (DBMS) 数据库管理制度 (数据管理系统)92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors' emoluments 董事酬金99 directors' serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessmentof control risk控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对 (牛犬等的)疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alonemicrocomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computersystemsIAPS 1002 CIS 环境-(与主机)联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in theaudit of small entities在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date在平衡 sheeet 日期後面的信息家电 10 事件156 IFAC's code of ethics for professionalaccountantsIFAC's 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计(查帐)员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires(ICEQs)内部控制评价调查表171 internal control questionnaires (ICQs) 内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standardsboard (IAASB)国际的审计和保证标准登船 (IAASB)175 international auditing practice statements(IAPSs)国际的审计实务声明 (IAPSs)176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC)177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters withthose charge governance审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating toentities using service organisations与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additionalconsiderations for specific itemsisa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internalauditingisa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors' report on financialstatements财务报表上的 isa 700 审计(查帐)员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documentscontaining audited financial statementsisa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financialstatementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entity's business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计(查帐)员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售(货)制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpectedrelationships可重视的 (市价)波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity andindependence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity andobtaining professional work声明 3: 广告法(学) ，宣传和获得专业性工作324 statement 5:changes in professionalappointment声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。

新东方bec中级口语讲义

BEC口语讲义Part 1 Interview:Sample ScenariosInterlocuter: Good morning. My name is X, and this is my colleague, Y. And your names are A and B?A: Yeah.B: Yeah.I: Thank you. Now, first of all, we‘d like to know something about each of you. Ms A, can you tell me a bit about yourself.A.My pleasure. As you know, my name is A. I‘m from Jiangsu Province. I‘m nowstudying in OO University. And I‘m majoring in international trade there.I: Thank you. Ms A. Now Ms B, can you tell me something about your ambitions?B: Yes, I am now a student with OO University majoring in business administration.I hope I can get my MBA and join a world famous multinational company. And after I have had enough experience, I am going to start a company of my own.I: Thank you, Ms B. And Ms A, could you tell me about your ambitions?A: A big question for me indeed. I‘ve never thought about it, but I bet I‘ll work towards a CEO of a big multinational corporation. That‘s my goal in life. And that‘s why I am spending so much time on English, business English in particular..I: Mr. A, you say you‘re spending a lot of time on business English. Do you think business English is difficult to learn?A: Not exactly, though it may be difficult at the initial stage. The thing is that you need to have some business knowledge before you start to learn business English.I: How about you, Ms B? Is it difficult for you?B: Not really. You know, I like English very much, and my major is business administration. So I have always found business English very interesting.* * * *I: Good morning, my name is X, and this is my colleague, Y. And your names are A and B?A: Yeah.B: Yes.I: Thank you. Now, first of all, we‘d like to know something about each of you. Miss A, can you tell me something about your work?A: My pleasure. I‘m working with APC Inc., which is a US-based company. I have worked there for three years on the international marketing side. I must say that it is a very interesting job. I love my job.I: Thank you, Miss A. Now Miss B, can you tell me about your activities outside college?B: Well, I do a lot of interesting things in my spare time. I often go shopping on weekends，something most of the young ladies like me do that in their spare time. And I have worked part time for several big companies. I think, by doing that, I can have some hands-on experience in business. That‘s very important for my future career.I: Thank you, Miss B. And you Miss A, can you tell me about your hometown?A: Hmm…well, my hometown is Nantong. It lies at the mouth of Yangtze River, the longest in China. It has a population of 5 million. There‘s quite some places of historical interests there. And the economy there is growing fast in my hometown. The friendly environment has attracted a lot of investment from overseas.I: Miss B, you said you‘d worked for several companies on a part time basis. Is there any other reason for you to work there apart from obtaining some work experience? B: Yeah. Obviously I can make some extra money from that. You know, my mother is now retrenched. It‘s really not easy for my parents to support me. And I don‘t want to be too heavy a burden for them.I: How about you, Miss A? Are you a part time by any chance?A: Oh, yes. But I don‘t work for companies. I teach several private students. I think teaching is a very interesting job, especially when I see my students are making progress. And just as Miss B said, money is an important consideration for me. So I teach for entertainment as well as for cash.Other possible questions:Life:What‘s your name? Where are you from? Do you think the place you are living in is an ideal place for living? Where do you like to live, in the city or in the countryside? Do you live near here? How did you come here?Work: Where do you work? What kind of work do you like? Who do you work for? What do you like best about your work? What do you think of your present job? What do you think of working at home? Do you like your boss? What kind of boss do you like best?Study: Where do you study? What kind of subjects do you like best? Do you like your school? How do you like exams at school?Hobbies: What do you often go shopping for? Do you like sports? What kind of sports do you like best? Do you think football is more popular in China than before? What are you hobbies? What kind of extracurricular activities do you like best? Why are you interested in golf?* * * *Part 2 Mini-presentation: (1 min preparation, 1 min talk)The structure of a good mini-presentation:I.Introduction: one or two sentences. No need to be very long.There are two ways of starting the question in BEC III ―how to…‘ and ‗the importance of…‘，and BEC II questions always start with ‗what is important when doing something‘So, for ‗how to…‘, you can always start with ‗Well, when it comes to xxing…, quite a number of things can be done.‘or ‗Well, as is known to all, it is very important to…The question is of course – how?‘For ‗ the importance of…‘, you can start with ‗Well, in my view, you should not underestimate the importance of …‘ or ‗Well, as is known to all, it is very important to…The question is of course –why?‘For BEC II, you can start with ‗Well, when it comes to xxing…, several vital factors must be taken into account. ‗ or ‗Well, as we all know, many factors must be considered when…, the questions is of course – which ones?‘Basically, ‗how to…‘ asks about methods, ‗the importance of…‘ asks about benefits, and ‘what is important when…‘ asks about factors to consider.II. Main body: 1st point + development sentences2nd point + development sentences(3rd , 4th points + development sentences) ……During the preparation, you should think of at least two points, in the form of key words or key phrases. Then you make a sentence using the each key word or phrase.There are four common ways to construct a development sentence：1.Explanation of the point : In this way, To put it another way, In other words, That is tosay, …so to speak, …let‘s say2.Stating Reasons : As a result, As a consequence, Consequently, Therefore, Due to, Thanks to,On account of3.Giving Examples: Say, For instance, For example, As a good example, By way of example4.Negative hypothesis : If…notBeginning: First of all, To begin with, For one thing, At the first stage, Initially, The company will begin by…Transition: And, And of course, Then, Besides, On the other hand, But more than that, Not only that, Apart from that, And an other thing, On top of that, What‘s more, Beyond those, But most importantly, But above all, Last but not least, Once…, Having (done)…III. Recapitulation or Conclusion: one or two sentences.All in all, In short, In a word, In brief, To summarise, To sum up, To recap, In conclusion, On the whole, Altogether, In a nutshell, To cut a long story shortYou can use the pattern ‗While there are also other considerations in… I believe the factors mentioned above are the most significant ones. ‗for ‗how to…‘ and ‗what is important…‘ questions. For ‗the importance of…‘, you can use ‗While there are also other arguments why… I believe thereasons mentioned above are the most significant ones. ‗* * * *Sample Mini-presentations:A. III-1. Career Development: how to fill a key vacancyWhen it comes to filling a key vacancy, a company will usually follow the same standard procedure. (开题)It will begin by producing an accurate job description of what it would like the successful candidate to do. （要点1，关键词job description）From this, it can then produce a profile of this ideal candidate, which is a list of skills, experience, attributes and so on. （发展1，解释）Having produced this profile, the company must then decide on the best recruitment method to capture a candidate with this profile. （要点2，关键词recruitment method）This might be an internal advertisement or an external advertisement in a newspaper, on the Internet say, even an agency or perhaps a headhunter. （发展2，例子）Having decided on the best recruitment method, the advertisements are then placed or the headhunter contacted and a list of candidates will be then drawn up to be put through t he company‘s recruitment processes. （要点3，关键词recruitment processes）This might be interviews, psychometric tests or even hand-writing analysis. （发展3，例子）This will then produce the ideal candidate for the company.The company will then have to negotiate terms with this candidate （要点4，关键词negotiate terms）and, hopefully, this will result in terms which are both affordable for the company and attractive enough to get the candidate they want. （发展4，解释）Even though different companies vary somewhat in their efforts to fill open posts, the steps mentioned above are very much the norm rather than the exception in any industry. （结论）B. III-11. Recruitment: the importance of having a good CVWell, in my opinion, you should never underestimate the importance of having a good CV. (开题)To begin with, in the majority of cases, your CV is the employer‘s first impression of you. （要点1，关键词first impression）Your first chance to impress your potential employer, let‘s say. （发展1，解释）As you should remember to your advantage, yo u‘ve got only 30 seconds to leave a positive impression on someone, whether he is a customer or a potential employer. （发展1，解释）But more than that, your CV also showcases your essential skills in order to compete in today‘s job market. （要点2，关键词skills）In other words, it provides an illustration of your skills to organize, summarize, prioritize and present information effectively, say, as well as your linguistic and communicative abilities. （发展2，解释）But above all, a CV, by its very nature, also indicates how your qualification and experience match your employer‘s requirements. （要点3，关键词qualification and experience）In this way, your prospective boss will be able to reach a sound decision on your suitability for the position. （发展3，解释）Even though employers these days use a variety of selection techniques, such as analyzing your handwriting or psychometric tests, a good CV is still the single most important part of any application. （结论）C. II-13. What is important when choosing a new supplier? Prices and discounts, ReputationWell, when it comes to choosing a new supplier, several vital factors must be taken into account.To begin with, I think we must consider the price of goods first. We can compare the prices offered by different suppliers and choose the one which is more reasonable. Because only if we get the supply at lower price can we make profits. Of course, it would be even better if the supplier can offer discounts to regular clients.Another point we should also consider is the location of the su pplier. We‘d better choose one who is not too far away from us. If the supplier is too far away, that will most likely increase the cost of transportation.Besides, it‘s also very important to consider whether the supplier is reliable. We would never choo se those who always deliver their goods late or those who can‘t ensure the quality of goods. Because late delivery may bring heavy loss to us, and quality is the lifeline of any business. Otherwise we may lose our own clients. So in this aspect, we must not make any concessions, and lower prices cannot be a valid mitigating factor.While there are also other considerations in choosing a supplier, such as reputation, means of payment, after-sales service, I believe the factors mentioned above are the most indispensable ones.D. II-36. What is important when choosing business premises to rent? Location, Length of contractWell, as we all know, many factors must be considered when choosing business premises to rent, the questions is of course – which ones?From my point of view, we should first take the location into consideration. Some companies choose to locate in office blocks downtown; some would like to be near the largest concentrations of their target customers. It depends largely upon the type of the company in question. Companies that provide services must be located within easy access. So they usually choose those places where there is convenient transportation.Another important facet to consider is the size of the premises. Nowadays, more and more large companies prefer an open, spacious working floor which allows colleagues to communicate and interact freely. Of course, a small company would not rent the whole floor. That will be a waste of space and an unnecessary cost burden.Last but not least, the length of contract should not be neglected. A fixed-term contract islegally binding and can only serve to make your situation worse in times of recession. Whenever possible, flexible contract arrangement should be preferred.While there are also other considerations in choosing business premises, such as rent and facilities, I believe the factors mentioned above are the most indispensable ones.E. III-7. Career Development: The importance of acquiring a range of skills throughout your careerWell, as is known to all, it is very important for a person to acquire a range of skills in the course of his career. The question is of course – why?When he has a range of skills, first of all, he is obviously more competitive than those who don‘t and therefore has better chances of surviving a downturn. To put it another way, companies are likely to retain highly skilled staff members even when mass layoff is inevitable.And that‘s not the only benefit. A person with a range of skills is more likely t o work his way to the top of the corporate ladder. In most companies, whether or not you have the appropriate skills is a relevant criterion for promotion.On the other hand, it will also be easier for a skilled employee to find a job outside his own company if he is not satisfied with his present job. In this way, acquiring a variety of skills in one‘s career offers more professional mobility.So, when all the benefits are taken into account, no wonder acquisition of skills is taken so seriously nowadays.F. III-8. Career Planning: how to assess the career opportunities provided by different types of companiesWell, when it comes to assessing different career opportunities, several vital factors must be taken into account.First of all, the type of company should be taken into consideration. Different types of firms have their own benefits and challenges. In a multinational company., say, you can learn international business management and culture, and as an icing on the cake, you may have more opportunities to travel abroad. However, English is the working language in multinationals. You have to be very good at English to work there. So state-owned companies may better suit some people.Salary should be another important consideration. As everyone knows, multinational companies usually offer higher salaries. But if you have just graduated from college, you shouldn‘t be too concerned about that. As a new hand, it‘s more important to gain more experience through working rather than earn quick money.After salary, we should not ignore other financial rewards in the form of fringe benefits. Some companies offer housing allowance, car allowance, children‘s education allowance in addition to salaries. Still others provide staff with free health club and cafeteria. And high tech firms often supplement salaries with stock options.Although there are also other considerations in assessing different careeropportunities, such as training, location, and good colleagues, I believe the factors mentioned above are the most indispensable ones.G. III-31. Human Resources: how to select the right staff for promotionWell, as is known to all, it is very important to select the right staff for promotion. The question is of course – how?For one thing, qualification definitely counts a great deal. A good qualification, especially an advanced degree, normally indicates high aptitude and a wide range of knowledge and skills. Even though we often hear clichés like ‗But degrees don‘t mean everything‘, in the real world, qualification actually means a lot.That said, there ARE certain skills and knowledge, or what we call flair, that come only from long-time hands-on experience. So it is only natural that the next thing to consider should be experience. Only by accumulating enough experience can an employee be totally at ease with his duties. Besides, experience can also tell us about his performance, track record, and leadership potential.Well, last but not least, personality should also be a factor in any staffing decision. Different positions require different personal qualities. The highest virtues for an engineer engaged in R & D, for instance, would be meticulousness and creativity. Yet for a sales manager, being energetic and outgoing is much more important because sales managers have to leave a good first impression upon their clients. But for any position, hard-working people are always welcome.So to recap, qualification, experience and personality are the three promotion criteria that we all need to keep in mind.H. III-62. Product Promotion: how to promote an imported brandWith so many people these days making a conscious decision to buy domestic products, the pressure on those companies wishing to promote imported brands is greater than ever before.Initially, a company needs to show how their product is superior to the local equivalents. Maybe it‘s better quality; maybe it‘s more stylish; maybe it‘s better image. Anyway, a company needs to show customers the benefits of being more adventurous in their buying decisions, in order to encourage them to move away from the home brands they currently use.Well, beyond that, if you market a product as something exotic or unusual, say, you‘re bound to attract new clients. As you may also have expe rienced, most people have a strong craving for things novel and unfamiliar. Of course, when the sense of curiosity wears off, such a strategy will usually fall short of expectations.Last but not least, cultural stereotypes are also a powerful selling tool. A cosmetics range associated with French chic, for example, is sure to attract customers. And if people are looking to buy a reliable car, there‘s no better label than ‗made inGermany‘. These national associations can also be exploited at the point o f sale. Playing French music in supermarkets, for example, is proven to improve the sales of French wine.All in all, if you want to successfully promote an imported brand, you need to give your customers a good reason to try something a little bit more exciting than their own home brands.I. III-70. Advertising: the importance of stereotypes in advertisingWell, I‘m very much convinced that you should never underestimate the importance of stereotypes in advertising.First of all, a stereotype is something enduring and easily identifiable to a whole national group. When an Asian audience see Eiffel Tower in an ad, they instantly conjure up the romantic image of Paris at night. And with that in mind, any product associated with French chic, say, cosmetics, perfume, and fashion, will become an easy sell. As another example, the German Audi designers in white lab coats are obviously obsessed with perfection. And so we can guarantee that any product we buy from them is going to be designed to perfection the moment we see this ad.What‘s more, stereotypes can make us feel good about our own value systems or customs. An ad targeted at a British audience might pit a refined Londoner against a brash New Yorker and that‘ll give the impression that the product we‘r e selling is obviously full of taste and discretion. And in this way, stereotypes reinforce the positive qualities in the minds of the viewers.And lastly, stereotypes make good comedy because everybody wants to laugh at other countries and people who are different. A fictitious aboriginal tribe once served as the backdrop for a celebrated cell phone ad. The contrast between the modern and the primitive kept the audience in stitches. And of course, if they‘ve had a laugh, they‘re more likely to remember the advert.So to sum up, stereotypes are useful to advertisers because they‘re basically a shorthand. You‘ve got thirty seconds to get your main selling point across. And with a stereotype you can do that in two.J. III-84. Marketing: the importance of packaging products appropriately In recent years, numerous factors have made packaging an important marketing tool.Increased competition and clutter on retail store shelves means that packages now must perform many sales tasks -- from attracting attention, to describing the product, to making the sale. Among these, the first one is undoubtedly the most crucial function. Companies are realizing the power of good packaging to create instant consumer recognition of the company or brand. Nowadays, in an average supermarket, which stocks 15,000 to 17,000 items, the typical shopper passes by some 300 items per minute, and 53 percent of all purchases are made on impulse. In this highly competitive environment, the package may be the seller‘s last chance to influence buyers. It becomes a ―five-second commercial‖. The renowned Campbell Soup Company, say, estimates that the average shopper sees its familiar red and white can 76 times a year, creating the equivalent of$26 million worth of advertising. However, everyone‘s favorite success story on packaging involves the ubiquitous red Coke can. Marketers everywhere have emulated but rarely equaled the marketing power of its simple design. More recently, the picture of a smiling Tiger Woods, the golf guru, appears on the boxes of a certain brand of cereals, apparently to convey an image of fitness, energy, and vitality. The effort has not been wasted – its sales tripled in one year.In brief, while good packaging can serve many practical purposes, it is with its utility in effective product promotion that marketers are primarily concerned.K. III-87. Customer Relations: how to maintain customer interest in a company’s products Well, as is known to all, it is very important for a company to maintain customer interest in their products. The question is of course – how?I think there are several ways to do that. For one thing, we should always make sure that we provide our customers with quality goods and quality after-sales service, as these two aspects are indisputably the lifeline of any business. Continuous new product development and innovation in service are also necessary in reinforcing and expanding customer base.Apart from that, enough emphasis should be laid on the feedback from our customers. If necessary, prompt action should be taken to take care of their needs and demands.Finally, if possible we should provide some incentives to repeat customers. For example, we can grant a certain rebate to them if their purchases reach a certain amount. And offering coupons and free delivery to customers are also effective and feasible methods.All in all, we should try our utmost to keep our customers satisfied and fulfill their expectations. Only by doing so can we maintain clients‘ interest in our products.L. III-113. Production Development: the importance of R & D to a company To illustrate the importance of research and development to some firms, the level of annual investment in research and development by the top ten listed corporations in the States can serve as a telling indicator: each of these firms typically spends more than $1 billion on research and development per year. The question is, why?First of all, firms invest funds in research and development primarily in order to design new products. F or instance, Procter and Gamble‘s R & D resulted in its two-in-one shampoo and conditioner technology. This new technology has been used in its famous Pantene, Head & Shoulders products, which now enjoy a significant market share in various countries.On the other hand, companies also use R & D to improve the products they already produce. Again, Procter and Gamble has improved the technology of Tide detergent more than seventy times. And not surprisingly, Tide is now the leading detergent in North America.What‘s more, R & D can allow one firm a huge competitive advantage and therefore improve revenue streams dramatically. For example, Pfizer, one of the pharmaceutical titans, has successfully obtained patents for such best selling drugs as Benadryl, Listerine and Viagra. In other words, Pfizer now has the monopoly in these lucrative drugs. This ‗license to print money‘ comes directly from Pfizer‘s R & D activities.In short, firms that spend money on R & D have found to their delight that the benefits almost always exceed the expenses.M. III-130. Health and Safety: the importance of a safe working environment for maintaining staff moraleFirms that create a safe working environment not only prevent injuries but improve the morale of their employees as well. I feel strongly that this is something indispensable for any company.First of all, a safe working environment offers peace of mind to staff members and therefore can significantly motivate staff to enhance a firm‘s productivity. As a result, m any leading firms, such as Intel and GE, now identify workplace safety as one of their main goals. Not surprisingly, these are some of the best performing firms anywhere in the world.What‘s more, a safe environment can reduce the occurrence of workplace a ccidents, which are usually a source of staff dissatisfaction and low trust in the management. Taking safety measures can enhance staff loyalty and, in turn, moral. For instance, Levi Strauss and Co. imposes safety guidelines not only in its US facilities but also in Asian factories where some of its clothes are made. Starbucks, meanwhile, has developed a code of conduct in an attempt to improve the quality of life in coffee-producing countries, in an effort to buck against sweatshop-like working conditions. These two companies have been rated highly by their employees.In short, if you want to boost morale among your staff, or to put it in plain words, if you want to see enthusiasm, confidence, or loyalty in your workforce, then safety should have your prior attention.N. III-137. International Business: the importance of a global presence for a company With more mergers and acquisitions than ever before, I think it‘s becoming quite clear that a company in the future will need to have a global presence in order to compete in tomorrow‘s market place. This presence can give a company many competitive advantages.To begin with, say, it can give access to local market knowledge, which can help avoid some very, very expensive mistakes on account of cultural conflicts. The Matsushita Firm of Japan learned this at a price, when they, without knowing the negative connotations of the word in the US, first launched their products under the brand name of ―National‘. Only when they switched to ‗Panasonic‘ did the fla t sale become brisk.On top of that, a global presence can spread the risk of doing business. As the saying goes: Don‘t put all your eggs in one basket. If a company sells to more than one market, it can survive a downturn in any one of those markets, tha t‘s something for sure.And if a company becomes truly global, the size of the company means it can realize economies of scale, say, in advertising or distribution or shipping. It can also move its production from country to country and take advantage of the best conditions at any given time.So I think, all in all, when these things are taken into consideration, it‘s quite clear that any company not looking to establish a global presence in the future may not have a future at all.O. III-138. Business Ethics: how to encourage ethical behaviour from employees Figures show that more and more companies are now reporting their ethical performance and it‘s clear, I think, that companies now have to address the issue of ensuring ethical behaviour amongst their staff. The question is of course – how?To begin with, awareness is key. And in order to promote awareness for ethics, the company needs to put ethics high on the training and staff development agenda. The HR department, say, can sponsor some workshops or seminars on business ethics, or even invite some external experts for this purpose.Once these procedures are in place, the company then needs to spell out an official code of ethical practice and ensure that all employees have access to it and can understand it easily. The company then needs to implement an effective and anonymous system of reporting any breaches of this code. Some companies even benchmark their ethical practices against those of industry leaders and see how they‘re doing.I suppose it‘s also vital that companies ensure that their senior managers set a good example, ‗walk and talk‘ so to speak. If they don‘t behave ethically why should staff?All in all, whatever measures a company adopts, it needs to make staff understand why ethics is important not just to the company but also to themselves as well.* * * *BEC II Part 2 questions:Career 职业题1.What is important when looking for a new job? Location, Salary, Good colleaguesSee C, F--Last but not least, good colleagues are not a minor consideration either. As we all know,。

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Features of public Cost-Benefit Analysis
Objective of public project: Maximization of social welfare On most occasions, both efficiency and equity should be taken into account. Market price not applicable. Sometimes market prices related to the public project do not exist. Sometimes due to the market failure, market prices cannot reflect true social marginal costs or social marginal benefits.
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Problems with the BCR and IRR
Problems with the Benefit-cost Ratio
Method I II I: Subtract $40 mistake from B I: Add $40 mistake to C B $250 $200 $210 $250 ρ C $100 $100 $100 $140 B/C 2.5 2.0 2.1 1.79
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3 Decision making rules (p154-156)
Net Present Value (NPV)>0 Total present value of benefits-Total present value of costs B2 C2 B3 C3 BT CT NPV B1 C1 ... 2 1 (1 ) (1 )T Benefit Cost Ratio (BCR)>1 Total present value of benefits/Total present value of costs Internal Rate of Return >Discount rate of the public project The discount rate which makes total present value of benefits equal to total present value of costs PVB( r )=PVC( r )，r=?
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2 Discounting
To translate future benefits and costs to present values in order to compare costs and benefits from different time periods. (p151) PV＝A/(1＋i)n A: future value，PV: present value，i: discount rate， n:number of years. Importance of Present Value of a Stream of discount Money rate： R1 R2 Higher RT rate may PV R0 ... 2 discriminate against (1 r ) (1 r ) (1 r)T projects withT returns 2 Inflation (1 ) R1 (1 )that R2 come (1 in ) the RT PV R0 ... 2 2 T T relatively distant (1 )(1 r) (1 ) (1 r) (1 ) (1 r) future.
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1 Types of costs and benefits
Real vs. pecuniary Intermediate vs. final Direct vs. indirect Inside vs. outside Tangible vs. intangible
product is $1million,but that in a competitive market it would have cost only $900,000,the opportunity cost should be $900,000. Taxes：Excise taxes should be excluded from the market prices. Externality Unemployed Resources： The opportunity costs are zero
$2.89
b
d Sa g e Da A0 A1 Sa’
$1.35
c
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Pounds of avocados per year
10
Evaluation of social benefits
2 Value of time Saved time times after-tax wage rate of users of the relevant public facilities. 3 Value of life Lost earnings: The present value of future expected earnings had death not occurred. Required compensation as reflected in wage differentials between safe and hazardous jobs. Willingness to pay for life insurance premiums. 4 Value of health Evaluate public hygiene by calculating the loss if one can’t stay healthy.
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பைடு நூலகம்
（3） Direct vs. indirect Direct benefits and costs: those related closely to the main project objective. Indirect benefits and costs: in the nature of by-products （4） Inside vs. outside Costs and benefits accrue inside the jurisdiction in which the project is undertaken. Costs and benefits accrue outside the jurisdiction in which the project is undertaken. When there is a “spillover” from one jurisdiction to another, this distinction is relevant. （5）Tangible vs. intangible Tangible: can be valued in the market Intangible: can not be valued in the market
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3
Types of costs and benefits
（1）Real vs. pecuniary Real benefits/costs: benefits/costs derived by final consumers of the public project reflecting addition to the social welfare. Pecuniary benefits and costs:due to changes in relative prices. Gains (losses) accrue to some individuals can be offset by losses(gains) experienced by others.No net gains or costs to society as a whole. （2）Final vs. Intermediate Final benefits: benefit consumers directly Intermediate benefits: enter into the production of other goods.
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5 Valuing other Intangibles Probability of subverting cost-benefit exercises Scene, …reverence Reveal limits on intangibles Cost-effectiveness analysis – p168 If measuring certain benefits is impossible, there is alternative to select the project with lowest costs in achieving the given goal. It is also feasible to study how to maximize the effects with given costs. For example: national defense
Cost-Benefit Analysis
Definition : method for evaluation of alternative public projects by comparing the present values of total expected benefits and total expected costs of them.