Project2(Inventory Accounting)
ACCA考试 F2库存控制
ACCA考试心得F2库存控制库存控制特性的几个ACCA考试论文的教学大纲。
这些论文的地区通常测试:确定经济订货批量(经济订购量)计算评估订购多少单位的一个特定的库存物品找到一个最优再订购水平(最佳方式)——提供一些想法可以允许水平的库存下降之前下订单讨论各种库存管理的实用角度——往往被学生没有实际经验的“理论”。
持有库存的优点和缺点理论计算的基础经济订购量和最佳的方式是有优点和缺点的库存(大或少量购买库存)。
优势包括:需要满足客户的需求利用批量折扣减少年度重新排序总成本缺点包括:存储成本资本成本绑在库存恶化、退化和盗窃背后的目的是计算经济订购量和高校是权衡这些和其它优点和缺点,并找到合适的妥协。
经济订购量在确定一次订购多少,一个组织将会认识到:随着订单数量的增加,平均库存上升,持有库存的年度总成本上升随着订单数量的增加,订单减少的数量和总年度重新订货成本减少。
年度控股和重新订货的总成本先降低,然后增加。
的成本最小化是经济订购量。
这种成本行为图如图1所示。
图1这个经济订购量的计算是基于一定的假设,包括:不断的购买价格不断的需求和不断的更换模具储存成本依赖于平均库存订单成本独立的订单数量导致的库存模式的假设,可以以图形方式如图2所示。
图2这个公式使用标准的ACCA的符号: CH =持有的库存单位成本公司成本=订购D =年度需求另外:TOC =年度重新排序总成本THC =每年总持有成本x =订单数量然后:平均库存= x / 2THC = x / 2×CH和:一年的订单数量= D / x TOC = D / x×有限公司年度总成本(受订单数量)是:C = THC + TOC = x / 2×CH +D / x×有限公司这个公式不提供考试——它需要被理解和记忆。
订单数量x的值,这个总成本最小化是经济订购量,由容易记住的公式:用经济订购量的公式你需要照顾你的数据放入公式,尤其是选择题的问题。
项目管理计划--PMP
XXXX项目项目管理计划（PMP）当前版本: <V1.4>提交日期：<200X年XX月XX日>文档状态: <完成>/<未完成>文档信息目录1.项目概要 (PROJECT OVERVIEW) (1)1.1 项目目的(P ROJECT O BJECTIVE) (1)1.2 项目摘要(P ROJECT D ESCRIPTION) (1)1.3 参考文档 (1)2.合同承诺 (CONTRACT COMMITMENT) (2)2.1 合同基线(B ASELINE) (2)2.2 任务(T ASKS) (2)2.3 项目提交件(D ELIVERABLES) (3)2.4 项目完成标志(A CCEPTANCE) (3)2.5 术语与条件(I TEMS AND C ONDITIONS) (3)3.项目计划 (PROJECT SCHEDULE) (4)3.1 计划概要(S UMMARY S CHEDULE) (4)3.2 详细计划(WBS) (5)3.3 项目提交件计划安排(P LAN FOR D ELIVERABLE S IGN-OFF) (6)4.组织架构 (ORGANIZATION) (7)4.1 项目组织架构(P ROJECT O RGANIZATION) (7)4.2 客户组织架构(C USTOMER O RGANIZATION) (8)4.3 项目组织说明(P ROJECT T EAM O RGANIZATION R ESPONSIBILITIES) (9)4.4 项目资源安排(P ROJECT S TAFFING) (10)4.5 项目组联络(P ROJECT C OMMUNICATIONS) (11)5.项目依赖 (PROJECT DEPENDENCIES) (13)5.1 客户依赖(C USTOMER D EPENDENCIES) (13)5.2 XXX依赖(XXX D EPENDENCIES) (13)6.项目财务 (PROJECT FINANCE) (14)6.1 财务计划(P LANNED C ASH F LOW) (14)6.2 财务状况--(F INANCE U PDATE) (14)7.风险管理 (RISK CONTAINMENT) (15)8.管理控制 (MANAGEMENT CONTROL) (16)8.1 变更控制(C HANGE C ONTROL) (16)8.2 安全和资产保护(S ECURITY AND A SSET P ROTECTION) (16)8.3 项目审查及其报告(P ROJECT R EVIEW AND R EPORTING) (16)8.3.1项目审查1 (16)8.3.2项目审查2 (16)1.项目概要 (Project Overview) 1.1项目目的 (Project Objective)描述项目目标本项目是XXX价格合同。
外贸采购相关专业词汇
外贸采购相关专业词汇外贸采购相关专业词汇1. 采购purchasing department / purchasing division / porcurement department 采购部2. buyer / purchaser 采购员3. quotation / quoted price 报价4. quotation / quotation invoice 报价单5. discount / rebate 回扣，折扣6. cost down 成本压缩7. cost reduction 降低成本8. deduct 扣除9. order / order sheet / order form / order blank 订单10. sample order 样品单11. purchase order (= PO) 采购单（订购单）12. place an order 下订单（place an order for sth. with .... 向....订购某物）13. open order 未结订单14. open purchase order 未结采购单15. rush order 紧急订单16. back order 欠交订单、延期交货订单17. additional order 追加订货18. sales order 销售订单19. firm planned order = FPO 确认的计划订单20. split order 分批订单21. Minimum order quantity = MOQ 最小订单量22. Fixed order quantity = FOQ 固定订货批量23. delivery schedule 交货排程24. date of delivery / delivery date 交货期25. place of delivery 交货点26. part delivery 分期交货27. short delivery交货短少28. short shipment 短装29. replacement 换货1、会议基础词汇1. meeting professional 会议专业人员2. convention center 会展中心3. conference center 会议中心4. tour operator 旅游批发商5. sponsor 发起人，主办单位，赞助商6. service contractor 服务承包商7. newsletter 时事通讯，业务通讯8. not-for-profit organization 非赢利性机构9. charitable 为慈善事业的10. public service 公益服务11. fraternal 兄弟的12. buyer 买方13. association meeting planner 社团/协会会议策划人14. corporate meeting planner 公司会议策划人15. meeting planner 会议策划人16. conference venue 会议地点17. related services 相关服务18. host 主办，招待19. Board of Directors’ meetings 董事会20. budget 预算21. on-site management 现场管理22. a for-profit business 赢利性机构23. title 头衔24. administrative assistant 行政助理25. executive secretary 执行秘书，行政秘书26. promote 促销27. required meeting 必须出席的会议28. conducive 有益于29. a full-time meeting planner 全职会议策划人30. site selection 挑选会址31. industry suppliers 会展行业的供应商32. site 会议地点，会议场所33. destinations 目的地34. food and beverage 餐饮35. hotel accommodation 酒店膳宿36. entertainment 娱乐37. town halls 市政厅，礼堂38. civic center 市府礼堂，市中心39. first tier city 一类城市40. second tier city 二类城市41. local chamber of commerce 地方商会42. telecommunication 电信43. audio visual 视听44. entertainer 演艺公司，演艺人员45. florist 花商46. event planner 事件策划人47. conference and convention contractor 会议服务承包商48. freight forwarder 货运承运商，转运商49. decorators 装饰服务商50. area supplier 当地供应商51. meeting room 会议室52. convention facility 会议设施，会议举办场所53. exposition hall 展厅54. sleeping room 客房55. meeting space rental 会议场所的租赁56. convention property 会议设施57. liaison 联络员，中间人58. marketability 可销售性二、会议进阶词汇1. attendance 与会人数2. function attendance 活动的参加人数3. break 会间休息4. session 分会5. lead time 筹会时间，提前量6. planning time 会议筹备时间7. duration 会议期限8. pre-convention 会前会9. profile of attendees 与会者概况10. SMERFA（social, military, educational, religious, fraternal,athletic首字母的缩写）指社会团体/军事机构/教育部门/宗教团体/兄弟会/运动员市场11. admission system 入场方式12. controlled admission 限制入场13. uncontrolled admission 无限制入场14. convention headquarters room 会议总部办公室15. hospitality suite 接待室16. admission policy 入场规章17. registration fee 注册费18. sponsoring organization 主办单位19. last-minute change 临时变更20. message board 留言版21. badge 徽章代表证22. directional sign 指向路标23. travel bottleneck 交通瓶颈24. packet pickup area 文件包领取处25. list of schedule events 会议活动安排表26. coupon tickets for functions 各类活动代金券27. self-adhering badge 自粘代表证28. bar coded badge 条码代表证29. directory of hotel’s service 饭店服务项目指南30. color-coding badge 彩色代表证31. admission system 会议入场方式32. controlled admission 限制入场33. uncontrolled admission 无限制入场34. ticket arrangement 票券管理35. goodwill visit 友好访问三、采购员必须掌握的英语词汇1. R&D (research&design) 研发2. APS (automated purchasing system) 自动采购系统3. CAD (computer automated design) 计算机辅助设计4. EDI (electronic data interchange) 电子数据交换系统5. ERP (enterprise resource planning) 企业资源计划6. ANX (automotive network exchange) 自动网络交换7. CPO (chief procurement officers) 采购总监8. CPE (collaborative planning and execution) 合作计划和执行9. TCA (total cost of acquisition) 总获取成本10. CPFR (collaborative,planning,forecasting,replenishment) 合作，计划，预测，补充11. SCM (supply chain management) 供应链管理12. VMI (vendor managed inventory) 卖方管理库存13. VMR (vendor managed replenishment) 卖方管理补货14. SCOR (supply chain operations reference) 供应链管理指南15. LEW (least ex works) 最小离岸价16. MOM (markup over coat model) 成本变动17. 3PL (third party logistics) 第三方后勤服务18. MRP (material requirements planning) 物料需求计划19. CIO (computer information officers) 信息主管20. PDCA (plan-do-check action cycle) 计划-实施-检查循环四、钱在英语中的二十六种使用方法1.bad money 无利可图的钱2.bank money 银行票据3.blood money 抚恤金4.boot money 企业赞助体育的钱5.call money 活期存款6.cheap money 低息借款7.dear money 高息借款8.dark money 加班费9.earnest money 定金10.fairy money 捡的钱11.folding money 纸币12.front money 预会金五、常见职务、职位英文译名Accounting Assistant 会计助理Accounting Clerk 记帐员Accounting Manager 会计部经理Accounting Stall 会计部职员Accounting Supervisor 会计主管Administration Manager 行政经理Administration Staff 行政人员Administrative Assistant 行政助理Administrative Clerk 行政办事员Advertising Staff 广告工作人员Airlines Sales Representative 航空公司定座员Airlines Staff 航空公司职员Application Engineer 应用工程师Assistant Manager 副经理Bond Analyst 证券分析员Bond Trader 证券交易员Business Controller 业务主任Business Manager 业务经理Buyer 采购员Cashier 出纳员Chemical Engineer 化学工程师Civil Engineer 土木工程师Clerk/Receptionist 职员/接待员Clerk Typist & Secretary 文书打字兼秘书Computer Data Input Operator 计算机资料输入员Computer Engineer 计算机工程师Computer Processing Operator 计算机处理操作员Computer System Manage r计算机系统部经理Copywriter 广告文字撰稿人Deputy General Manager 副总经理Economic Research Assistant 经济助究助理Electrical Engineer 电气工程师Engineering Technician 工程技术员English Instructor/Teacher 英语教师Export Sales Manager 外销部经理Export Sales Staff 外销部职员Financial Controller 财务主任Financial Reporter 财务报告人F.X. (Foreign Exchange)Clerk 外汇部职员F.X. Settlement Clerk 外汇部核算员Fund Manager 财务经理General Auditor 审计长General Manager/ President 总经理General Manager Assistant 总经理助理General Manager's Secretary 总经理秘书Hardware Engineer(计算机)硬件工程师Import Liaison Staff 进口联络员Import Manager 进口部经理Insurance Actuary 保险公司理赔员International Sales Staff 国际销售员Interpreter 口语翻译Legal Adviser 法律顾问Line Supervisor 生产线主管Maintenance Engineer 维修工程师Management Consultant 管理顾问Manager 经理Manager for Public Relations 公关部经理Manufacturing Engineer 制造工程师Manufacturing Worker 生产员工Market Analyst 市场分析员Market Development Manager 市场开发部经理Marketing Manager 市场销售部经理Marketing Staff 市场销售员Marketing Assistant 销售助理Marketing Executive 销售主管Marketing Representative 销售代表Marketing Representative Manager 市场调研部经理Mechanical Engineer 机械工程师Mining Engineer 采矿工程师Music Teacher 音乐教师Naval Architect 造船工程师Office Assistant 办公室助理Office Clerk 职员Operational Manager 业务经理Package Designer 包装设计师Passenger Reservation Staff 乘客票位预订员Personnel Clerk人事部职员Personnel Manager 人事部经理Plant/ Factory Manager 厂长Postal Clerk 邮政人员Private Secretary 私人秘书Product Manager 生产部经理Production Engineer 产品工程师Professional Staff 专业人员Programmer 电脑程序设计师Project Staff (项目)策划人员Promotional Manager 推售部经理Proof-reader 校对员Purchasing Agent 采购(进货)员Quality Control Engineer 质量管理工程师Real Estate Staff 房地产职员Recruitment Co-ordinator 招聘协调人Regional Manger 地区经理Research＆.Development Engineer 研究开发工程师Restaurant Manager 饭店经理Sales and Planning Staff 销售计划员Sales Assistant 销售助理Sales Clerk 店员、售货员Sales Coordinator 销售协调人Sales Engineer 销售工程师Sales Executive 销售主管Sales Manager 销售部经理Salesperson 销售员Seller Representative 销售代表Sales Supervisor 销售监管School Registrar 学校注册主任Secretarial Assistant 秘书助理Secretary 秘书Securities Custody Clerk 保安人员Security Officer 安全人员Senior Accountant 高级会计Senior Consultant/Adviser 高级顾问Senior Employee 高级雇员Senior Secretary 高级秘书Service Manager 服务部经理Simultaneous Interpreter 同声传译员Software Engineer (计算机)软件工程师Supervisor 监管员Systems Adviser 系统顾问Systems Engineer 系统工程师Systems Operator 系统操作员Technical Editor 技术编辑Technical Translator 技术翻译Technical Worker 技术工人Telecommunication Executive 电讯(电信)员Telephonist / Operator 电话接线员、话务员Tourist Guide 导游Trade Finance Executive 贸易财务主管Trainee Manager 培训部经理Translation Checker 翻译核对员Translator 翻译员Trust Banking Executive 银行高级职员Typist 打字员Wordprocessor Operator文字处理操作员六、办公室英语之餐桌礼仪1) As soon as the hostess picks up her napkin(餐巾), pickyours up and lay it on your lap. Sometimes a roll of bread is wrapped in it; if so, toke it our and put it on your side plate.2) The Soup CourseDinner usually begins with soup. The largest spoon at your place is the soup spoon. It will be beside your plate at the right-hand side.3) The Fish CourseIf there is a fish course, it will probably follow the soup. There may bea special fork for the fish, or it may be similar to the meat fork. Often it is smaller.4) The Meat CourseThe main Course is usually served by the host himself, especially if it is a fowl(鸡禽) or a roast which need to be carved. He will often ask each guest what piece he prefers, and it is quite proper to state your preference as to lean or fat, dark(红肉) or light(白肉).5) Using Knife and ForkIf you have English and American friends you will notice a few differences in their customs of eating. For the main or meat curse, the English keep the fork in the left hand, point curved downward, and bring the food to the mouth either by sticking the points onto it or in the case of soft vegetables, by placing it firmly on the fork in this position with the knife. Americans carve the meat in the same position, then lay down the knife and taking the fork in the right hand with the point turned up, push it under a small piece of food without the help of the knife and bring it to the moth right-side-up.6) Helping Yourself and RefusingIf a servant passes food around, he will pass the dish in atyour left hand so that you can conveniently serve yourself with your right hand. Never serve yourself while the dish is on your right; it is then the turn of your neighbor on the right. It is polite to take some of everything that is passed to you. But if there is something you may not like, you may quietly say: "No thank you."7) Second HelpingsThe hostess may or may not ask if you would like a second helping, according to the formality of the meal. If she does and you accept it, you should pass your plate to her or to the servant with the knife and fork still lying on it.8) The Salad CourseA salad is eaten with a fork only held in the right hand with points turned up. There is usually a special one for the salad, a little smallerthan the meat fork.9) Bread and ButterBread is taken in the fingers and laid on the side plate or the edge of the large plate, it is never take with a fork. Butter is taken from the butter dish with the butter knife and placed on the side plate, not on one's bread.10) Other Things on the TableWhen there are things on the middle of the table, such as bread, butter, jelly, pickles, nits, candies, you should not take any until the hostess ahs suggested that they be passed.11) Leaving the TableIt is impolite for a guest to leave the table during a meal, or before the hostess gives the signal at the end. When the hostess indicates that the dinner is over, she will start to rise from her seat and all the guests she rise from theirs at the same time.12) Various rules and SuggestionsSit up straight on your chair;Do not put much food in your mouth at a time;Drink only when there is no food in your mouth;Try not to get into your mouth anything that will have to be taken out; Do not make any nose when you eat;Do not clean your teeth at the table or anywhere in public, either with your finger or a tooth pick(牙签), not even with you tongue.13.glove money 贿赂14.good money 有利可图的钱15.hard money 价格比较稳定的钱（例如人民币，在亚洲经济中的作用）16.hot money 短期流动资金17.hush money 赌别人嘴的钱18.pill money 零花钱（pocket money/pin money)19.push money 提成20.ready money 现金21.seed money 本钱，本金22.silly money 来路不明的钱23.smart money 了解内情的人24.table money 餐费25.tall money 大笔的财富26.trust money 委托金外贸采购询盘常用英语口语May I have an idea of your prices?可以了解一下你们的价格吗?Can you give me an indication of price?你能给我一个估价吗?Please let us know your lowest possible prices for the relevant goods.请告知你们有关商品的最低价。
Microsoft Project中的成本管理
Microsoft Project中的成本管理本文从项目成本的估计、计算和跟踪三个方面介绍Microsoft Project中的成本管理。
1. 估计项目总成本在Project中可以使用下列三种方法之一来估计项目总成本：自下而上的估计：输入资源的基准费率或每次使用成本以及各项任务的固定成本，然后让Project计算出资源、任务和整个项目的总成本。
这种方法也称为自下而上的估计，能得出准确而可靠的结果。
自上而下的估计：根据以往的经验和过去类似的项目，输入资源、任务和项目的总体成本。
这种方法（称为自上而下的估计）易于完成，但通常准确性不如自下而上的估计方法。
参数建模方法：使用参数建模方法，即基于数学模型中的项目特征（参数）来预测成本。
模型既可以简单（例如，使用每平方米的成本来估计住宅建造的总成本）也可以复杂（例如，使用多个因素估计住宅建造的总成本，如楼层、窗户和门的数量）。
对于复杂的参数模型，可以使用Microsoft Excel进行计算，然后将成本估计导入到Project 中。
而对于使用简单公式（例如计算每平方米成本的公式）的模型，则可以使用Project 的公式功能。
2. 计算项目成本使用Project您可以评估并跟踪项目的基本成本信息。
可以使用几种不同类型的成本，而Project 可以在项目进行过程中为您计算这些成本。
Project 允许使用的成本由于成本是项目日程排定和控制的一个重要方面，Project 提供了几种不同类型的成本。
使用Project，您可以输入和跟踪以下类型的成本：基于费率的成本：根据为资源指定的费率和已完成工时量计算的成本每次使用成本：在每次使用资源时发生的成本，或特定任务中发生的一次性成本固定成本：为任务设定的保持不变的成本，无论任务工期长短或资源工作的工时多少，该成本均保持不变可以为资源输入几种成本。
例如，为工时输入每小时费率，但为出差时间输入固定费率。
根据资源是工时资源（人员或设备）还是材料资源，不同类型成本的计算方式不同。
美国管理会计CMA P2公式整理
偿债能力
动态相对数指标： 现金流比率 = 经营活动现金流 / 流动负债
经营杠杆
经营性收益变化百分比 / 销售收入变化百分比
杠杆
DOL=CM / EBIT=（EBIT + F） / EBIT= 1 + （F / EBIT） 财务杠杆
第
每股收益变化百分比 / 经营性收益变化百分比
DFL=EBIT / （EBIT- I）=EBIT / [EBIT - I -D / （1-T）]
收回期初投入的净营运资本
贴 现 现 金 IRR
内部回报率(IRR)指的是能够使投资项目未来净现金流的现值等于项目初 现金流出量的贴现率即 NPV = 0 时候的折现率
流
ICO
CF1
1 IRR 1
CF 2
1 IRR 2
CF n
1 IRR n
NPV
净现值(NPV)是指某个投资项目的净现金流的现值与项目初始现金流出量之差
戈登股利折现模型
下一期股息 / （投资者预期回报率 - 股息增长率）
ke
D1 P0
g
R j R f (R m R f ) j
β值>1，变动性高于总体市场 β值<1，变动性小于总体市场
WACC 期权 EOQ
Cost of capital ki Wi k p Wp ke We
看涨
看涨期权的持有者的收益 = 股价 - 行权价格 - 期权的成本 看涨期权出售者的损失 = -（看涨期权的持有者的收益）
再订货点
自发性 短期融资 实打实
订货点 = （ 前置期 * 每天耗用量 ） + 安全存货量
R%
CD%
100% - CD%
365 天
工厂常用英文翻译
工廠常用英語翻譯（機械、模具。
） 一、组织机构及职位总经理办公室General manager’s office模具部Tooling department项目部Project department品质部Quality department计划部 Plan department制造部Manufacture departmentKeypad产品部Keypad departmentIMD 产品部 IMD department五金部 Metal stamping department设计科 Design section冲压车间 Stamping workshop电镀车间 Plating workshop物控科 Production material control section计划科 Plan section仓务科 Warehouse section商务科 Business section品质规划科 quality plan sectionIQC科 IQC sectionIPQC科 IPQC sectionOQC科 OQC section检测中心 measurement center项目规划科 Project plan section项目XX科 Project section XX试模科 Mold test section成本科 Cost section设备科 Facility section采购科 Purchase section综合办 General affairs office编程科 Programming section模具工程科 Tooling engineering section 模具装配车间Mold assembly workshop文控中心 Document control center (DCC)注塑车间Injection workshop喷涂车间 Spray painting workshop装配车间Assembly workshop总经理General manager (GM)经理managerXX部门经理Manager of XX department原料库 Raw material warehouse半成品库 Semi-finished product warehouse 成品库 Finished product warehouse科长 section chief主任 chief部门主管 department head主管, 线长supervisor组长Foreman, forelady秘书secretary文员clerk操作员operator助理assistant职员staff二、产品超声波焊接ultrasonic welding 塑胶件 Plastic parts塑材 Raw parts喷涂件 Painted parts装配件 Assembly parts零件 Component原料 Raw material油漆 Paint稀释剂 Thinner油墨 Ink物料编号part number三、模具注塑模具injection mold冲压模具Stamping tool模架mold base定模座板Fixed clamp plate A板A plateB板B plate支承板 support plate方铁 spacer plate回位销 Return pin导柱 Guide pin动模座板Moving clamp plate 顶针ejector pin单腔模具single cavity mold 多腔模具multi-cavity mold 浇口gate合模力clamping force锁模力locking force开裂crack循环时间cycle time老化aging螺杆screw镶件 Insert主流道 sprue分流道runner浇口gate直浇口 direct gate点浇口pin-point gate测浇口edge gate潜伏浇口submarine gate浇口套sprue bush流道板runner plate排气槽vent分型线（面）parting line 定模Fixed mold动模movable mold型腔cavity凹模cavity plate，凸模core plate斜销angle pin滑块slide拉料杆sprue puller定位环locating ring脱模斜度draft滑动型芯slide core螺纹型芯threaded core热流道模具hot-runner mold 熔合纹weld line三板式模具three plate mold脱模ejection脱模剂release agent注射能力shot capacity注射速率injection rate注射压力injection pressure保压时间holding time闭模时间closing time电加工设备Electron Discharge Machining数控加工中心CNC machine center万能铁床Universal milling machine平面磨床Surface grinding machine万能摇臂钻床Universal radial movable driller 立式钻床Vertical driller倒角chamfer键Key键槽keyway间距pitch快速成型模Rapid prototype tool （RPT）四、品管SPC statistic process control品质保证Quality Assurance(QA)品质控制Quality control(QC)来料检验IQC Incoming quality control巡检IPQC In-process quality control校对calibration环境试验Environmental test光泽gloss拉伸强度tensile strength盐雾实验salt spray test翘曲warp比重specific gravity疲劳fatigue撕裂强度tear strength缩痕sink mark耐久性durability抽样sampling样品数量sample sizeAQL Acceptable Quality level 批量lot size抽样计划sampling plan抗张强度 Tensile Strength抗折强度 Flexural Strength硬度 Rigidity色差 Color Difference涂镀层厚度 Coating Thickness 导电性能 Electric Conductivity 粘度 viscosity附着力 adhesion耐磨 Abrasion resistance尺寸 Dimension(喷涂)外观问题 Cosmetic issue不合格品 Non-conforming product限度样板 Limit sample五、生产注塑机injection machine冲床Punch machine嵌件注塑 Insert molding双色注塑 Double injection molding薄壁注塑 Thin wall molding膜内注塑 IMD molding ( In-mold decoration）移印 Tampo printing丝印 Silk screen printing热熔 Heat staking超声熔接 Ultrasonic welding (USW）尼龙nylon黄铜 brass青铜 bronze紫(纯)铜 copper料斗hopper麻点pit配料compounding涂层coating飞边flash缺料 Short mold烧焦 Burn mark缩水 Sink mark气泡 Bubbles破裂 Crack熔合线 Welding line 流痕 Flow mark银条 Silver streak黑条 Black streak表面光泽不良 Lusterless表面剥离 Pelling翘曲变形 Deformation脏圬 Stain mark油污 Oil mark蓝黑点 Blue-black mark顶白 Pin mark拉伤 Scratch限度样品 Limit sample最佳样品 Golden sample预热preheating再生料recycle material机械手 Robot机器人 Servo robot试生产 Trial run; Pilot run (PR)量产 mass production切料头 Degate产能 Capacity能力 Capability参数 Parameter二次加工 Secondary process六．物控保质期shelf lifeABC分类法ABC Classification装配Assembly平均库存Average Inventory批号Batch Number批量生产Mass Production提货单Bill of Lading物料清单Bill of Material采购员Buyer检查点Check Point有效日期Date Available修改日期Date Changed结束日期Date Closed截止日期Date Due生产日期Date in Produced库存调整日期Date Inventory Adjust 作废日期D ate Obsolete收到日期Date Received交付日期Date Released需求日期Date Required需求管理Demand Management需求Demand工程变更生效日期Engineering Change Effect Date呆滞材料分析Excess Material Analysis完全跟踪Full Pegging在制品库存In Process Inventory投入/产出控制Input/ Output Control检验标识Inspection ID库存周转率Inventory Carry Rate准时制生产Just-in-time (JIT)看板Kanban人工工时Labor Hour最后运输日期Last Shipment Date提前期Lead Time负荷Loading仓位代码Location Code仓位状况Location Status批量标识Lot ID批量编号Lot Number批量Lot Size机器能力Machine Capacity机器加载Machine Loading制造周期时间Manufacturing Cycle Time制造资源计划Manufacturing Resource Planning (MRP II)物料成本Material Cost物料发送和接收Material Issues and Receipts物料需求计划Material Requirements Planning (MRP)现有库存量On-hand Balance订单输入Order Entry零件批次Part Lot零件编号Part Number (P/N)零件Part领料单Picking List领料/提货Picking产品控制Product Control产品线Production Line采购订单跟踪Purchase Order Tracking需求量Quantity Demand毛需求量Quantity Gross安全库存量Safety Stock在制品Work in Process零库存Zero Inventories七．QS-9000中的术语APQP Advanced Product Quality Planning and Control Plan，产品质量先期策划和控制计划PPAP Production Part Approval Process,生产件批准程序FMEA Potential Failure Mode and Effects Analysis,潜在失效模式及后果分析MSA Measure System Analysis,测量系统分析SPC Statistical Process Control,统计过程控制审核 Audit能力 Capability能力指数 Capability Indices控制计划 Control Plans纠正措施 Corrective Action文件 Documentation作业指导书 Standard operation procedure (SOP); Work instruction 不合格品 Nonconformance不合格 Nonconformity每百万零件不合格数 Defective Parts Per Million, DPPM预防措施 Preventive Action程序Procedures过程流程图 Process Flow Diagram, Process Flow Chart 质量手册Quality Manual质量计划 Quality Plan质量策划 Quality Planning质量记录Quality Records原始数据Raw Data反应计划Reaction Plan返修Repair返工Rework现场Site分承包方Subcontractors产品product质量quality质量要求quality requirement顾客满意customer satisfaction质量管理体系quality management system 质量方针quality policy质量目标quality objective质量管理quality management质量控制quality control质量保证quality assurance组织organization顾客customer供方supplier过程process服务service设计与开发design and development：特性characteristic可追溯性trace ability合格conformity缺陷defect纠正correction让步concession放行release报废scrap规范specification检验inspection试验test验证verificatio评审review测量measurement普通原因Common Cause均值Mean极差Range稳定性Stability计量型数据Variables Data变差Variation重复性Repeatability再现性Reproducibility稳定性Stability线性Linearity分辨率Resolution过程更改Process change质量功能展开QFD外观项目Appearance Item初始过程能力Preliminary Process Capability材料清单Bill of Material设计确认Design Validation设计验证Design Verification八．常用缩略词语OEM Original Equipment ManufacturerANOVA 方差分析法 Analysis of VarianceDFMEA 设计失效模式及后果分析 Design Failure Mode and Effects AnalysisDOE 试验设计 Design of ExperimentGR&R 量具的重复性和再现性Gage Repeatability and ReproducibilityPFMEA 过程失效模式及后果分析Process Failure Mode and Effect AnalysisQSR 质量体系要求Quality System RequirementQFD 质量功能展开 Quality Function DeploymentBOM 物料清单 Bill of MaterialCpk 稳定过程的能力指数 Capability for stable process LCL 下控制限 Lower Control LimitUCL 上控制限 Upper Control LimitLSL 工程规范下限 Lower Specification LimitX(—)--R图 均值一极差图 Average-Range Chart防错（POKA-YOKE）Mistake ProofingETA 预计到达 Estimate to be arrivePO 定单 Purchase orderM/C 机器 machineRFQ 报价需求 Request for quotationMFI 熔融流动指数 Melt flow indexFAI 全尺寸检测报告 First article inspectionCOC 材质证明 Certificate of complianceALT 加速老化试验 Accelerated life testCRR 承认书 Component review reportOT 加班 Over timeCAP 矫正计划 Corrective action planR&D 研发 Research and DevelopmentASAP 尽快 As soon as possibleECN工程更改通知Engineering change noticeDCN 设计更改通知 Design change noticeOTD 准时交货 On time delivery九．通用词语确保 ensure构想 construct会签 con-sign功能 Function机构 organization外观 appearance适用 apply to作业流程 Operation flow附件 attachment商务人员 business personnel汇总 summarize指定相关人员 designated personnel新产品开发说明会 new product development explanation meeting拟定 Prepare委托 entrust认证 qualify电子档 Soft copy3D文件 3D database移转 Transfer执行 ConductXXX申请单 XXX Application form客户要求 Customer requirement启动 Kick off评估 Evaluation作业员 Operator批准, 承认 Approval合同评审 Contract review可靠性 Reliability相关的 Relevan程序 Procedure制程 Process流程图 Flow chart产品 Product生产 Production资材 Logistics责任 Responsibility跟进 Follow-up交付 Delivery汇总 Summarize外协加工 subcontract指定相关人员 designated personnel。
会计英语IAS2Inventoryppt课件
会计英语
Unit 8 IAS2 Inventories 存货
Key terms
Opening inventory 期初存货 Closing inventory 期末存货 Purchase cost 采购成本 Cost of convention 加工成本 Trade discount 商业折扣 Raw materials 原材料 Work in the process 半成品 Finished goods 完成产品 Specific identification 具体辨认法 FIFO (first in first out) 先进先出法
Two possible methods of
calculating AVCO
Continuous weighted average method : new unit cost of inventory is calculated whenever a new receipt of materials occurs. AVCO = Remaining inventory cost = Issues cost
均法 Net realizable value (NRV) 可变现净值 Cost of goods sold 销货成本
Inventory definition by IAS 2①
Inventories are the assets② which shown below in the ordinary course of business:
Held for sale (finished goods) In the production process for sale (work
2023 ACCA APM(P2)知识点总结
2023 ACCA APM(P2)知识点总结
概述
本文档旨在总结2023年ACCA APM（P2）知识点，提供一份
简明扼要的参考资料。
知识点总结
以下是2023 ACCA APM（P2）的重要知识点总结：
1. 经营绩效评估：了解经营绩效评估的概念、目的和相关指标，如ROI、ROCE等。
2. 预算控制系统：掌握预算控制系统的组成和运作方式，包括
预算制定、执行和监控。
3. 高级预算技术：了解高级预算技术，如零基预算和活动基预算，以及其在组织中的应用。
4. 管理信息系统：熟悉管理信息系统的概念和功能，包括数据
收集、处理和报告。
5. 风险管理：掌握风险管理的原则和方法，了解风险评估、风
险规避和风险转移等策略。
6. 决策分析：了解决策分析的工具和技术，如成本-效益分析、灵敏度分析和风险分析。
7. 组织结构和控制：熟悉组织结构和控制的原则和方法，了解
不同类型的组织结构和权力分配。
8. 企业伦理：了解企业伦理的概念和重要性，包括诚信、责任
和可持续发展等方面。
9. 绩效评估和奖励：掌握绩效评估和奖励的原则和方法，包括
目标设定、绩效评估和奖励方案设计。
10. 财务策略和风险：了解财务策略和风险管理的关系，以及
在制定财务策略时要考虑的风险因素。
结论
本文档为2023年ACCA APM（P2）知识点的简要总结，提供
了一份参考资料。
在备考和学习过程中，建议深入研究每个知识点，加强复习和练习，以提高通过ACCA APM（P2）考试的准备水平。
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1. Briefly explain how the first-in-first-out (FIFO) method works.
First in, first out means exactly what it says. The first costs you bring into inventory are the first costs out to cost of goods sold
Suppose you buy five pens at $10 apiece on January 3 and purchase another five pens at $20 apiece on January 7. You then sell five pens on January 30. Using first in, first out, the five pens you purchased at $10 would be sold first. This would leave you with the five pens that you purchased at $20, which would leave the value of your inventory at $100.
2. Suppose you buy 10 widgets at $15 apiece on January 3 and
purchase another 20 at $20 each on January 7. You then
sell 18 widget on January 31. What would be the cost of
your inventory at January 31 using FIFO? Explain how you came to your answer.
Under the FIFO method, the cost of of inventory at January 31 would be $240.
3. Briefly explain how the last-in-first-out (LIFO) method works.
This method, commonly referred to as LIFO, is based on the assumption that the most recent units purchased will be the first units sold.
Suppose you purchase five widgets at $10 apiece on January 4 and five more widgets at $20 apiece on February 2. You then sell five widgets on February 20. The value of your inventory, using LIFO, would be $50, since the most recent widgets purchased, at a total value of $100 on February 2, were sold. You were left with the five widgets valued at $10 each.
4. Suppose you buy 10 widgets at $15 apiece on January 3 and
purchase another 20 at $20 each on January 7. You then
sell 18 widgets on January 31. What would be the cost of
your inventory at January 31 using LIFO? Explain how you
came to your answer.
Under the LIFO method, the cost of of inventory at January 31 would be $190.
5. If prices are rising, will FIFO or LIFO result in the highest
profit? Explain
When the prices are rising, FIFO ending inventory is highest because it is priced at the most recent costs, which are the highest while LIFO ending inventory is lowest because it is priced at the oldest costs, which are the lowest.。