中英文产品成本分析表
Product quotation cost analysis form
客户名称Vendor： 天猫运营店
日期(Date)：
成本结构(cost frame)
2015-1-15
备 注 (remark)
类 别description
A 1 2 3 A 1 3 B 1 C 1 D E 1 2 3 F 1 2 3 项目project 产品名称part name 产品编号part no 市场需求量（K/M）volume/YEAR 整机材料估测material calculation 整机产品配置与价格 见BOM表 损耗：1% 资金成本 资金利息费用 加工成本 加工费用 失败成本 材料成本+加工成本X1% 包装运输费（RMB/件）packing&transport cost 包装费（RMB/件）packing cost 运输费（RMB/件）transport cost 总包装运输费/件total packaging&transport cost per pcs 单位总成本（RMB/件）total cost per pcs 管理人工成本: 8% 售后服务费:1.5% 纯利润率: (10% -15% ) 9%
平板电脑XXX 寸 MTK8382 8G 白色
110340
7.9 1G
需求量比较大
xxx元 xx元 x元 xx元 xx元
Байду номын сангаас
含税
x元 xx元 xxxx元 xxx元 xx元 xx元 xx元
12X200=2400元 53.9X450=24255元 10.1X400=4040元 61.2X400=24480元
H
单位报价（RMB/件）含税价17%
xxx元
备注remark
批准(Approved):
复核（Rechecked):
审核(checked):
编制(Prepared)：
表格编号：RC-（QP06）-002 版本：01
市场研究术语中英文对照
市场研究行业词汇英语翻译《财富》杂志Fortune案头调研Desk Research奥美公司Ogilvy & Mather白色商品White Goods百乐门Parliament百威啤酒Budweiser包裹销售法Banded Pack宝洁公司Procter ＆ Gamble宝丽来Polaroid宝马BMW边际成本Marginal Cost边际收益Marginal Benefit标准差，均差Standard Deviation别克Buick波立兹调查公司"Alfred Politz Research，Inc”波旁王朝Ancient Age Bourbon波特福洛分析Portefolio Analysis产品差异Product Differentiation产品生命周期Product Life Cycle产品系列Product Line产品组合Product Mix阐述Presentation超级市场Supermarket成对比较法Paired Comparisons成功的理想主义者Successful Idealist承诺型消费者Committed Buyer程度测试Tachistoscope橙色商品Orange Goods冲动购买Impulse Buying重叠率Duplication抽样Sampling传销Pyramid Selling传阅发行量Pass—on Circulation词语联想法Word Associaton刺激营销Incentive Marketing促销Promotion达彼思广告公司Ted Bates & Copany大卫·奥格威David Ogilvy戴比尔斯De Beers丹尼尔·斯塔奇公司Danile Starch & Staff 弹性Elasticity到达率Reach道奇Dodge第三者法Third-Person Technique第一提及Top of Mind电话访问Telephone Interview电通广告公司Dentsu电子售点数据EPOS Data定量研究Quantitative Research定位Positioning定性研究Qualitative Research动机研究Motivation Research读者Readers读者人数Readership独特销售主张Unique Selling Proposition 杜邦公司Du Pont多方面衡量Multi-dimensional Scaling多品牌战略Multi—brand Strategy惰性销售Inertia Selling恩格尔曲线Engel Curves二手资料Secondary Data发行量Circulation发行量稽核组织ABC仿造Me Too访谈Interview访问员Interviewer非处方药OTC菲力普·莫里斯公司Philip Morris Company菲亚特FIAT肥皂剧Soap Opera分刊测试Split—run Test分销Distribution丰田TOYATA缝隙分析Gap Analysis浮动插播Floating Spot辅助回想Aided Recall付费发行量Paid Circulation复核Back Checking复核Validation富豪汽车VOLVO富可视Infocus富士胶卷FUJI FILM覆盖率Coverage盖凡尼克皮肤反应测试仪Galvanic Skin Response Meter 盖洛普暨罗宾逊调查公司"Gallup & Robinson,Inc"概念测试Concept Testing高度介入产品High Invovement Procuct革新消费者Innovators葛瑞广告Grey Advertising公众调查公司"Audience Research，Inc”贡献Contrubution购买周期Buying Cycle孤独守巢人Empty Nesers鼓动销售Hard Sell故事板/分镜头表Storyboard故事完成法Story Completion观察调研法Obseravtion Study广告Advertising广告/销售比率Advertising/Sales Ratio广告比重Advertising Weight广告标准Advertising Standard广告调查基金会（美国）Advertising Research Foundation广告概要Advertising Brief广告口号Slogan广告目标即广告效果评测Defining Advertising Goals for Measured Advertising Results国际商用机器公司IBM过度杀伤Overkill过滤审查Screening哈佛商学院Harvard Business School红色商品Red Goods互补品Complements花旗集团Citigroup华尔街Wall Street黄金时段Prime Time辉瑞Pfizer混合调查Omnibus Research混和调研Omnibus Research基本读者Primary Reader稽核Audit吉芬商品Giffen Goods吉列Gillette集团购买Organizational Buying集中度Affinity集中市场细分Concentrated Segmentation计算机辅助的电话采访Computer Assisted Telephone Interviewing 记忆测试Recall Test记忆性Memorability佳能Canan家乐福Carrefour家庭（户) House Hold家庭稽核Home Audit家庭生活周期Family Life Cycle甲壳虫Bettle价格分析Values Analysis价格敏感Price Sensitive价格歧视Price Discrimination价格战Price War间接调研Off—the-research建议价格Recommended Price箭牌口香糖Wrigley讲究派头的诉求Snob Appeal交叉销售Cross—selling交替需求Alternate Demand焦点小组（讨论）Focus group (Discussion）/Interview—FGD/FGI 角色扮演Role Playing阶式渗透Cascading结构化访问Structured Interview金佰利Kimberly-Clark浸透策略Penetration Strategy精工SEIKO句子完成法Sentence Completion决策群Decision Making Unit决定性调研Conclusive Research卡通测试Cartoon Tests开放题Open-ended Question开机率Homes Using TV柯达Kodak壳牌Shell可变价格Variable Pricing可口可乐Coca—Cola可丽舒Kleenex可信度Believability克莱斯勒Chrysler克劳德·霍普金斯Claude Hopkins客观看法Outside View肯德基炸鸡Kentucky Fried Chicken口碑广告Word-of—mouth Advertising快流量消费品Fast-moving Consumer Goods 拉力Pulling Power拦截访问Intercept Interview乐观奔命者Optimistic Striver离差Deviation李奥·贝纳Leo Burnett李佛兄弟公司Lever Brothers力士Lux连带外部效应Network Externality联合调研/辛迪加Syndicated Research 联合分析Conjoint Analysis联合利华公司Unilever联想Association Techniques练习性预演Dry Run两步收费Two-part Tariff量表Scale劣等商品Inferior Goods零售周期Wheel of Retailing零头定价法Odd—even Pricing漏斗深入法Funnel Approach露华浓Revlon乱数表Random-number Table罗塞·瑞夫斯Rosser Reevse罗夏测试Rorschach Test骆驼Camal马丁·迈耶Martin Mayer麦当劳McDonald’s麦肯爱里克森广告公司Mccann—Erickson 麦氏威尔咖啡Maxwell House Coffee卖方市场Seller’s Market满意购买者Satisfied Buyer盲测Blind Test毛评点Gross Ratting points媒体分析Media Analysis每千人（户）成本Cost Per Thousand Figure每千人成本Cost Per Mille美孚Mobil美国报纸发行人协会American Newspaper Publisher’s Association 美国电报电话公司AT＆T美国广播公司ABC美国广告代理商协会4A’sThe American Association of Advertising Agencies美国民意研究中心American Institute of Public Opinion美国营销协会American Marketing Association美国运通American Express描述性调研Descriptive Research民意测验Opinion Poll明尼苏达矿务及制造业公司3M模似Simulation姆姆巧克力M&M耐克Nike尼尔逊公司 A. C. Nielsen尼尔逊全国电视指数Nielsen National Television Index 尼尔逊受众测定器Nielsen audiometer尼尔逊指数Nielsen Index欧宝OPEL欧洲民意测验和市场调研协会ESOMAR帕累托原理Pareto Principle派生需求Derived Demand攀比效应Bandwagon Effect判断性抽样Judgement Sampling旁氏Pond's陪伴购物Accompanied Shopping配额Quota配额抽样Quota Sampling频率分布Frequency Distribution品牌Brang品牌测试Brang Test品牌估价Brang Valuation品牌管理Brang Management品牌偏好Brang Preference品牌认知Brang Awareness品牌形象Brang Image品牌性格Brang Personalities品牌忠诚度Brang Loyalty品牌转换成本Switching Cost品质认知度Perceived Quality七喜7UP期望值Expectations期望值Expected Value其他指导人Other—directed Person 企业标志Corporate Logo企业识别Corporate Identity前导性研究Pilot Study潜意识广告Subliminal Advertising 强生公司Johnson ＆ Johnson乔治·格里宾George Gribbin情感购买者Like Friend情感象征Emotional Symbol渠道冲突Channel Conflict全国性涵盖度Blanket人口统计学特征Demographics人员推销Personal Selling认识差距Cognitive Dissonance认知Awareness认知图表Perceptual Mapping日后记忆Day-after-recall入户访问Door—to-door Interview 软性促销Soft Sell萨奇公司Saatchi ＆ Saatchi三维营销3-D商店稽核Store Audit社会等级Social Grading社会接受度Social Acceptability 社会营销Social Marketing深度访谈Depth Interview生存者Survivor生活方式Lifestyle声音比例SOV声音份额Share of Voice施乐Xerox时代华纳Time Warner时机感Sense of Timing时间档次Time Slot时序分析Time—Series analysis 识阈效应Threshold Effect使用与态度Usage and Attitude市场策略的利润效果Profit Impact of Market Strategy 市场调研Market Research市场调研/营销调研Marketing Research市场细分Market Segmentation市场占有率Market Share视听众暴露度Impession收获战略Harvesting Strategy收入效应Income Effect收视(听)率Ratings收视率Television Rating售点POP售点POS斯塔奇数字Starch Figure斯坦利·里索Stanley Resor斯沃琪Swatch四点分析SWOT Analysis随机抽样Random Sampling索尼SONY态度Attitude探索性调研Exploratory汤橱浓汤Campbell's Soup特许经营Franchise替代品Substitutes替代效应Substitution Effect天美时Timex听众调查Audience Research通用汽车General Motor同类相食Cannibalisation投射研究Projective Research图片响应法Picture Response Techniques推拉战略Push and Pull Strategies推力Push Power完成法Completion Techniques完全竞争市场Perfectly Competitive Market 万宝路Marlboro万事达卡Master Card威廉·伯恩巴克William Bernbach威士卡VISA维持者Sustainer伟哥Viagra胃溃疡峡谷Ulcer Gulch稳定插播Anchored Spot问卷Questionnaire沃尔玛Wal—Mart Stores无品牌忠诚度No Brand Loyalty无提示认知Unaided Awareness无准备调查访问Cold Calling西门子SIEMENS习惯购买者Habitual Buyer习惯性购买Habit Buying喜力Heineken系统销售System Selling细流战Drip Campaign显著特征Salient Attribute现场调研Field Research现场督导Conductor现场督导Field Supervisor现场工作Field Work现场人员Field Force线上活动Above—the—line线下活动Below-the—line相关群体Reference Group象牙牌香皂Ivory消费者购物固定样本Consumer Purchase Panel 消费者内在需求Consumer Insight消费者偏好Consumer Preferences消费者剩余Consumer Surplus消费者形象描述Consumer Profile销售定额Sales Quota销售反馈功能Sales Response Function 销售领域Sales Territory销售预测Sales Forecast销售专集Sales Literature销售组合Sales Mix小组讨论Group Discussion心理图案学Psychographics心理戏剧Motivational Theater心智索引Mindex心智占有率Share of Mind新奇士Sunkist新人训练Orientation Training形象Image虚荣效应Snob Effect选择性分销Selective Distribution雪佛兰Chevrolet雅皮YUPPY眼睛轨迹研究Eye Tracking Research 扬雅广告公司Young ＆ Rubicam样品Sample一次性购物One—stop Shopping一手资料Primary Data伊莱克斯Electrolux宜家IKEA移情作用Empathy意见领导Opinion Leader因果性调研Causal Research营销会计稽核Marketing Audit营销近视Marketing Myopia营销组合10P’s营销组合4C's’营销组合4P's营销组合Marketing Mix营业额/到达率增长指数Turnover影响力等级Hierarchy of Effects佣金制Commission System由报纸决定（刊登位置) Run—of—paper 邮购Mail Order有提示认知Aided Awareness有效贮藏期限Shelf Life诱导转向法Bait and Switch语义差异法Semantic Differential预检验Pre-testing原创性Originality原子状测试Atomistic Test岳母研究Mother—in-law Research载波技术ZAP赞助Sponsorship詹姆士·韦伯扬James Webb Young展览会Exhibition争夺经营Scrambled Merchandising正常商品Normal Goods直递Direct Mail直销Direct Marketing智威汤逊J。
财务英语中英文对照表(部分)
财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。
成本管理中英文文献对照及成本控制参考文献
成本管理中英文文献对照及成本控制参考文献参考文献 1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，2003.7〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，2005.1〃8 Catherine Stenzel，Joe Stenzel.Essentials of Cost Management M〃The Financial Aspects of Corporate Governance Gee Co.Ltd London..2003〃9 David W〃Yong.A Manager’s Guide to CostCutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997. 11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004. 13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004. 14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃1999.6 16 伍爱〃质量管理学M〃广州〆暨南大学出版社〃2006.8. 1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。
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。
(销售管理套表)市场营销专业词汇中英文对照表
（销售管理套表）市场营销专业词汇中英文对照表市场营销专业词汇中英文对照表Marketing Management营销管理New Products Development新产品开发Service Industry Marketing服务业营销Advertising广告Business Negotiation商业谈判International Marketing国际市场营销Sales Channels销售渠道Public Relationship公共关系Consumer Behavior消费者行为Systems of Management Information管理信息系统Marketing Research营销调研accesibility 可进入性accessory equipment markets 附属设备市场account management policies 客户管理策略positioning定位additions to existing product lines 现有产品线的增加administered vertical marketing systems 管理式垂直营销系统market segmentation市场细分sales promotion销售促进advertising feedback 广告反馈advertising frequency 广告频率advertising media 广告媒体advertising reach 广告接受人数advertising message 广告信息advertising source 广告信息来源agent middleman 代理商allowance 折让alteration 退换American Marketing Association 美国营销协会annual marketing plan 年度营销计划assurance 保证attitudes of consumers 消费者态度availability 可获得性/供货能力awareness （产品）知晓度/知名度baby boomers 婴儿潮出生的一代人backward channels for recycling 回收的后向渠道backward integration 后向垂直一体化banner advertisements 横幅标语广告bar codes 条形码barter 实物交易basic physical needs 基本生理需要BCG Grow-Share Matrix 波士顿增长-份额矩阵before tests 事前测试Behavior Scan Information Resources Inc. 行为扫描信息源公司behavioural analysis 行为分析behavioural hierarchies 行为层级benchmarking 基准benefit clusters 利益群体benefits 利益Benz 奔驰billing 帐单birth rate 出生率blanket purchase order 一揽子采购合同blind-paired comparison testing 双盲比较测试blue collars 蓝领bottom line 底线/盈亏一览结算线brand awareness 品牌意识/认知brand extensions 品牌扩展brand loyalty 品牌忠诚度brand mark 品牌标志brand name 品牌名称brand positioning 品牌定位brand recognition 品牌识别brand strategies 品牌战略brand 品牌branding strategy 品牌化战略branding 品牌化brand's equity 品牌的价值break-even analysis 盈亏平衡分析break-even volume 盈亏平衡产量breath of product assortment 产品线的宽度breath or diversity of product lines 产品线的宽度或多样性bribery 贿赂British Airways 英国航空公司brokers 经纪人budgeting 预算bundle 捆绑Bureau of Census 人口统计局busines strength rating 商业能力评分business plan 商业计划business position 经营地位business sector 商业部门business services markets 商业服务市场business strategies 经营战略business unit strategy 经营单位战略buyback allowances 回购折让buyback arrangements 产品返销buyers' bargaining power 买方的讨价还价能力buyers 采购者buying behavior 购买行为buying center 采购中心buying inertia 购买惯性buying intention 购买意图buying offices 连锁商店的进货中心buying power indes (BPI) 购买力指数buying situation 采购情况/类型buying task 采购任务capital gains 资本收益capital invested in product 产品投入资本Carnival 嘉年华cash cows 现金牛类cash discounts 现金折扣catalogue sales 目录销售categorization of perception 感知分类categorization 分门别类centralization 集中化chameleons/followers 变色龙/跟随者channel alternatives 可选择的营销渠道channel conflicts 渠道冲突channel decisions 渠道决策channel functions 渠道功能channel institutions 渠道组织结构channel management 渠道管理channel objectives 渠道目标channel of distribution 分销渠道channel power 渠道权力channel-control strategies 渠道控制战略channel-design decisions 渠道设计决策channel-management decisions 渠道管理决策channels of communication 传播渠道choice criteria 选择标准closing a sale 结束销售clothing retailers 服装零售商co-branding 联合品牌code of ethics （职业）道德标准coercive power 强制权cognitive dissonance 认识的不协调collection of data 数据收集collection 收款co-marketing alliances 联合营销联盟combination compensation plan 结合式薪酬方案commitment 承诺communication channels 传播渠道communication process 传播过程communication 信息交流/沟通communications media 传播媒体company personnel 公司员工comparative advertisements 比较广告comparison of brands 品牌比较compensation deals 补偿处理compensation plan 酬金方案compensation/rewards 酬金/奖励compensatory 补偿性的competition and industry evolution 竞争和行业演变competition-orientated pricing 竞争导向定价法competitive advantage 竞争优势competitive (supply-side) evolution 竞争（供方）演变competitive factors 竞争因素competitive intelligence 竞争情报/信息competitive parity promotion budgeting 竞争均势促销预算法competitive strategy 竞争战略competitive strength 竞争优势/能力competitor analysis 竞争者分析complaint handling 投诉处理component materials and parts markets 组成材料和零部件市场computerized ordering 计算机化的订购conclusive research 确定性研究conditions of demand 需求情况conflict and resolution strategies 冲突和解决战略conformance to specifications 与规格一致conformance 一致性confrontation strategy 对抗战略conjoint measurement 联合测度法conjunctive model 联合模型consumer decision-making 消费者（购买）决策consumer goods channels 消费品分销渠道Consumer Goods Pricing Act, USA 美国消费品定价法案consumer goods 消费品consumer markets 消费品市场consumer needs 消费者需求consumer packaged-goods firms 消费者包装食品公司consumer promotion 消费者促销consumer tests 消费者测试consumer/household market 消费者/家庭市场consumers' perceptions 消费者感知consumption 消费contests 竞赛contingency planning 权变计划contract construction 契约建筑业contract manufacturing 契约制造业contraction/strategic withdrawal strategy 收缩/战略性撤退战略contractual entry modes 契约式进入模式contractual vertical marketing systems 合约式垂直营销系统contribution margin analysis 边际贡献（贡献毛利）分析contributrion margin 边际贡献control strategies 控制战略convenience food stores 便利食品商店convenience goods 便利品convenience 服务的便利性Cool Whip 清凉维普co-operative advertising 合作性广告co-ordination and conflict resolution 协调与冲突解决co-production 合作生产core benefit proposition (CBP) 核心利益方案/提议corollary-data method 推定数据法corporate HQ 公司总部corporate scope 公司（经营）范围corporate strategy 公司战略corporate vertical marketing systems 公司式垂直营销系统corporate/institutional advertising 团体/社会公共机构广告corrective action 矫正行动cost analysis 成本分析cost effectiveness 成本有效性cost leadership strategy 成本领先战略cost of capital 资本成本cost of goods sold (COGS) 产品销售成本cost reductions 降低成本产品cost-and-volume relationship 成本-数量关系cost-oriented pricing 成本导向定价法cost-plus/mark-up pricing 成本加成/溢价定价法costs and benefits of marketing functions 营销职能的成本和效益costs of competitors 竞争者成本costs of distribution 分销成本countertrade 对等贸易coupons 优惠券courtesy 礼貌coverage of geographic market 地域性市场的范围coverage of relevant retailers 相关零售商的销售范围credibility 信誉credit terms 信贷条款critical assumptions 关键假设cross-elasticity 交叉弹性customary pricing 习惯性定价法customer analysis 顾客分析customer contact 顾客接触customer demand 顾客需求customer intimacy 顾客亲密度customer loyalty 顾客忠诚度customer need 顾客需要customer organization of sales force 按客户组织销售队伍customer retention 顾客维系/保留customer satisfaction 顾客满意度customer segment pricing 顾客细分市场定价customer service 顾客服务customer-oriented pricing 顾客导向定价法customers' perception 顾客感知customers' preferences 顾客偏好customers' price sensitivity 顾客的价格敏感度customizing 定制data collection 数据收集data confidentiality 数据保密data research 数据研究data sources 数据来源dealers 经销商deceptive advertisements 欺骗性广告deciders 决策者declining markets 衰退市场decoding 解码defect rate 缺陷率defender strategy 防御型战略defensive new-product development strategy 防御性新产品开发战略defensive positioning 防御性定位delivery time 交付时间delivery 配送demand characteristics 需求特征demand curve 需求曲线demand-oriented pricing 需求导向定价法demographic environment 人口统计环境department stores 百货商店dependability 可靠性deregulation 放松管制derived demand 衍生需求descriptive research 描述性研究design decisions 设计决策desired percentage mark-up on retail 预期零售利润率desired percentage return 预期回报率determinant attributes 关键属性determinants 决定因素different responses 差别反应differentiated defender strategy 差异化防御战略differentiated marketing 差异化营销differentiation over time 不同时间的差异differentiation strategy 差异化战略differentiation 差异化diffusion of innovation theory 创新扩散理论dimension 因素dimensions of quality 质量维度direct costing profitability analysis 直接成本盈利性分析direct mail 直接邮寄direct marketing via advertising media 通过广告媒体的直接营销direct marketing 直接营销direct product profitability (DPP) 直接产品盈利性/利润率direct selling 直销discount rate 贴现率discount stores 折扣商店discount 折扣discount/premium price policies 折扣/溢价策略discriminant analysis 差异分析法discriminatory adjustments 歧视价格调整discriminatory pricing adjustments 歧视定价调整disjunctive model 分离模型display space 陈列空间disposable income 可支配收入dissonance-attribution hierarchy 不和谐-归属层次结构distribution channel designs 分销渠道设计distribution channel objectives 分销渠道的目标distribution channel 分销渠道distribution decisions 分销决策distribution policies 分销策略distribution 分销distributor/store (private lables) brands 分销商/私有品牌distributors 分销商diversification 多元化divest 撤退divest 出让divestment or liquidation 收回投资或清算dividend 红利dogs 瘦狗类domestic target marketing strategies 国内目标市场定位的营销战略dropping products 放弃产品dry cleaning 干洗dual/two channel distribution systems 双重分销系统duplication （媒体）重复DuPont 杜邦公司durability 耐用性early vs late adoption 早期采购与后期采购earnings per share 每股收益economic and technological factors 经济技术因素economic power 经济权economies of scale 规模经济education services 教育服务effectiveness 有效性efficiency 效率emergency goods 急需品emotional appeals 情感诉求empathy 移情作用empirical evidence 经验性实例empowerment 授权encoding 编码end use 最终使用endorsement 赞同engineering （产品）工程设计entrepreneurial strategy 企业家战略entry strategies 进入战略environment and packaging disposal 环境与包装处理environment factors 环境因素environmental scanning 环境扫描/分析environmental strategy 环境战略establishment 机构ethical audit （公司）伦理审计ethics of marketing 营销伦理道德ethnic composition 种族构成European Community 欧共体evaluation and reward systems 评估与奖励体系evaluation and selection of supplier 评估和选择供应商evaluation of alternatives 评估替代品/各种选择evaluation of brands 品牌评估event sponsorship 事件赞助event 活动everyday low-price (EDLP) 天天低价evoked set 引发的组合evolution of market 市场演变exchange 交换exclusive dealing 独家销售exclusive distribution 独家分销executive summary 执行摘要exhibition media 展示广告媒体existing market 现有市场exit barriers 退出壁垒expansion path 扩张途径expectation measures （顾客）预期测度expectations of customers 顾客期望expected unit sales 预计产量expected value 期望价值experience curve 经验曲线experimental research 实验性研究expert power 专长权exploratory research 探索性研究export agents 出口代理（商）export jobbers 出口批发商export management company 出口管理公司export merchants 出口贸易商export 出口exporting 出口商品extended use strategy 扩大使用战略extending volume growth 扩大市场份额external data sources 外部数据来源external environment 外部环境extrapolation of past sales trends 过去销售趋势推测法facilitating agencies 辅助/中介机构factor analysis 因素分析法fads 时尚family branding 家族品牌family life cycle 家庭生命周期family structure 家庭结构farm products 农产品fast-moving consumer goods (FMCG) 快速变动的消费品fear appeals 恐惧/顾虑诉求features 特征Federal Department Stores 联邦百货商店Federal Trade Code （FTC) 联邦贸易法案FedEx (Federal Express) 联邦快递feedback data 反馈数据field test marketing 实地市场测试financing 融资fisheries 渔业fit and finish 结实度与外观fixed costs 固定成本fixed salary 固定工资flanker strategy 侧翼进攻战略flanker/fighting brand 战斗品牌flanking and encirclement strategies 侧翼进攻与围堵战略flat organizational structure 扁平的组织结构FOB origin pricing FOB产地定价法focus strategy 集中战略followers 追随者Ford 福特公司foreign middlemen 国外中间商forestry 林业formalization 形式/规范化formulate 制定fortress/position-defence strategy 防御堡垒战略Fortune 《财富》杂志forward integration 向前一体化franchise systems 特许系统franchising 特许经营free call numbers 免费电话号码free goods 免费商品freight-absorption pricing 免收运费定价法fringe benefits 小额津贴frontal attack strategy 正面进攻战略full costing profitability analysis 全成本盈利性分析full-service wholesalers 全方位服务的批发商functional competencies and resource allocation 职能能力与资源分配functional efficiency 职能效率functional organization of sales force 按销售职能组织销售队伍functional organizational structure 职能型组织结构functional performance 功能性能functional strategy 职能战略games 比赛gap 差距gatekeepers 信息传递者general behavioral descriptors 一般行为变量General Electric (GE) 通用电气General Foods Corporation 通用食品general merchandise discount chains 大众商品折扣连锁店General Motors 通用汽车geodemographics 区域人口统计特征geographic adjustments 地理调整geographic distribution 地理分布geographical organization of sales force 按地区组织销售队伍Gillette 吉列剔须刀global adjustments 全球调整global elite consumer segment 全球精英消费品市场global expansion 全球扩张global marketing control 全球营销控制global markets 全球市场global niche strategy 全球机会战略global standardization strategy 全球标准化战略global teenage segment 全球青少年市场globalization 全球化global-market expansion 全球市场扩张goals 总目标going-rate/competitive parity pricing 竞争性平价定价法goods producers 产品制造商Goodyear 固特异轮胎government agencies 政府机构government buyers 政府采购者government market 政府市场government regulation 政府管制greenhouse effect 温室效应grey market 灰色市场gross domestic product (GDP) 国内生产总值gross margin 毛利gross national product (GNP) 国民生产总值gross profit 毛利gross rating points (GRPs) 总级别指数group/category product manager 类别产品经理growing markets 成长市场growth rate of market 市场增长率growth stage of product life cycle 产品生命周期的成长阶段growth-extension strategies 增长扩张战略growth-market strategies for market leaders 市场领导者的市场增长战略growth-market strategy 成长性市场战略growth-market targeting strategy 成长性市场定位战略guarantee/warranty 保证/担保guarantees 保证Gucci 古琦（世界著名时装品牌）Haagen-Dazs 哈根达斯hard technology 硬技术Harvard Business Review 《哈佛商业评论》harvest 收获harvesting pricing 收获定价法harvesting strategy 收获战略health care 医疗保健health maintenance organizations (HMOs) （美国）卫生保健组织heavy buyer 大客户Heileman Brewing CompanyHeinz 亨氏食品helpfulness 有益性Henkel 汉高Hertz 赫兹（美国汽车租赁巨头）Hewlett-Packard 惠普公司hierarchy of strategy 战略的层次high margin/low-turnover retailers 高利润/低周转率的零售商high market share global strategy 高市场份额全球战略high-contact service system 高接触服务系统high-involvement product 高参与产品high-involvement purchase 高参与购买hight market share 高市场份额战略Hilton 希尔顿Holiday Inns 假日旅馆homogeneous market 同质市场Honda 本田household/family life cycle 家庭生命周期household 家庭hybrid technology 混合技术idea generation 创意的产生/生成ideas for new products 新产品创意/构想idea-screening process 创意筛选过程identification of segments 识别细分市场Illinois Tool Works 伊利诺斯工具厂image pricing 形象定价imitative positioning 模仿定位imitative strategy 模仿战略impact evaluation 影响评估impersonal sources 非个人的信息来源implementation and control of marketing programs 营销计划的执行和控制implementation 实施improvements in or revisions of existing products 现有产品的改良或修正impulse buying 冲动购买impulse goods 冲动购买品incentives 激励income 收入increased penetration strategy 增加渗透战略indirect costing profitability analysis 间接成本盈利性分析individual brand 个别品牌individual value 个人价值industrial goods & services 工业产品和服务industrial goods channels 工业品分销渠道industry attractiveness 行业吸引力industry attractiveness-business position matrix 行业吸引力-业务地位矩阵industry dynamics 产业动态industry evaluation 产业评估industry evolution 产业演变inelastic 缺乏价格弹性influencers 影响者infocommunications industry 信息通信行业infomercials 商业信息广告information age 信息时代information search 信息搜集information technology 信息技术information 信息informative 告知性的ingredient 成份in-home personal interview 个人家庭访谈in-house use tests 内部使用测试innovation 创新innovativeness 创新性installation 设施in-store display 店内展示in-store positioning 店内布局in-store promotion 店内促销intangibles 无形integrated marketing communication plan (IMC) 整合营销传播计划integration of perception 感知整合integration 整合Intel 因特尔intensity of market position 市场地位的集中程度intensity 集中程度intensive distribution 密集型分销interactions across multiple target markets 多目标市场间的相互作用interactive media 交互式媒体interest rates 利率internal data sources 内部数据来源internal marketing 内部营销internal organizational structure 内部组织结构international advertising 国际广告international channels 国际分销渠道international division 国际分部international marketing 国际营销international organizational design 国际组织设计internationalization of services 服务的国际化introductory stage of product life cycle 产品生命周期的推出阶段inventory level 库存水平investor relations advertising 投资关系广告issue advertising 观点广告jobbers 批发商Johnson & Johnson 强生joint ventures 合资jury of executive opinion 行政管理人员群体意见法just noticeable difference (JND) 恰巧注意到的差异just-in-time (JIT) management system 准时制管理体系just-in-time purchasing arrangements 及key account management 主要客户管理key accounts 关键客户key benefits 核心利益key environmental issue identification 确定主要的环境问题key variables 关键变量key/house accounts 关键/机构客户laboratory tests 实验室测试leapfrog strategy 蛙跳战略learning hierarchy 学习层级结构legal services 法律服务legislation 立法legitimate power 法定权level of compensation 酬金水平level of technical sophistication 技术的复杂程度Levi Strauss 李维·史特劳斯Levi's 列维斯（全球最大的牛仔服制造商）lexicographic model 词典编纂模型lifestyle 生活方式limited-service wholesalers 有限服务的批发商line extension 产品线扩展line filling 产品线填充line stretching 产品线延伸list price 订价Lloyd's of London 伦敦劳埃德保险公司localizaiton strategy 本地化战略location pricing 场所定价location 位置lodging 房屋出租logistical alliances 后勤联盟long-term memory 长期记忆lost customer 失去的顾客Louis Vuitton 路易·威登（法国著名时尚品牌）low-contact service system 低接触服务系统low-cost defender 低成本防御型low-cost position 低成本地位low-involvement hierarchy 低参与程度层级结构macro risks 宏观风险macroenvironment 宏观环境macrosegmentation 宏观细分mail-order retailers 邮购零售商maintaining market share 保持市场份额maintenance strategy 保持战略management overhead 管理费mandatory adaptation 强制性适应manufacturer brand 制造商/全国性品牌manufacturers' agents/representatives 生产商的代理商/销售代表manufacturers' export agents (MEA) 制造商出口代理manufacturers' sales offices/branches 生产商的销售办事处/分支机构manufacturing process 制造过程manufacturing 制造业market aggregation strategy 整体市场战略market attractiveness factors 市场吸引力因素market attractiveness 市场吸引力market attractiveness/business position matrix 市场吸引力/业务地位矩阵market circumstances 市场环境market demorgraphics 市场人口分布/统计特征market dimension 市场量度market entry strategies 市场进入战略market exclusion 市场排斥market expansion strategy 市场扩张战略market factors 市场因素market followers 市场跟随者market growth rate 市场增长率market hirarchy 市场等级market inclusion 市场纳入market leaders 市场领导者market measurement 市场测量market opportunity analysis 市场机会分析market oriented 以市场为导向的market position factors 市场地位因素market positioning analysis 市场定位分析market potential measurements 市场潜力测度market research 市场研究market segment 细分市场market segmentation 市场细分market share 市场份额market targeting 目标市场选择market 市场marketability 市场开拓能力market-entry strategies 市场进入战略marketing action plan 营销行动计划marketing audit 营销审计marketing channel 营销渠道marketing codes of conduct 营销行为规范marketing communication 营销沟通/传播marketing concept 营销观念marketing control 营销控制marketing decision support systems (MDSS) 营销决策支持系统marketing environment audit 营销环境审计marketing flows and functions 营销过程和职能marketing function area audit 营销功能领域的审计marketing implications of 对营销的影响marketing information system 营销信息系统marketing institutions 营销机构marketing management 营销管理marketing message 营销信息marketing mix 营销组合marketing policy 营销策略marketing productivity area audit 营销生产力领域的审计marketing program components 营销计划内容marketing program 营销计划/方案marketing relationship 营销关系marketing research 营销研究marketing strategy 营销战略market-management organizational structure 市场管理组织结构mark-up price 产品/溢价价格Marlboro 万宝路Marriott Hotel 万豪酒店mass-market penetration strategy 大规模市场渗透战略mass-market strategy 大市场战略matrix organizational structure 矩阵组织结构Matsushita 日本松下电子mature conformists 成熟的随大流者mature markets 成熟市场mature stage of product life cycle 产品生命周期的成熟阶段McDonald's 麦当劳McDonnell Douglas 麦道公司MCI电讯公司（前世界通信公司）MDSS (Marketing-Decision Support System) 市场决策支持系统measurability 可测度性measure or index 测量指标measurement criteria 计量标准media audiences 媒体受众medical and health services 医疗卫生服务Medico Containment Servicesmemory of consumers 消费者记忆Mercedes-Benz 梅赛德斯-奔驰Mercer Management Consulting 美国美智管理顾问公司merchandising 推销merchant middlemen 国内贸易中间商merchant wholesalers 商业批发商message structure 信息结构Michael Porter 迈克尔-波特micro risks 微观风险microsegmentatioin 微观细分Miller Tyding ACT, USA 米勒·泰丁法案minging 矿业Minnesota Mining and Manufacturing Company (3M) 明尼苏达矿业和制造公司Minolta 美能达miscellaneous sources 多方面来源mission 宗旨missionary selling 推销式销售Mitsubishi Heavy Industries 三菱重工modified rebuy 调整再购monosegment positioning 单一细分市场定位Monsanto 孟山都农业生物技术公司moral appeals 伦理/道德诉求morals 道德Motorola 摩托罗拉multichannel distribution 多渠道分销multidimensional scaling 多维等级法multilevel selling 多级销售multinational coporations (MNCs) 跨国公司multiple test markets 多测试市场multiple-brand strategy 多品牌战略multiple-factor index 多因素指数法multisegment positioning 多重细分市场定位mutual trust 相互信任national account management 全国性客户管理national market 国内市场National Semiconductor 美国国家半导体公司natural products 天然产品NEC 日本电子Nescafé 雀巢咖啡Nestlé 雀巢net sales 净销售额network computer (NC) 网络计算机new business selling 新业务销售new buy 购入新产品new entrants 新进入者new markets 新市场new materials 新材料New Prod screening model 新普罗德筛选模型new product lines 新产品线new products 新产品new-product development 新产品开发new-product ideas 新产品创意Newsweek 《新闻周刊》new-task buying 全新采购new-to-the-world products 世界性新产品niche penetration strategy 壁龛/机会市场渗透战略niche-market strategy 壁龛市场战略Nike 耐克Nissan 尼桑no-brand brand name 无品牌的品牌名称no-frills product 无虚饰产品noise in communication system 传播系统中的噪音non-financial rewards 非物质性奖励措施non-probability sampling 非概率抽样non-profit organization 非盈利组织non-store retailing 无店铺零售业number of stockouts 迟滞数目object-and-task method of promotion budgeting 目标-任务促销预算法objectives and strategy area audit 目标与战略领域的审计objectives 具体目标observation 观察法occupancy costs 房屋占用成本occupation/position 职业/职位odd pricing 奇/余数定价法OEM (original equipment manufacturer) 原始设备制造商oeverall quality 总体质量off-invoice discounts 发票之外的折扣offsets 抵消交易Omega 欧米加on-air testing 广播测试OPEC (Organization of Petroleum Exporting Countries) 欧佩克（石油输出国组织）opening relationships 建立关系operating supplies 生产供应品operational excellence 运作管理水平opinion leaders 意见领导者opportunity cost 机会成本opportunity identification 机会识别opportunity/threat matrix 机会/威胁矩阵order cycle time 订货周期order processing 订单处理organisational level 组织层次organizaitonal requirement planning 组织需求计划organization area audit 组织领域的审计organization buying center 组织采购中心organizational customer 组织顾客organizational direct selling 组织直销organizational markets 组织市场organizational purchasing 组织采购organzational structure 组织结构outdoor enthusiasts 户外运动爱好者out-of-home media 户外广告媒体overall cost leadership 全面成本领先overheads 日常开支overseas direct investment 海外直接投资ownership of new product 新产品所有权packaging 包装panel of experts 专家小组parentage 渊源parties involved 交换中的各方payment terms 支付条款pay-off control 支出控制penetration pricing 渗透定价Pepsi-Cola 百事可乐perceived customer value 顾客感知价值perceived quality 感知到的质量perceived value 感知到的价值percentage of sales promotion budgeting method 销售额百分比促销预算法perceptions of consumers 消费者感知/理解perceptual (product) pisitioning 感知（产品）定位perceptual map 感知图perceptual organization 感知组织perceptual vigilance 感性的警惕performance dimension 业绩标准performance evaluation 业绩评估performance measures 表现/业绩测度performance objective 绩效目标performance standards 绩效标准performance 功能perishability 非持久性personal selling 人员推销personal sources 个人的信息来源personnel development 人力资源开发persuasive 说服性的pharmaceuticals industry 医药行业physical (product) positioning 物理（产品）定位physical descriptors 物理变量physical distribution 实物分销Pillsbury 皮尔斯博瑞pioneers 先入者Pizza Hut 必胜客place utility 地点效用planning and control system area audit 计划与控制系统领域的审计point of sale information 销售点信息point-of-purhcase (POP) promotion 采购点促销point-of-sales (POS) data 销售点数据pontificator 保守派popularity 通用性population trends 人口趋势portfolio models for resource allocation 资源配置的资产组合模式position intensity 地位集中程度positioning 定位possession utility 拥有效用post-purchase dissonance 购买后的不协调post-purchase evaluation 购买后评估post-purchase/after-sale service 售后服务potential advantages 潜在优势potential customer 潜在顾客potential market 潜在市场potential target market 潜在目标市场power in distribution 分销权力power of buyers 购买者能力power of suppliers 供应商能力predatory pricing 掠夺性定价法pre-empting scarce resources 先占稀缺资源preferential treatment 特惠待遇premiums 额外奖励present competitors 现有的竞争者presenting sales message 提供销售信息pre-test market research 测试前市场研究price discrimination 价格歧视price elasticity of demand 需求的价格弹性price fixing 价格设定price leaders 价格领导者price lining 价格排列定价法price promotion 价格促销price quotation 报价price sensitivity 价格敏感度price structure 价格结构price 价格price/earnings ration 价格/收益比price-off promotions 降价促销price-setting process 定价过程pricing adjustments 定价调整pricing policies 价格策略pricing 定价primary demand 基本需求primary sources 第一类/主要数据print media 印刷媒体private/for-profit organization 私营/盈利性组织PRIZM (Potential Rating Index for Zip Markets) 按邮政区划为基础的潜力等级指数proactive new-product development strategy 进取型新产品开发战略probability sampling 概率抽样problem formulation 界定问题problem identificatioin 确定问题process management 过程管理Procter & Gamble (P&G) 宝洁公司product line 产品线product availability 产品的可获得性product category 产品类别product class 产品类别product decisions 产品决策product design 产品设计product development 产品开发product dimension or attributes 产品维度/属性product evolution 产品演变product features 产品特征product intent share 产品倾向份额product leadership 产品领导能力product life cycle (PLC) 产品生命周期product life cycle curve 产品生命周期曲线product line 产品线product manager audit 产品经理审计product offering 供应品product organizaiton of salesforce 按产品组织销售队伍product policies 产品策略product positioning 产品定位product quality 产品质量product scope 产品范围product space 产品位置product specifications 产品规格product systems 产品体系product type 产品类型product usage 产品用途product 产品product(ion)-oriented organization 产品/生产导向型组织production 生产product-line pricing adjustments 产品线定价调整product-management organizational structure 产品管理组织结构product-market entry control 产品－市场进入控制product-related behavioral descriptors 与产品相关的行为变量product's market characteristics 产品的市场特征product-use testing 产品使用测试pro-environment 环保profit impact of market strategy (PIMS) 市场战略的利润影响profitability analysis 盈利性分析profitability 盈利性/盈利能力profitable survivor strategy 有利可图的生存者战略project-company resource compatibility 项目与公司资源的协调性projected profit-and-loss statement 预计损益表projective tests 投影测试promotion decisions 促销决策promotion mix 促销组合promotion policies 促销策略promotion 促销promotional allowance 促销折让promotional effort 促销努力promotional pricing 促销定价promptness 及时性propector strategy 探索型战略prospecting for customers 寻找顾客psychographics 心理统计特征psychological cost 心理成本psychological pricing 心理定价法public organization 公共组织public relations 公共关系public utilities 公共设施publicity 公共宣传pull strategy for control of distribution channels 分销渠道控制的拉式战略pupil dilation 瞳孔扩张purchase predisposition 购买倾向purchasing agent 采购代理purchasing contract 采购合同purchasing manager/agent 采购经理／代理purchasing power perity (PPP) 购买力平价指数push money/spiffs 佣金push stragtegy for control of distribution channels 分销渠道控制的推式战略qualifying prospects 审查潜在顾客资格。
财务管理-财务英语中英文对照表(部分) 精品
财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit mittee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表pound interest 复利pound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款mon stock 普通股pound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回pound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准pensating balances 补偿性存款额conservatism 稳健性，保守性parative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货ine 利润（收益）ine statement利润表interim periods 期间International Accounting Standards mittee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step ine statement 多步式利润表Nnotes payable 应付票据net ine 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating ine 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax ine 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained ine留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange mission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step ine statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ eq uity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of ine 利润表statement of ine and retained ine 损益和留存收益表statement of operations 损益表statement of retained ine 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。
卫生经济学中英文对照
卫生经济学中英文名称对照ABC成本分析法active based costinformation imperfectionsA按病种付费diagnosis related groups, DRGs按服务单元付费flat rate按服务项目付费制fee for service, FFS按人头付费capitation澳大利亚卫生福利部Australian Institute of Health andWelfare, AIHWB半变动成本semi-variable cost半固定成本semi-fixed cost保健储蓄Medisave保健基金Medifund保险insurance保险药品参考定价reference pricing保险因子factor of insurance比较分析法horizontal analysis比率分析法ratio analysis边际产量marginal product, 简称MP边际技术替代率MRTS边际利益marginal benefits边际收益递减规律the law of diminishing return边际效用marginal utility变动成本variable cost标准博弈法standard gamble标准成本standard cost不变投入fixed input不可控成本un-controllable costC产出output长期long run沉没成本sunk costs成本cost成本差异调查cost variance investigation成本差异分析cost variance analysis成本的可控制性cost controllability成本的可追踪性cost traceability成本函数cost function“成本加成”管制“cost plus”成本效果分析cost-effectiveness analysis, CEA 成本效益分析cost-benefit analysis, CBA成本效用比cost utility ratio, CUR成本效用分析cost utility analysis, CUA成本行为cost behavior储蓄医疗保险medisave处方分析与反馈prescribing analysis and cost, PACT 纯保费pure premiumD代理失灵agency imperfections单元成本unit cost道德损害moral hazard等产量线equal-product curve等成本线equal-cost curve等级衡量法rating scale定价控制price controls短期short runF非处方药over-the-counter, OTC分步模型法step-model method分摊allocation分摊参数allocation parameter风险risk风险储蓄金reserve风险选择risk selection负债liabilitiesG个人觉察到的需要perceived felt need公平equity供给supply供给弹性supply elasticity供给曲线supply curve供给者诱导需求supplier-induced demand, SID共付co-payment共付保险co-insurance固定成本fixed cost固定价格体系“fixed price”管理费用expense of management管理型医疗保健manage care惯性inertia规模收益不变constant return to scale规模收益递减decreasing return to scale规模收益递增increasing return to scale国家卫生服务National Health Service国家卫生服务制度national health service, NHS国家医疗保险national health service, NHS国民经济核算体系system of national accounts, SNA 过程评价process evaluationH后付制post-paymentJ机会成本opportunity cost基本医疗服务basic medical services疾病预防prevention计量经济学econometrics技术效率technical efficiency价格冻结或消减price freezes and cut“价格歧视”现象price discrimination间接成本indirect cost间接经济负担indirect economic burden间接效益indirect benefit建立单个实际的或虚拟的集资池creating single actual or virtual pools 健抱双全计划medisield健康保护protection健康保险实验rand health insurance experiment, HIE 健康保障health security健康促进promotion健康的生产health production健康筛检screening健康生产函数health production function健康寿命损失年years lived with disability, YLD健康效用指数health utilities index阶梯分摊法step-done allocation method结构分析法vertical analysis结果评价outcome evaluation截面数据cross date净现值net present value, NPV净资产net assetsK柯布-道格拉斯生产函数Cobb-Douglas Form可变投入variable input可控成本controllable cost可缩减成本avoidable cost可替代性interchangeability扣除保险deductiblesL劳动力labor老年医疗保险计划Medicare类似药“me, too” drugs类型学typology利润控制profit controls连带性externality联合作用joint effects of cost and intensity零基预算法zero-base budgeting流动比率current ration流动负债current Liabilities流动性比率liquidity ration流动资产current AssetsM美国卫生保健集资管理局National Care Finance Administration, HCFA 版面数据panel dateN内部收益率internal rate of return, IRR逆向选择adverse selection年当量净效益net equivalent annual benefitF帕累托低效率Pareto inefficiency帕累托改进Pareto improvement帕累托无效率Pareto inefficiency帕累托最优Pareto optimum配给rationing配置效率allocating efficiency平均产量average product, 简称APQ起付线annual deductible潜在减寿年数potential years of life lost, PYLL潜在需要Potential need穷人医疗救济制度Medicaid区域卫生规划regional health planning区域分析法trend analysis全科医生基金持有者general practitioner fund holder, GPFH 全球疾病负担Global Burden of Disease, GBDR容忍区间margin of toleranceS伤残所致生命年损失years lived with disability, LYDs上下法top-down method社会保障social security社会医疗保险medical social insurance“渗透”战略“penetration” strategy生产函数product function生产可能性边界production possibility frontier生命年损失years of life lost, YLLs失能调整生命年disability adjusted life years, DALYs 时间权衡法time trade-off时间相对值discounting rate时间序列数据time-series date市场market收入预算budge for revenue收入支出表operating statement寿命损失年years of life lost, YLL双向或多向分配法double or multiple distribution method 税收为基础的卫生支出tax funded government expenditure on health 私人卫生支出private expenditure on health似然比检验likelihood ratio test速动比率quick ratioT替代指标proxy贴现discount贴现率discount rate通科医生general practitioner, GP通用药品generic drugs通用药品悖论generic paradoxW卫生保健的界定boundaries of health care卫生保健制度（健康保险）health insurance卫生保健总支出Total Expenditure on Health, THE 卫生筹资health financing卫生服务供给supply of health care卫生服务利用health services utilization卫生服务内部市场internal market卫生服务体系health service system卫生服务投入input卫生服务需求demand of health services卫生服务需要health service need卫生服务要求want of health services卫生机构预算budge of health institutions卫生经济学Health Economics卫生资源health resource卫生资源配置health resource allocating卫生总费用（国民卫生帐户）National Health Account卫生总费用核算National Health Accounts, NHA 未来成本future cost无形经济负担intangible economic burden无形效益intangible benefitX系数值allocation value狭义政府卫生支出territorial government expenditure on health 现金比率cash ratio限额保险maximums or ceiling线性回归模型linear regression model消费品consumption commodities消费预算线consumer budget line效果effectiveness效率efficiency效率收益efficiency gains效益benefit效益成本比率benefit-cost ratio效用最大化maximize utility新药研究与开发Research & Development信息不对称性information asymmetry需求demand需求变动changes in demand需求法则law of demand需求量的变动change in quantity demandedY药品管理公司Pharmaceutical Benefits Management 医保双全Medishield医疗保健供给medical insurance supply医疗保险需求medical insurance demand医疗服务体系medical service system医院成本指数hospital cost index医院服务强度指数hospital intensity index医院联合体hospital trust医院作为医生的合作者the hospital as a physicians cooperative 因素分析法factor analysis应收款周转次数receivables turnover影响评价impact evaluation诱导需求induced demand预付制pre-paymentZ增量成本incremental cost“占优”战略“skimming” strategy政府卫生支出general government expenditure on health 支出预算budget for expenditure直接成本direct cost直接分摊法direct allocation method直接经济负担direct economic burden直接效益direct benefit止损线stop loss质量调整生命年quality adjusted life years, QALYs资本capital资产assets资产负债表statement of financial position资产负债率debt ratio资产周转率assets turnover资源分配resource allocation资源汇集pooling resource总产量total product, TP总成本total cost总额预算制global budget最大似然估计maximum likelihood estimation, MLE 最小二乘法ordinary least square, OLS最小化分析cost-minimization analysis, CMA最小平方回归分析法least square regression analysis。
商业,国家指标中英文对照表
商业，国家指标中英文对照表CPI 消费者物价指数财政收入Finance income外贸总额。
Total trade规模以上工业增加值。
The value added by large-scale industry全社会固定资产投资。
The social investment in fixed assets全年社会消费品零售额。
Annual retail sales农民人均年收入。
The per capita income城镇居民人均可支配收入。
Urban per capita disposable income实际利用外资。
The actually utilized foreign capital人口自然增长率三次产业结构。
Three times in the natural population growth of industrial structure 年末城乡居民人均储蓄存款。
At the end of urban and rural residents' per capita deposits.[修改] 粮食总产量。
Total grain工业增加值。
Value added of industry工业经济效益综合指数。
Industrial economic comprehensive index生产总值综合能耗。
GDP comprehensive energy consumption城镇登记失业率。
]Urban unemployment registers.Factors of production 生产要素生产性投入，如劳动、土地和资本。
生产商品和服务所需的资源，也称“投入”（inputs）。
Fallacy of composition 合成谬误一种认识错误，认为对个体成立的情形，对于群组或整个系统也同样成立。
Federal Reserve System 联邦储备系统美国的中央银行（centra bank）。
财务报表与财务分析中英文
n The cash flow received from the firm’s assets (CF(A)) must equal the cash flows to the firm’s creditors (CF(B)) and stockholders (CF(S)).
• Thus, income is reported when it is earned, even though no cash flow may have occurred.
2. Non-Cash Items 3. Time and Costs
财务报表与财务分析中英文
Non-Cash Items
the “bottom line.”
•Taxes
• 84
•(3) • Current: $71
• Deferred: $13
•Net income
•$86
• Retained earnings:
$43
• Dividends:
$43
财务报表与财务分析中英文
Income Statement Analysis
财务报表与财务分析中 英文
2020/12/22
财务报表与财务分析中英文
The Stockholders’ Report
n The guidelines used to prepare and maintain financial records and reports are generally accepted accounting principles (GAAP)(用於準備
CPA 科目中英文对照表
现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft 其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods 库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - V A T应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund 利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve 资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间,费用成本控制程序（procedure of cost control）成本记录（cost entry, cost recorder cost agenda）成本计算分批法（job costing method）成本计算分步法直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计致迹╝ccounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）全部履行法净利润（net income）应付利润（profit payable）未分配利润收益债券（income bonds）货币资金利息资本化（capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款（other receivables）现金（cash）预收账款公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）管理费用土地使用权股利（dividend）应交税金（taxes payable）流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专项资产【旧】专有技术（know-how）专营权（franchises）资本公积（capital reserves）资产负债表法资金占用和资金来源[旧]自然资源（natural resources）存货（inventory）车间经费【旧】偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）比例履行法包装物版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of换算损益（translation gains or losses）举债经营收购（Leveraged buyouts,简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments for non-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific research instifutes'assets）科学事业单位支出（scientific research institutes'expenditures）科学事业单位预算（scientific research institutes'budgeting）科学事业单位收入（scientific research institutes'revenues）科学事业单位结余（scientific research institutes'surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法（the budget law of the people's Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）。