Outsourced
2013年英语专业四级阅读理解真题及答案
2013年英语专业四级阅读理解真题及答案PART V READING COMPREHENSION[25MIN] In this section there are four passages followed by questions or unfinished statements,each with four suggest ed answers mark ed A,B,C and D.Choose the one that you think is the best answer.Mark your answers on Answer Sheet Two.TEXT AThe art of public speaking began in ancient Greece over2,000years ago.Now,twitter,instant messaging,e-mail,blogs and chat forums offer rival approaches t o communication—but none can replace the role of a great speech.The spok en word can handle various vital functions:persuading or inspiring,informing,paying tribute,entertaining,or simply introducing someone or something or accepting something.Over the past year,the human voice has helped guide us over the ups and downs of what was certainly a stormy time.P ersuasion is used in dealing with or reconciling different points of view.When the leaders met in Copenhagen in December2009,猪 flu”(persuasive words from activists encouraged them t o commit themselvest o firmer action.Inspirational speeches confront the emotions. They focus on topicsand matters that are close t o people ''s hearts. During wars, generals usedinspiring speeches t o prepare the troops for battle.A speech that conveys knowledge and enhances understanding caninform us. The information must be clear , accurate, and expressed in ameaningful and interesting way. When the H1N1 pandemic(流行病)wasannounced, the idea of “swine 流感)scared many people.Informative speeches from World Health Organization officials helpedpeople t o k eep their panic under control so they could tak e sensibleprecautions.Sad events are never easy t o deal with but a speech that pays tributet o the loss of a loved one and gives praise for their contribution can becomforting. Madonna''s speech abo ut Michael Jackson, after his death,highlighted the fact that he will continue t o live on through his music.It''s not only in world forums where public speaking plays animportant role. It can also be surprisingly helpful in the course of our ownlives.If youre taking part in a debate you need to persuade the listeners the soundness of your argument.In sports,athletes know the importanceof a pep talk(鼓舞士气的讲话)before a mat ch t o inspire teammates.Y ou yourself may be ask ed t o do a presentation at college or work t o informthe others about an area of vital importance.On a m o r e personal level,a friend may be upset and need comforting.Or you might be ask ed t o introduce a speak er at a family event or t o speak at a wedding,where your language will be needed t o move people or mak e them laugh.Great speaking ability is not something we''re born with.Even Barack Obama works hard t o perfect every speech.For a brilliant speech, there are rules that you can put t o good use.T o learn those rules you havet o practice and learn from some outstanding speeches in the past.81.The author thinks the spok en word is still irreplaceable becauseA.it has always been used t o inspire or persuade people.B.it has a big role t o play in the entertainment business.C.it plays important roles in human communication.D.it is of great use in everyday-life context.82.Which of the following statements is INCORRECT abo ut the role of public speaking?A.Speeches at world forums can lead t o effective solutions t o world problems.B.Speeches from medical authorities can calm people down in times of pandemics.C.The morale of soldiers before a battle can be boosted by senior officers''speeches.D.Speeches paying tribute t o the dead can comfort the mourners.83.Public speaking can play all the following roles EXCEPTA.t o convince people in a debate.B.t o inform people at a presentation.C.t o advise people at work.D.t o entertain people at a wedding.84.According t o the passage,which of the following best explains the author''s view on“great speaking ability”?A.It comes from observing rules.B.It can be perfected with easy effort.C.It can be acquired from birth.D.It comes from learning and practice.85.What is the main idea of the passage?A.Public speaking in international forums.B.The many uses of public speaking.C.Public speaking in daily life context.D.The rules of public speaking.TEXT BEvery business needs two things,says Skullcandy CEO Rick Alden: inspiration and desperation.In2001,Alden had both.He''d sold two snowboarding businesses,and he was desperately bored.But he had an idea:He want ed t o mak e a new kind of headphone.“I kept see ing people missing their cell phone calls because they were listening to music,”he explains.Then I''m in a chairlift(索道),I''ve got my he ad pho ne s on,and I realize my phone is ringing.As1take my gloves off and reach for my phone,I think,“It can''t b e that tough t o mak e headphones with two plugs,one for music and one for your cell phone.”Alden described what he wanted t o a designer,perfected a prototype,and outsourced(外包)manufacturing overseas.Alden then started designing he adpho ne s into helmets,backpacks-anywhere that would mak e it easy t o listen t o music while snowboarding.“Selling into board and skate shops wasn''t a big research effort,”he explains.“Those were the only guys I knew!”Alden didn‟t want to be a manufacturer.And by outs ourcing,he''d hoped he could g e t the business off the gr ound without debt.But he was wrong.So he asked his wife,“Can I put a mortgage(抵押贷款)on the house?She said,…What is the worst thing that can happen?We lose the house,we sell our cars,and we st art all over again.‟I definitely married the right woman!”For the next two years,Alden juggled m o rt gage payments and payments to his manufacturers.“Factories won''t ship your product till they get paid,”he says.“But it takes four or five months to ge t am o rt g age company so upset that they knock on your door.So we paid the factory first.”Gradually,non-snowbo arders began t o notice the colorful headphones.In2006,the company started selling them in1,400FYE(For Your Entertainment)stores.“We knew that nine out often people walkinginto that store would be learning abo ut Skullcandy for the first time.Why would they look at brands they knew and take home a new brand instead? We had agreed to buy back anything we didn‟t sell,but we were dealing with huge numbers.It‟d kill us to take back all the products.”Alden‟s fears faded as Skullcandy became the No.1headphone seller in those stores and tripled its revenue t o$120million in one year. His key insight was that headphones weren‟t gadgets;they were a fashion accessory.“In the beginning,”he says,“tha t little white wire that said you had an iP od—that was cool.But now wearing the white bud meansyou‟re just like everyone else.Headphones occupy this critical piece of cranial real estate and are highly visible.”T oday,Skullcandy is America''s second-largest headphone supplier, after Sony.With79employees,the company is bigger than Alden ever imagined.86.Alden came up with the idea of a new kind of headphone because heA.was no longer in snowboarding business.B.had no other business opportunities.C.was very fond of mo de rn music.D.saw an inconvenience among mobile users.87.The new headphone was originally designed forA.snowboarders.B.motorcyclists.C.mountain hikers.D.marathon runners.88.Did Alden solve the money problem?A.He sold his house and his cars.B.Factories could ship products before being paid.C.He borrowed money from a mo rt gage company.D.He borrowed money from his wife''s family.89.What did Alden do t o pr o mo t e sales in FYE stores?A.He spent mor e money on product advertising.B.He promised t o buy back products not sold.C.He agr eed t o sell products at a discount.D.He improved the colour design of the product.90.Alden sees he adpho ne s asA.a sign of self-confidence.B.a symbol of status.C.part of fashion.D.a kind of device.TEXT CI was standing in my kitchen wondering what t o have for lunch when my friend T aj called.“Sit down,”she said.I tho ug ht she was going t o tell me she had just gott en the haircut from hell.I laughed and said,“It can''t be that bad.”But it was.Before the phone call,I had30years of retirement saving in a“safe”fund with a brilliant financial guru(金融大亨).When I put down the phone,my savings were gone.I felt as if I had died and,for some unknown reason,was still breathing.Since Bernie Madoff‟s arrest on charges of running a$65million Ponzi scheme,I‟ve read many articles about how we investors should have known what was going on.I wish I could say I had reservations about Madoff before“the Call”,but I did not.On New Y ear‟s Eve,three weeks after we lost our savings,six of us Madoff people gather ed at T aj''s house for dinner.As we were sitting around the table,someone asked,“If you could have your mone y back right now,but it would mean giving up what you have learned by losing it,would you take the money or would you take what losing the money has given you?”My husband was still in financial shock.He said,“I just want the money back.”I wasn''t c ertain where I stood.I knew that losing our money had cracked me wide open.I‟d been walking around like what the Buddhists call a hungry ghost:always focused on the bite that was yet t o come,not the one in my mouth.No matter how much I ate or had ore xperienced,it didn‟t satisfy me,because I wasn‟t really taking it in, wasn''t absorbing it.Now I was forced t o pay attention.Still,I couldn''t honestly say that if someone had offered me the money back,I would turn it down.But the other four all said that what they were seeing abo ut themselves was incalculable,and they didn‟t think it would have becomeapparent without the gr ound of financial stability being ripped out from underneath them.My friend Michael said,“I‟d started to get complacent.It‟s as if the muscles of my heart started t o atrophy(萎缩).Now they‟re awake, alive—and I don‟t want to go back.”These weren‟t just empty words.Michael and his wife needed to take in boarders t o meet their expenses.T aj was so brok e that she was movin g into someone‟s garage apartment in three weeks.Three friends had declared bankruptcy and weren''t sure where or how they were going t o live.91.What did the author learn from Taj‟s call?A.had got an awful haircut.B.They had lost their retirement savings.C.T aj had just retired from work.D.They were going t o meet for lunch.92.How did the author feel in the following weeks?A.Angry.B.Disappointed.C.Indifferent.D.Desperate.93.According t o the passage,t o which was sh e“forced to pay attention”?A.Her friends.B.Her husband.C.Her lost savings.D.Her experience.94.Which of the following statements is CORRECT about her friends?A.Her friends valued their experience more.B.Her friends felt the same as she did.C.Her friends were in a better financial situation.D Her friends were mor e optimistic than she.95.What is the message of t he passage?A.Desire for money is human nature.B.One has t o be decisive during crises.C.Understanding gained is mo r e important than money lost.D.It is natural t o see varied responses t o financial crises.TEXT DIn the19th century,there used t o be a model of how t o be a good person.There are all these torrents of passion flowing thr ough you.Y our job,as captain of your soul,is t o erect dams t o k eep these passions in check.Y our job is t o just say no t o laziness,lust,greed,drug use and the other sins.These days that model is out of fashion.You usually can‟t change your behaviour by simply resolving t o do something.Knowing what t o do is not the sam e as being able t o do it.Y our willpower is not like a dam that can block the torrent of self-indulgence.It''s mo r e like a muscle, which tires easily.Moreover,you''re a social being.If everybody ar ound you is overeating,you‟ll probably do so,too.The19th-century character model was b as ed on an understanding of free will.T oday,we know that free will is bounded.P eople can change their lives,but ordering change is no t simple because many things,even within ourselves,are beyond our direct control.Much of our behaviour,for example,is guided by unconscious habits.Researchers at Duke University calculated that mor e than40 percent of the actions we take are governed by habit,not actual decisions. Researchers have also co me t o understand the structure of habits—cue, routine,reward.Y ou can change your own personal habits.If you leave running shorts on the floor at night,that''ll be a cue t o go running in the morning. Don‟t try to ignore your afternoon snack craving.Every time you feel the cue for a snack,insert another routine.T ake a walk.Their research thus implies a different character model,which is suppo sed t o manipulate the neural(神经系统的)networks inside.T o be an effective person,under this model,you are s uppose d t o coolly examine your own unconscious habits,and the habits of those under your care.Y ou are suppose d t o devise strategies t o alter the cues and routines.Every relationship beco mes slightly manipulative,including your relationship with yourself.Y ou''re trying t o arouse certain responses by implanting certain cues.This is a bit disturbing,because the important habitual neural networks are not formed by mer e routine,nor can they be reversed byclever cues.They are burne d in by emotion and strengthened by strong yearnings,like the yearnings for admiration and righteousness.If you think you can change your life in a clever way,the way an advertiser can get you to buy an air freshener,you‟re proba bly wrong.As the Victorians understood,if you want to change your life,don‟t just look for a clever mit t o some larger global belief.96.Which of the following is a key element in the19th-century character model?A.Passion.B.Action.C.Capability.D.Determination.97.The19th-century model supposedly do e s not work becauseA.there were many other factors beyond one''s control.B.it has work ed unsatisfactorily most of the time.C.the comparison of free will t o a dam is groundless.D.what one wishes t o do should be considered carefully.98.What is the main implication of the research at Duke University?A.Habit is key t o one''s behaviour.B.Ones behaviour is difficult to change.C.Both habit and will power are important.D.Habit has an unidentified structure.99.According t o the new character model,personal behaviour could be altered throughA.cues t o st op all the former unconscious habits.B.cues t o manipulate the habitual neural responses.C.techniques t o devise different physical cues.D.techniques t o supplement old routines.100.W e learn from the p assage that the new character modelA.stresses the neural and psychological aspects of habit change.B.can bring a bo ut changes in one''s life like what advertisers do.C.has been used t o change behaviour successfully.D.deals better with emotional aspects of behaviour.2013年专四阅读理解答案PART V READING COMPREHENTION 81—85CACDB86—90DACBC91—95BDDAC 96—100DAACA。
常见的物流专业术语
常见的物流专业术语1. 供应链管理（Supply Chain Management，SCM）2. 物流（Logistics）3. 运输（Transportation）4. 仓储（Warehousing）5. 供应商（Supplier）6. 客户（Customer）7. 配送（Distribution）8. 订货（Ordering）9. 采购（Procurement）10. 货物（Cargo）11. 装运（Shipment）12. 运输成本（Transportation Cost）13. 仓库管理（Warehouse Management）14. 运输方式（Mode of Transportation）15. 运输时间（Transit Time）16. 运输距离（Distance）17. 运输网络（Transportation Network）18. 物流中心（Logistics Center）19. 物料管理（Material Management）20. 资源调配（Resource Allocation）21. 库存管理（Inventory Management）22. 供应链协同（Supply Chain Collaboration）23. 海关（Customs）24. 清关（Customs Clearance）25. 国际贸易（International Trade）26. 出口（Export）27. 进口（Import）28. 海运（Ocean Freight）29. 空运（Air Freight）30. 铁路运输（Rail Transportation）31. 公路运输（Road Transportation）32. 仓储设施（Warehousing Facility）33. 仓储系统（Warehousing System）34. 包装（Packaging）35. 集装箱（Container）36. 货运代理（Freight Forwarder）37. 物流服务商（Logistics Service Provider）38. 运输安全（Transportation Security）39. 危险品运输（Hazardous Materials Transportation）40. 配送中心（Distribution Center）41. 装卸设备（Material Handling Equipment）42. 拣货（Picking）43. 装载（Loading）44. 卸货（Unloading）45. 中转（Transshipment）46. 运输保险（Transportation Insurance）47. 供应链可视化（Supply Chain Visibility）48. 物流效率（Logistics Efficiency）49. 物流成本（Logistics Cost）50. 逆物流（Reverse Logistics）51. 供应链优化（Supply Chain Optimization）52. 库存周转率（Inventory Turnover）53. 入库（Receiving）54. 出库（Shipping）55. 货运费用（Freight Charges）56. 运输路线（Transportation Route）57. 运输计划（Transportation Plan）58. 交付时间（Delivery Time）59. 运输管理系统（Transportation Management System，TMS）60. 仓储管理系统（Warehouse Management System，WMS）61. 托盘（Pallet）62. 货架（Rack）63. 供应商管理（Supplier Management）64. 货主（Shipper）65. 分销中心（Distribution Center）66. 订购点（Order Point）67. 定期订购（Regular Order）68. 经济订购数量（Economic Order Quantity，EOQ）69. 货运成本（Freight Cost）70. 运输效率（Transportation Efficiency）71. 供应链合作伙伴（Supply Chain Partner）72. 物流战略（Logistics Strategy）73. 货物跟踪（Cargo Tracking）74. 物流网络设计（Logistics Network Design）75. 全球物流（Global Logistics）76. 城市物流（Urban Logistics）77. 网络优化（Network Optimization）78. 成本控制（Cost Control）79. 风险管理（Risk Management）80. 总部仓库（Central Warehouse）81. 分布式仓库（Decentralized Warehouse）82. 跨境电商（Cross-border E-commerce）83. 供应商评估（Supplier Evaluation）84. 交货期（Delivery Date）85. 物流流程（Logistics Process）86. 物流组织（Logistics Organization）87. 物流规划（Logistics Planning）88. 跟踪系统（Tracking System）89. 订单处理（Order Processing）90. 门到门服务（Door-to-Door Service）91. 配送路线优化（Route Optimization）92. 冷链物流（Cold Chain Logistics）93. 单一窗口（Single Window）94. 联合运输（Intermodal Transportation）95. 快递（Express Delivery）96. 无人机配送（Drone Delivery）97. 末端配送（Last Mile Delivery）98. 供应链可持续性（Supply Chain Sustainability）99. 供应链风险（Supply Chain Risk）100. 货运容量（Freight Capacity）101. 系统集成（System Integration）102. 自动化仓库（Automated Warehouse）103. 运输需求管理（Transportation Demand Management）104. 配送计划（Distribution Plan）105. 订货周期（Order Cycle）106. 供应商协调（Supplier Coordination）107. 物流监控（Logistics Monitoring）108. 物流协同（Logistics Collaboration）109. 物流效益（Logistics Performance）110. 包装材料（Packaging Material）111. 拖车（Trailer）112. 仓储面积（Warehousing Space）113. 库存周转时间（Inventory Turnaround Time）114. 批次（Batch）115. 供应商评估指标（Supplier Evaluation Metrics）116. 运输分析（Transportation Analysis）117. 订单管理（Order Management）118. 运输优化（Transportation Optimization）119. 分销网络（Distribution Network）120. 多式联运（Multimodal Transportation）121. 物流策略（Logistics Strategy）122. 库存控制（Inventory Control）123. 物流信息系统（Logistics Information System）124. 运输监控（Transportation Monitoring）125. 物流效果评估（Logistics Performance Evaluation）126. 运输管理（Transportation Management）127. 收货确认（Receipt Confirmation）128. 配送时间窗口（Delivery Time Window）129. 物流外包（Logistics Outsourcing）130. 货运合同（Freight Contract）131. 运输文件（Transportation Documents）132. 物流安全（Logistics Security）133. 运输节点（Transportation Node）134. 物流地图（Logistics Map）135. 托运人（Consignor）136. 承运人（Carrier）137. 运输协议（Transportation Agreement）138. 物流审计（Logistics Audit）139. 运输成本分摊（Transportation Cost Allocation）140. 供应链可控性（Supply Chain Controllability）141. 仓储设备（Warehousing Equipment）142. 仓库布局（Warehouse Layout）143. 库位管理（Location Management）144. 入库管理（Receiving Management）145. 出库管理（Shipping Management）146. 发货通知（Shipment Notification）147. 配送费用（Distribution Costs）148. 运输分配（Transportation Allocation）149. 手工作业（Manual Operation）150. 电子商务物流（E-commerce Logistics）151. 航空货运（Air Cargo）152. 陆运（Land Transportation）153. 运输容量（Transportation Capacity）154. 环保物流（Green Logistics）155. 同城配送（Same-day Delivery）156. 订购量（Order Quantity）157. 装载率（Loading Rate）158. 卸载率（Unloading Rate）159. 损耗率（Loss Rate）160. 物流效能（Logistics Effectiveness）161. 供应链可靠性（Supply Chain Reliability）162. 物流合同（Logistics Contract）163. 仓库效率（Warehouse Efficiency）164. 计划运输（Planned Transportation）165. 非计划运输（Unplanned Transportation）166. 运输提单（Transportation Bill of Lading）167. 全程运输（Door-to-Door Transportation）168. 物流优化模型（Logistics Optimization Model）169. 仓储操作（Warehousing Operation）170. 运输过程（Transportation Process）171. 分销商（Distributor）172. 发货人（Consignor）173. 制造商（Manufacturer）174. 销售商（Retailer）175. 中转仓（Transit Warehouse）176. 集配中心（Consolidation and Distribution Center）177. 多渠道物流（Multichannel Logistics）178. 供应链整合（Supply Chain Integration）179. 物流服务水平（Logistics Service Level）180. 交货条件（Delivery Terms）181. 出口商（Exporter）182. 进口商（Importer）183. 港口（Port）184. 集装箱码头（Container Terminal）185. 干线运输（Trunk Transportation）186. 短途运输（Short-haul Transportation）187. 跨境物流（Cross-border Logistics）188. 拼箱（Less than Container Load，LCL）189. 整箱（Full Container Load，FCL）190. 物流外包商（Logistics Outsourcer）191. 物流执行系统（Logistics Execution System，LES）192. 物流规模化（Logistics Scaling）193. 货运管理（Freight Management）194. 物流数据分析（Logistics Data Analysis）195. 供应商协同计划（Supplier Collaboration Planning）196. 仓储容量规划（Warehousing Capacity Planning）197. 配送路线规划（Distribution Route Planning）198. 供应链网络优化（Supply Chain Network Optimization）199. 应急物流（Emergency Logistics）200. 满足率（Fill Rate）201. 物料需求计划（Material Requirements Planning，MRP）202. 运输订单（Transportation Order）203. 运输跟踪（Transportation Tracking）204. 物流成本分析（Logistics Cost Analysis）205. 运输报告（Transportation Report）206. 供应商评估体系（Supplier Evaluation System）207. 客户满意度（Customer Satisfaction）208. 采购管理（Procurement Management）209. 配送点（Delivery Point）210. 订购周期（Ordering Cycle）211. 缺货（Stockout）212. 外包物流（Outsourced Logistics）213. 物流效益评估（Logistics Performance Assessment）214. 境内物流（Domestic Logistics）215. 全球供应链（Global Supply Chain）216. 供应链整合技术（Supply Chain Integration Technology）217. 库存周转率指标（Inventory Turnover Ratio）218. 可追溯性（Traceability）219. 销售预测（Sales Forecast）220. 仓储费用（Warehousing Cost）221. 运输费率（Freight Rate）222. 物流信息共享（Logistics Information Sharing）223. 配送中心管理（Distribution Center Management）224. 入库检验（Receiving Inspection）225. 出库检验（Shipping Inspection）226. 货运监控（Cargo Monitoring）227. 物流执行（Logistics Execution）228. 物流路线规划（Logistics Route Planning）229. 城市配送（Urban Distribution）230. 物流模拟（Logistics Simulation）231. 系统优化（System Optimization）232. 运输效益评估（Transportation Efficiency Assessment）233. 运输需求预测（Transportation Demand Forecasting）234. 物流合作关系（Logistics Cooperation）235. 物流可靠性评估（Logistics Reliability Evaluation）236. 运输成本优化（Transportation Cost Optimization）237. 物流资金流转（Logistics Fund Flow）238. 供应链协同计划（Supply Chain Collaboration Planning）239. 仓库布局优化（Warehouse Layout Optimization）240. 运输容量规划（Transportation Capacity Planning）241. 物料流动（Material Flow）242. 运输效果分析（Transportation Effectiveness Analysis）243. 物流决策支持系统（Logistics Decision Support System）244. 供应链整合管理（Supply Chain Integration Management）245. 仓库操作规范（Warehouse Operation Specification）246. 订单处理时间（Order Processing Time）247. 运输效果评估（Transportation Effectiveness Evaluation）248. 物流网络优化（Logistics Network Optimization）249. 供应链风险管理（Supply Chain Risk Management）250. 货物追踪系统（Cargo Tracking System）251. 仓储容量规划（Warehousing Capacity Planning）252. 配送中心运作（Distribution Center Operation）253. 运输需求管理系统（Transportation Demand Management System）254. 运输过程监控（Transportation Process Monitoring）255. 物流信息共享平台（Logistics Information Sharing Platform）256. 库存周转率分析（Inventory Turnover Analysis）257. 批发物流（Wholesale Logistics）258. 城市配送中心（Urban Distribution Center）259. 货物跟踪技术（Cargo Tracking Technology）260. 物流供应商选择（Logistics Supplier Selection）261. 物流运营管理（Logistics Operations Management）262. 运输效能评估（Transportation Effectiveness Assessment）263. 物流执行管理（Logistics Execution Management）264. 物流路线优化（Logistics Route Optimization）265. 物流成本控制（Logistics Cost Control）266. 物流质量管理（Logistics Quality Management）267. 运输可行性分析（Transportation Feasibility Analysis）268. 物流人力资源管理（Logistics Human Resource Management）269. 物流合作模式（Logistics Cooperation Mode）270. 供应链服务水平（Supply Chain Service Level）271. 仓库容量规划（Warehousing Capacity Planning）272. 配送中心布局优化（Distribution Center Layout Optimization）273. 运输需求预测系统（Transportation Demand Forecasting System）274. 物流过程监控系统（Logistics Process Monitoring System）275. 供应链协同管理平台（Supply Chain Collaboration Management Platform）276. 仓储操作效率评估（Warehouse Operation Efficiency Assessment）277. 订单处理周期（Order Processing Cycle）278. 运输成本效益分析（Transportation Cost Benefit Analysis）279. 物流网络可达性（Logistics Network Accessibility）280. 供应链整合策略（Supply Chain Integration Strategy）281. 物料需求计划系统（Material Requirements Planning System）282. 运输订单管理系统（Transportation Order Management System）283. 运输跟踪技术（Transportation Tracking Technology）284. 物流成本分析系统（Logistics Cost Analysis System）285. 运输报告生成系统（Transportation Report Generation System）286. 供应商评估体系建立（Supplier Evaluation System Establishment）287. 客户满意度调查（Customer Satisfaction Survey）288. 采购管理系统（Procurement Management System）289. 配送点优化（Delivery Point Optimization）290. 订购周期缩短（Ordering Cycle Reduction）291. 运输安全管理（Transportation Security Management）292. 物流执行系统优化（Logistics Execution System Optimization）293. 物流路线规划系统（Logistics Route Planning System）294. 城市配送管理（Urban Distribution Management）295. 物流模拟系统（Logistics Simulation System）296. 系统优化方法（System Optimization Method）297. 运输效益评估指标（Transportation Effectiveness Evaluation Metrics）298. 物流协同计划系统（Logistics Collaboration Planning System）299. 仓库布局规划技术（Warehouse Layout Planning Technology）300. 运输容量规划系统（Transportation Capacity Planning System）这是一个包含常见物流专业术语的列表，覆盖了供应链管理、运输、仓储、供应商管理等多个方面。
(财务会计)常见会计英语词汇
（财务会计）常见会计英语词汇会计常用词汇（一）一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存款Cashinbank其他货币资金Othercashandcashequivalents外埠存款OthercityCashinbank银行本票Cashier''scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestments-stock债券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他other短期投资跌价准备Short-terminvestmentsfallingpricereserves 应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice 委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis 存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds债券投资Investmentonbonds其他债权投资Otherinvestmentonbonds长期投资减值准备Long-terminvestmentsdepreciationreserves 股权投资减值准备Stockrightsinvestmentdepreciationreserves 债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves委托贷款Entrustloans本金Principal利息Interest减值准备Depreciationreserves固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement累计折旧Accumulateddepreciation固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves 机器设备减值准备Machineryequipmentdepreciationreserves工程物资Projectgoodsandmaterial专用材料Special-purposematerial专用设备Special-purposeequipment预付大型设备款Prepaymentsforequipment为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程减值准备Construction-in-processdepreciationreserves 固定资产清理Liquidationoffixedassets无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备IntangibleAssetsdepreciationreserves 专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome待处理财产损溢Waitdealassetslossorincome待处理流动资产损溢Waitdealintangibleassetslossorincome 待处理固定资产损溢Waitdealfixedassetslossorincome会计常用词汇（二）accountantgenaral会计主任accountbalancde结平的帐户accountbill帐单accountbooks帐accountclassification帐户分类accountcurrent往来帐accountformofbalancesheet帐户式资产负债表accountformofprofitandlossstatement帐户式损益表accountpayable应付帐款accountreceivable应收帐款accountofpayments支出表accountofreceipts收入表accounttitle帐户名称，会计科目accountingyear或financialyear会计年度accountspayableledger应付款分类帐Accountingperiod（会计期间）timeperiods,typicallyoneyear（通常是一年)资产负债表：balancesheet可以不大写b利润表：incomestatements(orstatementsofincome)利润分配表：retainedearnings现金流量表：cashflows会计常用词汇（三）二、负债类Liability短期负债Currentliability短期借款Short-termborrowing应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction销项税额SubstitutedmoneyonVAT出口退税Taxreimbursementforexport进项税额转出ChangeoverwithnoldingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax 转出多交增值税OverpaidVATchangeover未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resourcestaxpayable应交所得税Incometaxpayable应交土地增值税Incrementtaxonlandvaluepayable应交城市维护建设税Taxformaintainingandbuildingcitiespayable 应交房产税Housingpropertytaxpayable应交土地使用税Tenuretaxpayable应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable应交个人所得税Personalincometaxpayable其他应交款Otherfundinconformitywithpaying其他应付款Otherpayables预提费用Drawingexpenseinadvance其他负债Otherliabilities待转资产价值Pendingchangeroverassetsvalue预计负债Anticipationliabilities长期负债Long-termLiabilities长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear 一年后到期的长期应付Long-termaccountpayableoveroneyear专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear 一年后到期的专项应付Long-termspecialpayableoveroneyear递延税款Deferraltaxes所有者权益类OWNERS''EQUITY资本Capita实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock已归还投资InvestmentReturned资本公积Capitalreserve资本(或股本)溢价Cpital(orStock)premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入Allocatesumschangeoverin外币资本折算差额Foreigncurrencycapital其他资本公积Othercapitalreserve盈余公积Surplusreserves法定盈余公积Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpensionfund利润归还投资Profitscapitalizadonreturnofinvestment利润Profits本年利润Currentyearprofits利润分配Profitdistribution其他转入Otherchengeoverin提取法定盈余公积Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取储备基金Withdrawalreservefund提取企业发展基金Withdrawalreserveforbusinessexpansion提取职工奖励及福利基金Withdrawalstaffandworkers''bonusand welfarefund利润归还投资Profitscapitalizadonreturnofinvestment应付优先股股利PreferredStockdividendspayable提取任意盈余公积Withdrawalothercommonaccumulationfund应付普通股股利CommonStockdividendspayable转作资本(或股本)的普通股股利CommonStockdividendschangeto assets(orstock)未分配利润Undistributedprofit会计常用词汇（四）四、成本类Cost生产成本Costofmanufacture基本生产成本Basecostofmanufacture辅助生产成本Auxiliarycostofmanufacture 制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation 劳务成本Servicecosts会计常用词汇（五）五、损益类Profitandloss收入Income业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves 补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities 资源税Resourcestax土地增值税Incrementtaxonlandvalue其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge 费用Expenses营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense 福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets 出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay所得税Incometax以前年度损益调整Prioryearincomeadjustment。
外包采购物流 外文翻译外
AbstractSchiesser AG, headquartered in Radolfzell, is Germany’s leading underwear specialist and on its way to becoming international market leader in the area of “close to skin” tex-tiles. Schiesser outsourced the complete management of its procurement process from the purchase order through to delivery to the factory to the logistics provider Gebrüder Weiss. The introduction of an information logistics solution makes it possible to direct the infor-mation created (e.g. purchase order, transport status) to the respective recipient in the supply chain in real time. The outsourcing of logistics operations supports the shortening of process times and the reduction of process costs. The establishment of a supply chain cockpit in which all the relevant information comes together permits more efficient trans-port handling and reduces the workload involved for Schiesser. ZusammenfassungDie Schiesser AG mit Sitz in Radolfzell ist der führende deutsche Waschespezialist und auf dem Weg zum internationalen Marktführer im textilen ,close to skin“ –Produkt-Bereich. Schiesser lagerte das Management des Beschaffungsprozesses von der Bestel-lung bis zur Anlieferung im Werk komplett an den Logistikdienstleister Gebrüder Weiss aus. Die Einführung einer Informationslogistiklosung erlaubt es dabei, entstehende In-formationen (z.B. Bestellung, Transportstatus) zeitnah an die jeweiligen Empfanger in der Lieferkette zuzuleiten. Die Auslagerung von Logistikaufgaben unterstützt die Verkürzung der Prozesszeiten und die Reduktion von Prozesskosten. Die Einrichtung eines Supply-Chain-Leitstandes, in dem alle relevanten Informationen zusammenfliessen, ermoglicht eine effizientere Transportabwicklung und einen reduzierten Aufwand für Schiesser1 CompanyOverview. Schiess er AG, headquartered in Radolfzell, is Germany’s leading underwear specialist and on its way to becoming international market leader in the area of “close to skin” textiles. In addition to producing their own brand SCHIESSER, Schiesser AG will in future become increasingly active in the private label business.Figure 1-1: Brief Profile of Schiesser AGChallenge in the textile industry. Short-lived fashion trends have a major influence on products in the textile industry. The customers of a brand manufacturer like Schiesser at-tach particular importance not only to product quality but also to on-time delivery in order to be able to service the demand of end consumers almost instantly. Time is therefore a crucial factor. For procurement, this means the punctual and cost-effective supply of the necessary raw materials to all production sites. Problem deliveries (e.g. late, incorrect amount and quality, etc.) can hold up production and prejudice Schiesser’s own on-time delivery.Within the context of the procurement process suppliers are thus selected initially accord-ing to production size, delivery scope and quality. Schiesser buys raw materials and tex-tile accessories from the whole of Europe. However, the majority of suppliers are located in Southern Germany. Transporting the goods to the production sites in the Czech Repub-lic, Slovakia and Bulgaria including customs clearance is a major part of the procurement process.2 Starting PointStrategy. Schiesser planned production and procurement centrally. Raw materials werepurchased from a large number of suppliers (number in the year 2000: approx. 600), ofwhich only a percentage were active. Process. In some cases, the suppliers delivered free domicile to the production plants di-rect (1st process variant “direct delivery”). Roughly 70% of the goods were first received by the procurement center in Radolfszell (2nd process variant “procurement center”). Here, Schiesser allocated the deliveries to the various production plants and sent them regrouped to the individual plants using different forwarders. The headquarter first paid the supplier invoices and then charged them to the subsidiaries. Figure 2-2 depicts the process variant “procurement center”. Systems. No special system support existed for the procurem ent process. Although the individual Schiesser subsidiaries had SAP R/3 systems, these were not interconnected. The parties concerned therefore used telephone and fax as their main means of communi-cation.Problem Perception. The procurement process was time-consuming and expensive: As the goods were delivered free domicile to Radolfszell or direct to the plants, the suppliers used a large number of different transport logistics providers. Planning and scheduling was the responsibility of Schiesser. This included amongst others ongoing checks to see whether the deliveries could beat the plant by the required date. The transport costs were higher than they would have been if the company had concen-trated on a smaller number of carriers with large transport volumes because it was not possible to realize any economies of scale. Schiesser handled the customs clearance of the purchased goods. Those which were delivered to the procurement center in Radolfszell sometimes had to undergo several customs clearance operations before being sent to non-EU production plants. This also included issuing pro forma invoices.The level of on-time deliveries did not meet requirements. Large safety stocks in the plants were the consequence.Goods and invoice checking was split between different companies. This caused set-tlinig of discrepancies which was often very time-consuming.3 Step 1: Reorganization of ProcurementStrategy. As part of the reorganization of procurement, responsibility for ordering was initially transferred to the production plants. The sales plans continued to be drawn up centrally. Central Procurement negotiated outline agreements with suppliers. This meant that volumes could be aggregated for the price negotiations.Process. Supposed as shown in figure 3-2 the production plants placed their own orders with suppliers. They received the goods by direct delivery, were sent the invoice and per-formed the customs clearance. This meant that the goods and the invoice could now be checked on the spot. The plants were responsible for tracking deliveries themselves. Schiesser expected their suppliers to issue the export documents. This involved either a “EUR-1 preference certificate” or an export declaration. Depending on the type of docu-ment, these tasks take between 10 and 30 minutes.Problem Perception. In spite of the benefits described, the transport logistics of the new procurement process in particular was inefficient: As each plant ordered their own materials which were delivered direct, the previous transport units (full truckload deliveries) were split into a large number of (costlier) small transport jobs. As there was no longer any central grouping of deliveries to the production plants, at peak times there were now 10 - 20 vehicles to deal with every day at the unloading ramp in place of the 2 - 3 large deliveries per week. The expansion of decentralized competencies actually led to an increase in the number of forwarder relationships and thus to a high workload where invoicing was con-cerned. As the planning and scheduling activities were still in Schiesser’s hands, it was not possible to achieve a significant reduction in the coordination activities of Central Procurement compared to the old process. “Ping-pong effects“ resulted b etween Cen-tral Procurement and the production plants due to overlapping tasks and competencies, particularly in the case of order monitoring and deliverytracking. The lack of techni-cal system support continued to lead to a situation where in many cases the forwarderselected by the supplier for a concrete delivery could only be ascertained by phoning the supplier and/or the forwarder normally used. The lack of transparency in the supply chain meant that Schiesser were not able to sta-te the number of problem deliveries and the reasons, and significantly improve on-time delivery.The end result was that improvements in procurement logistics fell significantly short ofwhat was possible.4 Project to Reorganize Transport LogisticsGoals. In view of the transport inefficiencies, Schiesser decided to combine the demon-strated advantages of the new procurement process with those of a centrally coordinated transport process. The goals of the optimization project were: The punctual supply of purchased goods to the production plants, The reduction in personnel costs by outsourcing activities from the areas of transport and customs, The creation of a single point of contact for everyone involved in the supply chain,The consolidated pick-up of goods from the supplier and consolidated delivery of the purchased material to the production sites in order to reduce transport costs, customs documents and truck frequency at goods inward (by means of transshipment), A saving in transport costs through consolidated transport and a change in freight pre-payment (new ex works –except yarn) plus saving in the incidental charges which previously had to be paid to the transport service provider, Simplified billing of transport costs. To achieve these goals Schiesser decided to outsource the complete management of the procurement process from order placement through to delivery to the plant. The decision-makers chose the logistics provider Gebrüder Weiss for this purpose, primarily due to their strength in business with Eastern Europe. In addition, Schiesser wanted to increase the transparency of the supply chain with the aid of a software solution. Execution. The “ Transport Logistics Optimization“ project was launched in August 2001. Schiesser entrusted the external experts Gebrüder Weiss, who possessed the necessary logistics know-how, with the actual project management. They were in a position to judge the structures in place at Schiesser objectively and to show the sense and necessity of process changes. At Schiesser, the project team included Norbert Adrian, Managing Director Procurement at Schiesser AG, an assistant and the head of Customs/Transport. Experts from Gebrüder Weiss and the software supplier inet-logistics also collaborated in the project. For the Schiesser staff, the project workload was part of normal daily business and was not re-corded separately. Process adjustments were undertaken successively during the course of the project. The chosen software solution from the Application Service Provider (ASP) inet-logistics went into operation on a trial basis in June 2002 with two pilot suppliers. The next stage will be to includethe 30 strategically most important suppliers out of a total of 68 currently ac-tive suppliers. Critical Success Factors. Adrian states the main success factor as being prompt commu-nication to those affected and their involvement in the project work. This increases moti-vation and identification with the project. In his view, it is thanks to this circumstance that implementation was completed faster than planned. In this context he considers it to be essential to remove project collaborators from the time-keeping system and to reward them for project success with previously defined incentives (e.g. financial bonus, special leave). The aim of involving all employees proves difficult when there is a need to cut back on the number of employees, as in this case. The way in which this is communicated to the workforce is important for the working atmosphere and employee motivation. Adrian rec-ommends that communication should start when around 80% of the project has been completed. At the same time, activities were outsourced to other processes at an early stage in this particular caseExperte MeetingsAdrian, Norbert, Managing Director Procurement, Schiesser AG Radolfszell am Boden-see, June, 18th, 2002Erhardt, Wolfgang, eConsulting, inet-logistics GmbH, Wolfurt, February, 14th, 2002 and March, 20th, 2002Hagg, Anton, Prokurist, Gebrüder Weiss GmbH, Lauterbach, March, 20th , 2002Werle, Oswald, Chief Executive Officer, inet-logistics GmbH, Wolfurt, February, 14th,2002Bibliography[Bolumole 2001]Bolumole, Y., The Supply Chain Role of Third-Party Logistics Providers, Interna-thYear, 2001, No. 2, pp. 87-102tional Journal of Logistics Management, 12[Skojett-Larsen 2000]Skojett-Larsen, T., Third party logistics – from an interorganizational point of view,thYear, 2000, No. 2, pp.International Journal of Physical Distribution & Logistics, 30112 ff.。
常见的会计分录英文表达
常见的会计分录英文表达（清楚整理）一、资产类assets现金cash on hand银行存款cash in bank其他货币资金other cash and cash equivalent短期投资short-term investment短期投资跌价准备short-term investments falling price reserve应收票据notes receivable应收股利dividend receivable应收利息interest receivable应收帐款accounts receivable坏帐准备bad debts reserve预付帐款prepayments / payment in advance应收补贴款cover deficit receivable from state subsidize其他应收款other notes receivable在途物资materials in transit原材料raw materials包装物wrappage低值易耗品low-value consumption goods库存商品finished goods委托加工物资work in process-outsourced委托代销商品trust to and sell the goods on a commission basis受托代销商品commissioned and sell the goods on a commission basis存货跌价准备inventory falling price reserve分期收款发出商品collect money and send out the goods by stages 待摊费用deferred and prepaid expenses长期股权投资long-term investment on stocks长期债权投资long-term investment on bonds长期投资减值准备long-term investment depreciation reserve固定资产fixed assets累计折旧accumulated depreciation工程物资project goods and material在建工程project under construction固定资产清理fixed assets disposal无形资产intangible assets开办费organization/preliminary expenses长期待摊费用long-term deferred and prepaid expenses待处理财产损溢wait deal assets loss or income二、负债类debts短期借款short-term loan应付票据notes payable应付帐款accounts payable预收帐款advance payment代销商品款consignor payable应付工资accrued payroll应付福利费accrued welfarism应付股利dividends payable应交税金tax payable其他应交款accrued other payments其他应付款other payable预提费用drawing expenses in advance 长期借款long-term loan应付债券debenture payable长期应付款long-term payable递延税款deferred tax住房周转金revolving fund of house三、所有者权益owners equity股本paid-up stock资本公积capital reserve盈余公积surplus reserve本年利润current year profit利润分配profit distribution四、成本类cost生产成本cost of manufacture制造费用manufacturing overhead,五、损益类profit and loss （p/l）主营业务收入prime operating revenue其他业务收入other operating revenue折扣与折让discount and allowance投资收益investment income补贴收入subsidize revenue营业外收入non-operating income主营业务成本operating cost主营业务税金及附加tax and associate charge其他业务支出other operating expenses存货跌价损失inventory falling price loss营业费用operating expenses管理费用general and administrative expenses财务费用financial expenses营业外支出non-operating expenditure所得税income tax以前年度损益调整adjusted p/l for prior year资产+费用=负责+所有者权益+收入财务三大主表：资产负债表、利润表（权益表）、现金流量表Account 帐chart of account 会计科目表credit 借方debit 贷方journal 日记帐ledger 分类帐posting 过帐trial balance 试算平衡表Accounting system 会计系统Audit 审计accrual-basis accounting 权责发生制会计accrued expense 应计费用accrued revenue 应计收入accumulated depreciation 累计折旧Balance sheet 资产负债表Income statement 损益表Statement of cash flow 现金流量表。
档案外包质量管理方案
档案外包质量管理方案英文回答:Quality Management Plan for Outsourced Archiving.Introduction:Outsourcing archiving services has become a popular practice for organizations looking to streamline their operations and reduce costs. However, ensuring the quality of outsourced archiving services is crucial to maintain the integrity and accessibility of important documents. This article presents a quality management plan for outsourced archiving, outlining key considerations and strategies to ensure high-quality services.1. Establishing Quality Objectives:To begin with, it is important to establish clear quality objectives for the outsourced archiving services.These objectives should be aligned with the organization's overall goals and objectives. Examples of quality objectives may include accuracy and completeness of document indexing, timely retrieval of archived documents, and adherence to legal and regulatory requirements.2. Selecting a Reliable Service Provider:Choosing a reliable and reputable service provider is crucial for ensuring the quality of outsourced archiving services. Conducting a thorough evaluation of potential service providers is essential. Factors to consider include their experience in archiving, their track record in delivering high-quality services, and their ability to meet specific requirements outlined in the service level agreement.3. Defining Service Level Agreements (SLAs):A well-defined service level agreement (SLA) is essential to ensure the quality of outsourced archiving services. The SLA should clearly outline the expectations,responsibilities, and performance standards of both the organization and the service provider. Key areas to address in the SLA include document handling procedures, indexing and retrieval processes, data security measures, and compliance with relevant laws and regulations.4. Implementing Quality Control Measures:Implementing effective quality control measures is essential to monitor and evaluate the performance of the outsourced archiving services. Regular audits and inspections should be conducted to ensure compliance with the defined quality objectives and SLAs. This can include random checks on archived documents, reviewing the accuracy of indexing, and assessing the timeliness of document retrieval.5. Continuous Improvement:Continuous improvement is a vital aspect of quality management for outsourced archiving services. Regular feedback and communication with the service provider shouldbe encouraged to identify areas for improvement and address any issues promptly. Performance metrics and key performance indicators (KPIs) should be established to measure the effectiveness and efficiency of the outsourced archiving services.中文回答：档案外包质量管理方案。
与账目有关的会计英语词汇（上）
与账目有关的会计英语词汇（上）下面是店铺整理的与账目有关的会计英语词汇，以供大家学习参考。
帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building citiespayable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 Investment Returned公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment利润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus andwelfare fund利润归还投资 Profits capitalizad on return of investment应付优先股股利 Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)未分配利润 Undistributed profit。
cfa单词一级2023
1. 额外报酬（Additional Compensation）：客户会提供的额外报酬，注意披露。
2. 旁观者效应（Bystander Effect）：情景影响的一种，当周围有旁人时，人的行为会受到影响。
3. 考生保证书（Candidate Pledge）：考试时考生签署的保证遵守考试纪律的承诺书。
4. 警告信（Cautionary Letter）：警告信是非公开的，一般适用于相对不太严重的违反行为。
5. 民事非暴力反抗（Civil Disobedience）：民众举行的抗议活动，属于个人行为。
6. 客户指定经纪费（Client Directed Brokerage）：客户指定经纪费如何使用的一种费用。
7. 共同投资（Co-Investment）：与客户共同进行投资，目的是共担风险。
8. 合规部门（Compliance Department）：保持公司治理、风险控制及遵守法律法规的部门。
9. 机密（Confidentiality）：遵守保密性，不可随意的泄露客户的信息。
10. 对价（Consideration）：一方为换取另一方做某事的承诺而向另一方支付的金钱代价或得到该种承诺的代价。
11. 信用评级机构（Credit-rating Agencies）：对证券发行人和证券信用进行等级评定的组织，给出的债券评级会影响债券发行人的融资成本。
12. 下行风险（Downside Risk）：是指未来股价走势有可能低于分析师或投资者预期的目标价位的风险。
13. 尽职调查（Due Diligence）：投资人在与目标企业达成初步合作意向后，投资人对目标企业一切与本次投资有关的事项进行现场调查、资料分析的活动。
14. 公平交易(Fair Dealing):在提供投资分析，做投资建议，采取投资决策等活动时，公平公正对待所有的客户。
15. 信托(Fiduciary):委托人基于对受托人的信任，将其财产权委托给受托人，由受托人按委托人的意愿以自己的名义，为受益人的利益或特定目的，进行管理和处分的行为。
常见的会计分录英文表达
常见的会计分录英⽂表达常见的会计分录英⽂表达（清楚整理）⼀、资产类 assets现⾦ cash on hand银⾏存款 cash in bank其他货币资⾦ other cash and cash equivalent短期投资 short-term investment短期投资跌价准备 short-term investments falling price reserve 应收票据 notes receivable应收股利 dividend receivable应收利息 interest receivable应收帐款 accounts receivable坏帐准备 bad debts reserve预付帐款prepayments / payment in advance应收补贴款 cover deficit receivable from state subsidize其他应收款 other notes receivable在途物资 materials in transit原材料 raw materials包装物 wrappage低值易耗品 low-value consumption goods库存商品 finished goods委托加⼯物资 work in process-outsourced委托代销商品 trust to and sell the goods on a commission basis 受托代销商品 commissioned and sell the goods on a commission basis 存货跌价准备 inventory falling price reserve分期收款发出商品 collect money and send out the goods by stages 待摊费⽤ deferred and prepaid expenses长期股权投资 long-term investment on stocks长期债权投资 long-term investment on bonds长期投资减值准备 long-term investment depreciation reserve固定资产 fixed assets累计折旧 accumulated depreciation⼯程物资 project goods and material在建⼯程 project under construction固定资产清理 fixed assets disposal⽆形资产 intangible assets开办费 organization/preliminary expenses长期待摊费⽤ long-term deferred and prepaid expenses待处理财产损溢 wait deal assets loss or income ⼆、负债类 debts短期借款 short-term loan应付票据 notes payable应付帐款 accounts payable预收帐款 advance payment代销商品款 consignor payable应付⼯资 accrued payroll应付福利费 accrued welfarism应付股利 dividends payable应交税⾦ tax payable其他应交款 accrued other payments其他应付款 other payable预提费⽤ drawing expenses in advance长期借款 long-term loan应付债券 debenture payable长期应付款 long-term payable递延税款 deferred tax住房周转⾦ revolving fund of house三、所有者权益 owners equity股本 paid-up stock资本公积 capital reserve盈余公积 surplus reserve本年利润 current year profit利润分配 profit distribution四、成本类 cost⽣产成本 cost of manufacture制造费⽤manufacturing overhead,五、损益类 profit and loss （p/l）主营业务收⼊ prime operating revenue其他业务收⼊ other operating revenue折扣与折让 discount and allowance投资收益 investment income补贴收⼊ subsidize revenue营业外收⼊ non-operating income主营业务成本 operating cost主营业务税⾦及附加 tax and associate charge 其他业务⽀出 other operating expenses存货跌价损失 inventory falling price loss 营业费⽤ operating expenses管理费⽤ general and administrative expenses财务费⽤ financial expenses营业外⽀出 non-operating expenditure所得税 income tax以前年度损益调整 adjusted p/l for prior year资产+费⽤=负责+所有者权益+收⼊财务三⼤主表：资产负债表、利润表（权益表）、现⾦流量表Account 帐chart of account 会计科⽬表credit 借⽅ debit 贷⽅journal ⽇记帐 ledger 分类帐posting 过帐trial balance 试算平衡表Accounting system 会计系统Audit 审计accrual-basis accounting 权责发⽣制会计accrued expense 应计费⽤accrued revenue 应计收⼊accumulated depreciation 累计折旧Balance sheet 资产负债表Income statement 损益表Statement of cash flow 现⾦流量表（注：表格素材和资料部分来⾃⽹络，供参考。
外包人员风险管理自查报告
外包人员风险管理自查报告英文回答：Outsourcing personnel risk management self-assessment report.Introduction:In today's business world, outsourcing has become a common practice for many companies. It allows organizations to focus on their core competencies while delegating non-core functions to external service providers. However, outsourcing also introduces certain risks, especially when it comes to managing the performance and behavior of outsourced personnel. In this self-assessment report, Iwill discuss the importance of outsourcing personnel risk management and provide examples to illustrate the challenges and strategies involved.Importance of outsourcing personnel risk management:Outsourcing personnel risk management is crucial for companies to ensure the smooth operation of their outsourced functions. When outsourcing, companies rely on external service providers to deliver high-quality services and adhere to ethical standards. Failure to effectively manage the risks associated with outsourced personnel can lead to various negative consequences, such as compromised data security, reputational damage, and legal liabilities.Challenges in outsourcing personnel risk management:One of the main challenges in outsourcing personnelrisk management is the lack of direct control over outsourced personnel. Unlike in-house employees, outsourced personnel work for external service providers and may have different priorities and values. This can make it difficult to align their behavior and performance with the company's expectations. For example, a company may outsource its customer service function to a call center in a different country. The call center agents may not fully understand the company's culture and customer service standards,resulting in dissatisfied customers and potential loss of business.Strategies for outsourcing personnel risk management:To effectively manage the risks associated with outsourced personnel, companies can implement the following strategies:1. Clearly define expectations: Companies shouldclearly communicate their expectations regarding performance, behavior, and ethical standards to the external service providers. This can be achieved through detailed service level agreements (SLAs) and regular meetings to discuss performance metrics and address any concerns.2. Conduct thorough due diligence: Before entering into an outsourcing agreement, companies should conduct thorough due diligence on the external service providers. This includes assessing their reputation, financial stability, and track record in managing personnel risks. Additionally,companies should verify that the service providers have appropriate security measures in place to protect sensitive data.3. Establish effective communication channels: Open and transparent communication between the company and the external service providers is vital for managing personnel risks. Regular communication channels, such as email, video conferences, and phone calls, should be established to address any issues or concerns promptly. This helps build trust and ensures that the outsourced personnel understand the company's expectations.4. Implement performance monitoring mechanisms: Companies should have a system in place to monitor the performance of outsourced personnel. This can include regular performance evaluations, customer feedback surveys, and quality assurance processes. By closely monitoring performance, companies can identify any gaps or areas for improvement and take appropriate actions.中文回答：外包人员风险管理自查报告。
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The cultural differences between India and America
Outsourced is an interesting film because of contradictions between India and
America. Lots of laughing points are produced by incomprehension of each other’s
culture. Certainly, the final success of Mr. Toad is contributed to his comprehension
and acceptance to Indian culture, just like a saying goes ‘When in Rome, do as the
Romans do.’
As we all known, India is a mysterious country with a long history, so it restores
many traditional ideas and believes. For example, women in India don’t have right to
choose their husbands. It is even the first time to see their husbands in the wedding
ceremony. In contrast, when Mr. Toad hears that kind of idea, he is very surprised and
hard to understand. Because in America, they call for relief and liberty and it’s their
fundamental power to choose what they want. Surely, it is depended that America is a
young and modern state which was established on the belief of independence and
liberty. However, Indian are also influenced by those modern ideas, because finally
chooses what she wants.
What’s more, their living styles also have lots of differences. In the first day, Mr.
Toad arrives at an Indian’s house; they treat him with snacks and tea. Mr. Toad is used
to using his left hand to eat snacks, at that time, the Indian woman feels inconceivable
because left hand is unclean in their country. Finally Mr. Toad realizes the meaning of
it and changes to use his right hand. At first I also couldn’t understand it because the
left hand and right hand are the same in China. I just want to say that is the
differences between life style. Except that, when Indian drink coffee, they will add
much sugar in it, however, in America, delicious coffee is bitter. That’s the real coffee.
I don’t know what lead to the differences between living habits, maybe the living
environment, location of the country or traditional habits, but it is common.
Although there are cultural differences between India and America, Mr. Toad still
finishes his task, because he starts to understand and accept India’s culture, even falls
in love with an Indian woman. As a leader, when he admits his Indian stuff to do what
are consistent with their culture, those stuff feel so happy that their working impassion
is encouraged immediately and the working efficiency is improved in short time,
That’s maybe the glamour of understanding. Finally, when Mr. Toad comes back to
America, some of his living habits are hard to change. At that time, I feel the power
habits and culture.
Nowadays, the connection between different countries is becoming closer and
closer, so it becomes more important for us to understand and respect other countries’
culture. It is an indispensable step for us to be successful.