采购成本专业术语全套.docx

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1、采购成本专业术语全套A ABC ClassificationABC 分类法 Activity-Based Costing业务量成本法/作业成本法 ACRS (Accelerated cost recovery system)快速成本回收制度 Action Message行为/措施信息 AIS (Accounting information system)会计信息系统 Allocation已分配量 Anticipated Delay Report拖期预报 A/P (Accounts Payable)应付帐款 APICS (American Production&Inventory Control

2、 Society)一 一美国生产及库存控制协会 AQL (Acceptable quality Level)可接受质量水平 A/R (Accounts Receivable)应收帐款 Automatic Rescheduling自动重排产 Available To Promise (APT)可签约量Backflush倒冲法 Backlog未完成订单/未结订单 Back Scheduling倒序排产 BE analysis (Break-even analysis)盈亏临界点分析，保本分析 Bill of Material (BOM)物料清单 Business Plan经营规划 B/V (Boo

3、k value)帐面价值C Capacity Requirements Planning (CRP)能力需求计划 CBA (Cost-benefit analysis)成本效益分析 CFO (Chief Financial Officer)财务总裁 Closed Loop MRP闭环物料需求计划 CPM (Critical path method)关键路线法 CPP accounting (Constant purchasing power accounting) 不变购买力会计 Cumulative Lead Time累计提前期 C&F(cost&freight)成本加运费价 DP(docu

4、ment against payment)寸款交单 D/A (document against acceptance)承兑交单 C.0 (certificate of origin)一般原产地证 Cycle Counting周期盘点 DemandS 求 Demand Management需求管理 Demonstrated Capacity实际能力 Dependent Demand非独立需求 DFL (Degree of financial leverage)财务杠杆系数 Direct-deduct Inventory Transaction Processing直接增减库存法 Dispatch

5、 List派工单 DOL (Degree of operating leverage)经营杠杆系数 ELS (Economic lot SiZe)经济批量 EOQ (Economic order quantity)经济订货批量 FIFO (Fist-inzFist-out)先进先出法 FirmPlanned Order确认计划订单 FirmPlanned Order确认计划订单 FISH/LIFO (Fist-inzStill-here)后进先出法 FirmPlanned Order确认计划订单 FISH/LIFO (Fist-inzStill-here)后进先出法 Fixed Order Q

6、uantity固定订货批量法 Flow Shop流水车间 Focus Forecasting集中预测 Full Pegging完全跟踪G公认生产 Generally Accepted Manufacturing Practices 管理原则I Independent Demand独立需求 Interplant Demand厂际需求 Inventory Turnover库存周转次数 Item物料项目 Item Record项目记录采购成本专业术语汇总(二)J Job Shop加工车间Just-in-time (JIT)准时制生产 Lead Time一提前期前置期 指订单从收到具体明细到货到货仓收

7、到落货纸这一段时间，可以用评估工厂的综合实力。 Level层 Load负荷 Load负荷 LP (Linear programming)线性规划M Machine Loading机器加载 Make-to-order Product (MTO)面向订单生产的产品 Make-to-stock Product (MTS)面向库存生产产品 Manufacturing Resource Planning (MRP II)制造资源计划 Master Production Schedule (MPS)主生产计划 Material Requirements Planning (MRP)物料需求计划 MBO (

8、Management by objective)目标管理N Net Change MRP净改变式物料需求计划 Net Requirements净需求0 Oliver WightMRP-II理论的创始人 On-hand Balance现在库存量 Open Order未结订单/开放订单 Order Entry订单输入 Order Promising订货承诺P Pegging反查 Picking领料/提货 Picking List领料单 Planned Order计划订单 Posbdeduct Inventory Transaction Processing (Backflush) 后减库存处理法/

9、倒冲法 Pre-deduct Inventory Transaction Processing前减库存处理法 Production Planning生产规划编制 Projected Available Balance预计可用库存R Regeneration MRP重生成式物料需求计划Rescheduling Assumption重排假设Resource Requirement Planning资源需求计划Rough-cut Capacity Planning粗能力计划 Routing工艺路线S Safety Stock安全库存 Safety Time保险期 Scheduled Receipt预

10、计入库量 Scrap Factor残料率/废品系数 Service Parts维修件 Shop Floor Control车间作业管理 Shrinkage Factor损耗系数T Time Bucket时间段 Tie Fence时界V VE (value engineering)价值工程 Vendor Scheduling采购计划法W Work Center工作中心Work in Process (WIP)在制品Z ZBB (Zero based Budgeting)零基预算 Zero Inventories零库存其他： Accounting CIerk-记帐员； Accounting SUP

11、erViSor-会计主管; Administration ManageL-彳亍政经理; SUPerViSor监管员； Bond AnalySt-证券分析员； Fund Manager-贝才务经理; Assistant Manager-副经理； Payment-支付，付款 to pay-付款，支付，偿还 dishonour-拒付 deferred Payment-延期付款 progressive Payment-分期付款 payment on terms-定期付款 payment agreement-支付协定 pay Order-支付凭证 payment Order-付款通知 payment b

12、y banker-银行支付 payment by remittance-汇拨支付 payment in Part-部分付款 payment in full-全部付讫 clean Payment-单名屯支付 simple Payment-单纯支付 payment by installment-分期付款 payment respite-延期付款 payment at maturity-到期付款 payment in advance-预付(货款) Cash With Order(C.WQ)-随订单付现 Cash On Delivery (CQ.D)-交货付现 discount贴现 draft汇票 P

13、romisory NOte-本票 CheqUe-支票 clean bill光票 documentary bill-跟单汇票 SightBilI即期汇票 Time Bill一远期汇票 Usance Bill远期汇票 Commercial Bill-商业汇票 Bankerns Bill-银行汇票 Transferable L/C-可转让信用证 Untransferable L/C-不可转让信用证 Revolving L/C循环信用证 Reciprocal L/C-对开信用证 Back to Back L/C-背对背信用证 Countervailing credit（俗称）子证 Overriding

14、 Credit-母证 Banker,ns Acceptance L/C-银行承兑信用证 Trade Acceptance L/C-商业承兑信用证 Red Clause L/C-红条款信用证 Anticipatory L/C-预支信用证 Credit payable by a trader-商业付款信用证 Credit payable by a bank-银行付款信用证 usance credit payment at Sight-假远期信用证 Uniform Customs and Practice for Documentary Credits 跟单信用证统（惯例）. LC.C. Publication NO.400-第 400 号出版物 Credit with T/T Reimbursement ClaUSe-带有电报索汇条款的 信用证method of re