英文专业术语及解释CMA考试.docx

英文专业术语及解释CMA考试.docx

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英文专业术语及解释CMA考试

TERM

DEFINITION

Abandonment

Voluntarysurrenderofproperty.

Abnormalspoilage

Unacceptableunitsthatarenotexpectedtooccurunderanefficientproductionprocess.

AbsorbedOverhead

Thatportionoffactoryindirectcostthathasbeenallocatedtoaspecificproduct,orsaleableservice.（AlsocalledAppliedOverhead.）

AbsorptionCosting

Acostingsystemthatassignstoinventoryalltypesofmanufacturingcosts,includingdirect,indirect,fixedandvariable.（AlsocalledFullAbsorptionCosting.）

AcceleratedDepreciation

Apatternofdepreciationinwhichtheamountofdepreciationcomputedintheearlyyearsisgreaterthantheamountscomputedinthelateryears.

Accounting

Theprocessofidentifying,classifying,measuring,recordingandcommunicatinginmonetarytermstransactionsandeventsofaneconomicentitythatareofafinancialcharacter.

AccountingProfit

Revenuelessallexpensesincludedintheentity’sincomestatement.

AccountingStandards

Principlesandprocedurestobefollowedbyaccountantsasformulatedbyanauthoritativebody.（AlsocalledAccountingPrincipals.）

AccountingSystem

Methods,procedures,andstandardsfollowedinaccumulating,classifying,recordingandreportingbusinesseventsandtransactions.

AccountsReceivable

Moniesduetoanentityfromcustomerswhohaveboughtmerchandiseorreceivedservicesonaccount.

AccountsReceivableTurnover

Afinancialratiousedtomeasureassetutilizationandacompany’sabilitytocollectcashfromcreditsalestoitscustomers.

AccrualAccounting

Themethodofrecognizingandrecording（a）revenueswhenearned,and（b）expenseswhenincurred,bothirrespectiveofthetimewhencashisreceivedorpaid.

Accrued

Theaccumulationofincomethatisdueoracostthatisincurredbyanentityduringtheaccountingperiodthathasnotbeenreceivedorpaid.

AccumulatedDepreciation

Theamountofdepreciationexpenserelatedtoafixedassetthathasbeenrecognizedasanexpensefromthedateofacquisitionofthatasset.

Acid-TestRatio

Aratiothatmeasuresanentity’sabilitytopayoffshort-termobligationsusingthemostliquidcurrentassets（excludinginventory）.（AlsocalledQuickRatio.）

AcquisitionCost

Thevalueofcashorotherresourcesgivenupinexchangeforgoodsorservices.Itincludesallcostsnecessarytogettheassetreadyforitsintendeduse.（AlsocalledHistoricalCostorOriginalCost.）

ActivityDriver（CostDriver）

Afactorusedtoassigncostfromanactivitytoacostobject.Ameasureofthefrequencyandintensityofuseofanactivitybyacostobject.

Activity-BasedBudgeting

Anapproachtobudgetingthatinvolvesquantifyingactivitiesandprocessesandforecastingtheircostsinordertoachievestrategicgoalsandimproveperformance.

Activity-BasedCosting

Acostingsystemthat（a）identifiestherelationshipbetweentheincurrenceofcostandactivities,（b）determinestheunderlying“driver”oftheactivities,（c）establishescostpoolsrelatedtoindividual“drivers,”（d）developscostingrates,and（e）appliescosttoproductonthebasisofresourcesconsumed（drivers）.

Activity-BasedManagement

Managementanddecisionmakingmethodusingactivitybasedcostinginformationinanefforttoimprovecustomersatisfactionandprofitsbyenhancingactivitiesthataddvalueandreducingactivitiesthatdonotaddvaluetothecustomer.

ActualCost

Acquisitioncost,historicalcost,ororiginalcost.

AdditionalPaid-inCapital

Theamountreceivedbyacompanyfromitsshareholdersforpurchaseofsharesofstockabovetheparorstatedvalueofthestock.

AdministrativeExpense

Costsincurredforthegeneraloperationofanenterpriseasawhole,ascontrastedwithcostsrelatedtoamorespecificfunctionsuchasmanufacturingorselling.（AlsocalledGeneralandAdministrativeExpense.）

AgencyTheory

Theanalysisofprincipal-agentrelationships,whereinoneperson,anagent,actsonbehalfofantherperson,aprincipal.Inacorporatesetting,itoftenreferstoconflictsofinterestamongstockholders,bondholders,andmanagers.

AggregateDemand

Amacroeconomicvalueequaltothesumofallpersonal,business,andgovernmentexpendituresinaparticulartimeperiod;thetotalquantityofgoodsandservicesdemanded（purchased）byallsectorsoftheeconomy,atdifferentpricelevels.

AggregateSupply

Amacroeconomicvalueequaltothesumofallgoodsandservicesproducedinaparticulartimeperiod.

AllocationBase

Thebasisusedtoassignindirectcoststocostobjects,suchaslaborormachinehours.

AllowanceforUncollectibleAccounts

AcontraaccounttoAccountsReceivableestablishedtorecordtheestimatedpercentageofAccountsReceivablethatwillnotbecollected.

AmericanDepositoryReceipt（ADR）

AreceiptissuedbyAmericanbanksrepresentingownershipinaforeigncompany’scommonstock.Thebankcollectsanddistributesthedividendstotheshareholders.ADRsaretradablesecurities.

Amortization

Theaccountingprocessofallocatingcoststothetimeperiodsduringwhichsuchcostsareconsumed.

AnnualReport

Areportpreparedbyentitiesafterthecloseofeachreportingyearthatincludesfinancialstatementsanddisclosure,anauditreport,informationfrommanagement,andotherpertinentinformationconcerningtheentity’sfinancialconditionandoperatingperformance.

Annuity

Aseriesofpaymentsofanequalamountatfixedintervalsforaspecifiednumberofperiods.

Antidumping

Apolicyenactedbyanationdesignedtodiscouragetheimportationandsaleofforeigngoodsatpriceswellbelowdomesticprices.

Antitrust

USlegislationtopreventmonopoliesandrestraintoftrade.

ApplicationControls

Controls,suchasinputcontrols,adoptedtosafeguardspecificdataprocessingactivity,suchaspayroll.Theirpurposeistoprovidereasonableassurancethatdataisproperlyprocessed,recorded,andreported.

Appraisalcosts

Costsincurredtodeterminewhetherproductsandservicesareconformingtocustomerand/ormanufacturingrequirements.Examplesincludeinspectionandtestingcosts.

Appreciation

Thesituationwherethereisanincreaseineconomicworthcausedbyrisingmarketprices.

ArbitragePricingTheory（APT）

Aframeworkforanalyzingtherelationshipbetweenrisksandratesofreturnonsecurities,especiallycommonstocks.Itassertsthattheriskelementsthatinfluencereturnsonsecuritiesinclude

（1）inflation,

（2）industrialproduction,（3）riskpremiums,and（4）theslopeofthetermstructureofinterestrates.

ArtificialIntelligence

Computersoftwarethatattemptstomimicthewayhumanbeingsthink.

Asset

1.Probablefutureeconomicbenefitsobtainedbyanentityasaresultofpasttransactions.2.Anyownedphysicalobjectorrighthavingeconomicvaluetoitsowners,expressedforaccountingpurposesintermsofitscostorothervalue（suchascurrentreplacementcost）.

AssetCoverage

Ameasureoftheextenttowhichacompanyisabletocoveritsdebtobligationsafterallliabilitieshavebeensatisfied.

AssetTurnover

Afinancialratiothatassesseshowefficientlyanentityisutilizingitsassets;itrelatessalestoassets.

Asset-BasedLoans

Aformoflendinginwhichtheborrowerpledgesassetsascollateral（security）foraloan.

Audit

Thesystematicexaminationbyanalyses,confirmation,andtestsofaccountingrecordstoconfirmwithreasonableassurancethattherecordsadequatelyreflecteconomicstatusandoperations.

AuditCommittee

Membersoftheboardofdirectors（inthecaseofcorporations）,trustees,legislativebodies,orsimilargovernanceboards,withresponsibilitiesforoversightanddirectionoftheinternalauditingfunction.

AuditReport

Awrittendocumentthatpresentsthescopeandresultsoftheaudit.

Authoritative（top-down）Budgeting

Abudgetingprocesswhereallbudgetsfortheorganizationarepreparedbytopmanagement,includingbudgetsforlower-leveloperations.

Authority

Theformalandlegitimaterightofamanagertomakedecisions,issueorders,andallocateresourcestoachieveorganizationallydesiredoutcomes.

AverageCollectionPeriod

Ameasureoftheaveragenumberofdaysittakestocollectreceivables（creditsales）.

AverageFixedCost

Totalfixedcostsdividedbythenumberofunitsproduced.（Fixedcostperunit）

AverageInventoryCostMethod

Aninventorycostingmethodthatusestheweightedaverageunitcosttoallocatethecostofgoodsavailableforsaletoendinginventoryandcostofgoodssold.

AverageProduct

Totaloutputdividedbythenumberofunitsofvariableinputrequiredtoproducethatoutput.

AverageTotalCost

Totalmanufacturingcostsdividedbythenumberofunitsproduced.Sometimescalledperunitcost.

AverageVariableCost

Totalvariablecostdividedbythenumberofunitsproduced.

BackflushCosting

AproductcostingapproachusedinaJust-in-Timeoperatingenvironmentinwhichsomeorallofthecostingisdelayeduntilthegoodsarefinished.Standardcostsarethenpulledbackwardthroughthesystemtoassigncoststoproducts.

BackupControls

Controls,suchasfileduplicating,inanInformationTechnology（IT）environmenttoinsurethatdataisnotlost.

BadDebts

Accountsornotesreceivablethatmanagementdeterminestobeuncollectibleafterreasonableeffortstocollectthemhavenotbeensuccessful.

BalanceofPayments

Asummaryofalleconomictransactionsbetweenacountryandallothercountriesforaspecifiedperiod.

BalancedScorecard

Anapproachusingmultiplemeasurestoevaluateperformance,includingfinancialmeasures,andthenon-financialmeasuresofcustomers,internalbusinessprocesses,andlearningandgrowth.

Banker’sAcceptances

Financialinstrumentofanentitystatingthatpaymentisgu