企业和经济管理专业英语名词.doc

企业和经济管理专业英语名词2005-4-1415:10:35Activity-BasedCosting业务量成本法/作业成本法ACRS(Acceleratedcostrecoverysystem)快速成本回收制度ActionMessage行为/措施信息AIS(Accountinginformationsystem)会计信息低?nbsp;Allocation已分配量AnticipatedDelayReport拖期预报A/P(AccountsPayable)应付帐款APICS(AmericanProduction&InventoryControlSociety)美国生产及库存控制协会AQL(AcceptablequalityLevel)可接受质量水平A/R(AccountsReceivable)应收帐款AutomaticRescheduling自动重排产AvailableToPromise(APT)可签约量Backflush倒冲法Backlog未完成订单/未结订单BackScheduling倒序排产BEanalysis(Break-evenanalysis)盈亏临界点分析，保本分析BillofMaterial(BOM)物料清单BusinessPlan经营规划B/V(Bookvalue)帐面价值CapacityRequirementsPlanning(CRP)能力需求计划CBA(Cost-benefitanalysis)成本效益分析CEO首席执行官CFO(ChiefFinancialOfficer)财务总裁ClosedLoopMRP闭环物料需求计划CPM(Criticalpathmethod)关键路线法CPPaccounting(Constantpurchasingpoweraccounting)不变购买力会计CumulativeLeadTime累计提前期CycleCounting周期盘点Demand需求DemandManagement需求管理DemonstratedCapacity实际能力DependentDemand非独立需求DFL(Degreeoffinancialleverage)财务杠杆系数Direct-deductInventoryTransactionProcessing直接增减库存法DispatchList派工单DOL(Degreeofoperatingleverage)经营杠杆系数ELS(Economiclotsize)经济批量EOQ(Economicorderquantity)经济订货批量FIFO(Fist-in,Fist-out)先进先出法FirmPlannedOrder确认计划订单FISH/LIFO(Fist-in,Still-here)后进先出法FixedOrderQuantity固定订货批量法FlowShop流水车间FocusForecasting集中预测FullPegging完全跟踪GenerallyAcceptedManufacturingPractices公认生产管理原则IndependentDemand独立需求Inpu/OutputControl投入/产出控制InterplantDemand厂际需求InventoryTurnover库存周转次数Item物料项目ItemRecord项目记录JobShop加工车间Just-in-time(JIT)准时制生产LeadTime提前期前置期，指订单从收到具体明细到货到货仓收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LotforLot按需订货法LP(Linearprogramming)线性规划MachineLoading机器加载Make-to-orderProduct(MTO)面向订单生产的产品Make-to-stockProduct(MTS)面向库存生产产品ManufacturingResourcePlanning(MRPII)制造资源计划MasterProductionSchedule(MPS)主生产计划MaterialRequirementsPlanning(MRP)物料需求计划MBO(Managementbyobjective)目标管理NetChangeMRP净改变式物料需求计划NetRequirements净需求OliverWightMRP-II理论的创始人On-handBalance现在库存量OpenOrder未结订单/开放订单OrderEntry订单输入OrderPromising订货承诺Pegging反查Picking领料/提货PickingList领料单PlannedOrder计划订单Post-deductInventoryTransactionProcessing(Backflush)后减库存处理法/倒冲法Pre