英文专业术语及解释CMA考试.docx
- 文档编号:23606980
- 上传时间:2023-05-18
- 格式:DOCX
- 页数:69
- 大小:67.42KB
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》由会员分享,可在线阅读,更多相关《英文专业术语及解释CMA考试.docx(69页珍藏版)》请在冰豆网上搜索。
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
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 英文 专业术语 解释 CMA 考试