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宫迅伟是北大纵横管理咨询集团合伙人、交通制造行业中心总经理采购专业术语一、ABCClassificationABC分类法Activity-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)会计信息系统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倒序排产四、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C&F(cost&freight)成本加运费价T/T(telegraphictransfer)电汇D/P(documentagainstpayment)付款交单D/A(documentagainstacceptance)承兑交单C.O(certificateoforigin)一般原产地证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)经营杠杆系数宫迅伟是北大纵横管理咨询集团合伙人、交通制造行业中心总经理ELS(Economiclotsize)经济批量EOQ(Economicorderquantity)经济订货批量&nbs;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-deductInventoryTransactionProcessing前减库存处理法ProductionPlanning生产规划编制宫迅伟是北大纵横管理咨询集团合伙人、交通制造行业中心总经理ProjectedAvailableBalance预计可用库存Gueue队列GueueTime排队时间RegenerationMRP重生成式物料需求计划ReschedulingAssumption重排假设ResourceRequirementPlanning资源需求计划Rough-cutCapacityPlanning粗能力计划Routing工艺路线SafetyStock安全库存SafetyTime保险期ScheduledReceipt预计入库量五、ScrapFactor残料率/废品系数ServiceParts维修件ShopFloorControl车间作业管理ShrinkageFactor损耗系数TimeBucket时间段TieFence时界VE(valueengineering)价值工程VendorScheduling采购计划法WorkCenter工作中心WorkinProcess(WIP)在制品ZBB(ZerobasedBudgeting)零基预算ZeroInventories零库存AccountingClerk--记帐员；AccountingSupervisor--会计主管；AdministrationManager--行政经理；Supervisor--监管员；BondAnalyst--证券分析员；FundManager--财务经理；AssistantManager--副经理；payment支付，付款topay付款，支付，偿还dishonour拒付deferredpayment延期付款progressivepayment分期付款paymentonterms定期付款paymentagreement支付协定payorder支付凭证paymentorder付款通知paymentbybanker银行支付paymentbyremittance汇拨支付paymentinpart部分付款paymentinfull全部付讫cleanpayment单纯支付宫迅伟是北大纵横管理咨询集团合伙人、交通制造行业中心总经理simplepayment单纯支付paymentbyinstallment分期付款paymentrespite延期付款paymentatmaturity到期付款paymentinadvance预付（货款）CashWithOrder(C.W.O)随订单付现CashOnDelivery(C.O.D)交货付现discount贴现draft汇票PromisoryNote本票cheque支票cleanbill光票documentarybill跟单汇票SightBill即期汇票TimeBill远期汇票UsanceBill远期汇票CommercialBill商业汇票BankersBill银行汇票TransferableL/C可转让信用证UntransferableL/C不可转让信用证RevolvingL/C循环信用证ReciprocalL/C对开信用证BacktoBackL/C背对背信用证Countervailingcredit（俗称）子证Overridingcredit母证BankersAcceptanceL/C银行承兑信用证TradeAcceptanceL/C商业承兑信用证RedClauseL/C红条款信用证AnticipatoryL/C预支信用证Creditpayablebyatrader商业付款信用证Creditpayablebyabank银行付款信用证usancecreditpaymentatsight假远期信用证UniformCustomsandPracticeforDocumentaryCredits跟单信用证统一惯例I.C.C.PublicationNo.400第400号出版物CreditwithT/TReimbursementClause带有电报索汇条款的信用证methodofreimbursement索汇方法withoutrecourse不受追索OpeningBankName&Signature开证行名称及签字beneficiary受益人guarantor保证人ExportersBank出口方银行ImportersBank进口方银行SellersBank卖方银行BuyersBank买方银行宫迅伟是北大纵横管理咨询集团合伙人、交通制造行业中心总经理PayingBank付款行，汇入行RemittingBank汇出行OpeningBank开证行IssuingBank开证行AdvisingBank通知行NotifyingBank通知行NegotiatingBank议付行DraweeBank付款行ConfirmingBank保兑行PresentingBank提示行TransmittingBank转递行AcceptingBank承兑行AdditionalWordsandPhrasespaybearer付给某人bearer来人payer付款人consignor委托人