CMA考试常用单词汇总

GlossaryofTermsUsedintheCMAExamination(March2011)CMA考试所用词汇的专业词典（2011年3月）ICMAPage1of167Copyright©2011TERM词汇DEFINITION定义AbnormalSpoilageUnacceptableunitsthatarenotexpectedtooccurunderanefficientproductionprocess.非正常损耗在有效率的生产流程下不应该发生的不合格品数量。AbsorbedOverheadThatportionoffactoryindirectcostthathasbeenallocatedtoaspecificproduct,orsaleableservice.(AlsocalledAppliedOverhead.)已分摊间接费用已经分配给特定产品或适销服务的那部分工厂间接成本。（又称“已分配间接费用”。）AbsorptionCostingAcostingsystemthatassignstoinventoryalltypesofmanufacturingcosts,includingdirect,indirect,fixedandvariable.(AlsocalledFullAbsorptionCosting.)吸收成本法将所有各类制造成本，其中包括直接成本、间接成本、固定成本和变动成本，分配给存货的成本计算方法。（又称“全部吸收成本法”。）AcceleratedDepreciationApatternofdepreciationinwhichtheamountofdepreciationcomputedintheearlyyearsisgreaterthantheamountscomputedinthelateryears.加速折旧一种折旧方法，其早期计提的折旧金额大于后期计提的金额。AccountingTheprocessofidentifying,classifying,measuring,recordingandcommunicatinginmonetarytermstransactionsandeventsofaneconomicentitythatareofafinancialcharacter.会计以货币为单位确认、分类、计量、记录和传递一个经济实体财务性质的交易和事项的过程。AccountingProfitRevenuelessallexpensesincludedintheentity’sincomestatement.会计利润实体的利润表中收入减去全部费用。AccountingStandardsPrinciplesandprocedurestobefollowedbyaccountantsasformulatedbyanauthoritativebody.(AlsocalledAccountingPrinciples.)会计准则由权威机构制定、会计人员应当遵循的各项原则和程序。（又称“会计原则”。）AccountingSystemMethods,procedures,andstandardsfollowedinaccumulating,classifying,recordingandreportingbusinesseventsandtransactions.会计制度在累计、分类、记录和报告业务事项和交易中遵循的方法、程序和准则。GlossaryofTermsUsedintheCMAExamination(March2011)CMA考试所用词汇的专业词典（2011年3月）ICMAPage2of167Copyright©2011TERM词汇DEFINITION定义AccountsPayableMoniesthatareduetoavendor(supplier)formerchandiseorservicesrendered.应付账款以赊账方式向卖方（供应厂商）购得商品或劳务所应付的账款。AccountsPayableTurnoverAfinancialratiousedtomeasuretherateatwhichanentitypaysoffitssuppliers.应付账款周转率量度实体偿付其供应厂商货款的速度所采用的财务比率。AccountsReceivableMoniesduetoanentityfromcustomerswhohaveboughtmerchandiseorreceivedservicesonaccount.应收帐款实体以赊帐方式出售商品或提供劳务应从客户收回的账款。AccountsReceivableTurnoverAfinancialratiousedtomeasureassetutilizationandacompany’sabilitytocollectcashfromcreditsalestoitscustomers.应收帐款周转率用于度量资产利用状况以及公司在向客户催收赊销款方面的能力的财务比率。AccrualAccountingThemethodofrecognizingandrecording(a)revenueswhenearned,and(b)expenseswhenincurred,bothirrespectiveofthetimewhencashisreceivedorpaid.权责发生制会计凡是当期已经赚取的收入和已经发生的费用，不论何时收付现金，都作为当期的（a）收入和（b）费用予以确认和记录的做法。AccruedTheaccumulationofincomethatisduebuthasnotbeenreceivedoracostthatisincurredbuthasnotbeenpaidbyanentityduringtheaccountingperiod.应计在会计期间，实体尚未收付的应得收入或已发生成本的累积。AccumulatedDepreciationTheamountofdepreciationexpenserelatedtoafixedassetthathasbeenrecognizedasanexpensefromthedateofacquisitionofthatasset.累计折旧自固定资产购置之日起累计被确定的折旧费用。Acid-TestRatioAratiothatmeasuresanentity’sabilitytopayoffshort-termobligationsusingthemostliquidcurrentassets(excludinginventory).(AlsocalledQuickRatio.)酸性测试比率用来度量实体使用变现最快的流动资产（不包括存货）以偿付短期债务的能力的比率。（又称速动比率。）GlossaryofTermsUsedintheCMAExamination(March2011)CMA考试所用词汇的专业词典（2011年3月）ICMAPage3of167Copyright©2011TERM词汇DEFINITION定义AcquisitionCostThevalueofcashorotherresourcesgivenupinexchangeforgoodsorservices.Itincludesallcostsnecessarytogettheassetreadyforitsintendeduse.(AlsocalledHistoricalCostorOriginalCost.)购置成本为换取商品或劳务而支付的现金或其他资源的价值。它包括为使资产达到预期用途所需的全部成本。（又称“历史成本”或“原始成本”。）ActivityDriver(CostDriver)Afactorusedtoassigncostfromanactivitytoacostobject.Ameasureofthefrequencyandintensityofuseofanactivitybyacostobject.作业动因（成本动因）用于将一项作业的成本分配给成本对象的因素。它量度成本对象使用该项作业的频率和强度。Activity-BasedBudgetingAnapproachtobudgetingthatinvolvesquantifyingactivitiesandprocessesandforecastingtheircostsinordertoachievestrategicgoalsandimproveperformance.作业预算编制为达到战略目标和改进绩效而量化各项作业和流程并预测其成本的预算方法。Activity-BasedCosting(ABC)Acostingsystemthat(a)identifiestherelationshipbetweentheincurrenceofcostandactivities,(b)determinestheunderlying―driver‖oftheactivities,(c)establishescostpoolsrelatedtoindividual―drivers,‖(d)developscostingrates,and(e)appliescosttoproductonthebasisofresourcesconsumed(drivers).作业成本法该成本计算方法（a）确定成本的发生与各项作业之间的关系，（b）确定各项作业的根本“动因”，（c）建立与各“动因”相关的成本归集点，（d）制定各项作业的成本费率，以及（e）依据消耗的资源（动因）向产品分配成本。Activity-BasedManagementManagementanddecisionmakingmethodusingactivitybasedcostinginformationinanefforttoimprovecustomersatisfactionandprofitsbyenhancingactivitiesthataddvalueandreducingactivitiesthatdonotaddvaluetothecustomer.作业管理运用作业成本法的信息进行管理和决策的方法，目的是通过强化能为客户增值的作业、减少不增值的作业，来提高客户满意度和利润。ActualCostAcquisitioncost,historicalcost,ororiginalcost.实际成本购置成本、历史成本或原始成本。GlossaryofTermsUsedintheCMAExamination(March2011)CMA考试所用词汇的专业词典（2011年3月）ICMAPage4of167Copyright©2011TERM词汇DEFINITION定义AdditionalPaid-inCapitalTheamountreceivedbyacompanyfromitsshareholdersforpurchaseofsharesofstockabovetheparorstatedvalueofthestock.资本公积公司从其股东那里收到的超过股票面值或设定价值的购股金额。AdministrativeExpenseCostsincurredforthegeneraloperationofanenterpriseasawhole,ascontrastedwithcostsrelatedtoamorespecificfunctionsuchasmanufacturingorselling.(AlsocalledGeneralandAdministrativeExpense.)管理费用企业整体在一般营运中所发生的成本，区别于制造成本或销售成本等更为具体的成本。（又称“一般管理费用”。）AllocateIdentificationofcostswithcostobject