cma单词表(英文)

GlossaryofTermsUsedintheCMAExaminationICMAPage1of62Copyright©2006TERMDEFINITIONAbandonmentVoluntarysurrenderofproperty.AbnormalspoilageUnacceptableunitsthatarenotexpectedtooccurunderanefficientproductionprocess.AbsorbedOverheadThatportionoffactoryindirectcostthathasbeenallocatedtoaspecificproduct,orsaleableservice.(AlsocalledAppliedOverhead.)AbsorptionCostingAcostingsystemthatassignstoinventoryalltypesofmanufacturingcosts,includingdirect,indirect,fixedandvariable.(AlsocalledFullAbsorptionCosting.)AcceleratedDepreciationApatternofdepreciationinwhichtheamountofdepreciationcomputedintheearlyyearsisgreaterthantheamountscomputedinthelateryears.AccountingTheprocessofidentifying,classifying,measuring,recordingandcommunicatinginmonetarytermstransactionsandeventsofaneconomicentitythatareofafinancialcharacter.AccountingProfitRevenuelessallexpensesincludedintheentity’sincomestatement.AccountingStandardsPrinciplesandprocedurestobefollowedbyaccountantsasformulatedbyanauthoritativebody.(AlsocalledAccountingPrincipals.)AccountingSystemMethods,procedures,andstandardsfollowedinaccumulating,classifying,recordingandreportingbusinesseventsandtransactions.AccountsReceivableMoniesduetoanentityfromcustomerswhohaveboughtmerchandiseorreceivedservicesonaccount.AccountsReceivableTurnoverAfinancialratiousedtomeasureassetutilizationandacompany’sabilitytocollectcashfromcreditsalestoitscustomers.AccrualAccountingThemethodofrecognizingandrecording(a)revenueswhenearned,and(b)expenseswhenincurred,bothirrespectiveofthetimewhencashisreceivedorpaid.AccruedTheaccumulationofincomethatisdueoracostthatisincurredbyanentityduringtheaccountingperiodthathasnotbeenreceivedorpaid.AccumulatedDepreciationTheamountofdepreciationexpenserelatedtoafixedassetthathasbeenrecognizedasanexpensefromthedateofacquisitionofthatasset.GlossaryofTermsUsedintheCMAExaminationICMAPage2of62Copyright©2006TERMDEFINITIONAcid-TestRatioAratiothatmeasuresanentity’sabilitytopayoffshort-termobligationsusingthemostliquidcurrentassets(excludinginventory).(AlsocalledQuickRatio.)AcquisitionCostThevalueofcashorotherresourcesgivenupinexchangeforgoodsorservices.Itincludesallcostsnecessarytogettheassetreadyforitsintendeduse.(AlsocalledHistoricalCostorOriginalCost.)ActivityDriver(CostDriver)Afactorusedtoassigncostfromanactivitytoacostobject.Ameasureofthefrequencyandintensityofuseofanactivitybyacostobject.Activity-BasedBudgetingAnapproachtobudgetingthatinvolvesquantifyingactivitiesandprocessesandforecastingtheircostsinordertoachievestrategicgoalsandimproveperformance.Activity-BasedCostingAcostingsystemthat(a)identifiestherelationshipbetweentheincurrenceofcostandactivities,(b)determinestheunderlying“driver”oftheactivities,(c)establishescostpoolsrelatedtoindividual“drivers,”(d)developscostingrates,and(e)appliescosttoproductonthebasisofresourcesconsumed(drivers).Activity-BasedManagementManagementanddecisionmakingmethodusingactivitybasedcostinginformationinanefforttoimprovecustomersatisfactionandprofitsbyenhancingactivitiesthataddvalueandreducingactivitiesthatdonotaddvaluetothecustomer.ActualCostAcquisitioncost,historicalcost,ororiginalcost.AdditionalPaid-inCapitalTheamountreceivedbyacompanyfromitsshareholdersforpurchaseofsharesofstockabovetheparorstatedvalueofthestock.AdministrativeExpenseCostsincurredforthegeneraloperationofanenterpriseasawhole,ascontrastedwithcostsrelatedtoamorespecificfunctionsuchasmanufacturingorselling.(AlsocalledGeneralandAdministrativeExpense.)AgencyTheoryTheanalysisofprincipal-agentrelationships,whereinoneperson,anagent,actsonbehalfofantherperson,aprincipal.Inacorporatesetting,itoftenreferstoconflictsofinterestamongstockholders,bondholders,andmanagers.AggregateDemandAmacroeconomicvalueequaltothesumofallpersonal,business,andgovernmentexpendituresinaparticulartimeperiod;thetotalquantityofgoodsandservicesdemanded(purchased)byallsectorsoftheeconomy,atdifferentpricelevels.GlossaryofTermsUsedintheCMAExaminationICMAPage3of62Copyright©2006TERMDEFINITIONAggregateSupplyAmacroeconomicvalueequaltothesumofallgoodsandservicesproducedinaparticulartimeperiod.AllocationBaseThebasisusedtoassignindirectcoststocostobjects,suchaslaborormachinehours.AllowanceforUncollectibleAccountsAcontraaccounttoAccountsReceivableestablishedtorecordtheestimatedpercentageofAccountsReceivablethatwillnotbecollected.AmericanDepositoryReceipt(ADR)AreceiptissuedbyAmericanbanksrepresentingownershipinaforeigncompany’scommonstock.Thebankcollectsanddistributesthedividendstotheshareholders.ADRsaretradablesecurities.AmortizationTheaccountingprocessofallocatingcoststothetimeperiodsduringwhichsuchcostsareconsumed.AnnualReportAreportpreparedbyentitiesafterthecloseofeachreportingyearthatincludesfinancialstatementsanddisclosure,anauditreport,informationfrommanagement,andotherpertinentinformationconcerningtheentity’sfinancialconditionandoperatingperformance.AnnuityAseriesofpaymentsofanequalamountatfixedintervalsforaspecifiednumberofperiods.AntidumpingApolicyenactedbyanationdesignedtodiscouragetheimportationandsaleofforeigngo