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CMA专业用词

CMA考试专业用词中英文对照表(三)

2019-06-13CMA专业用词
CMA 考试所用词汇的专业词典
TERM 词汇 DEFINITION 定义
Acid-Test Ratio A ratio that measures an entity’s ability to pay off short-term obligations using the most liquid current assets (excluding inventory). (Also called Quick Ratio.)
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。)
Acquisition Cost The value of cash or other resources given up in exchange for goods or services. It includes all costs necessary to get the asset ready for its intended use. (Also called Historical Cost or Original Cost.)
购置成本 为换取商品或服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”。)
Activity Driver (Cost Driver ) A factor used to assign cost from an activity to a cost object. A measure of the frequency and intensity of use of an activity by a cost object.
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-Based Budgeting An approach to budgeting that involves quantifying activities and processes and forecasting their costs in order to achieve strategic goals and improve performance.
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-Based Costing (ABC) A costing system that (a) identifies the relationship between the incurrence of cost and activities, (b) determines the underlying “driver” of the activities, (c) establishes cost pools related to individual “drivers,” (d) develops costing rates, and (e) applies cost to product on the basis of resources consumed (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-Based Management Management and decision making method using activity based costing information in an effort to improve customer satisfaction and profits by enhancing activities that add value and reducing activities that do not add value to the customer.

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