华夏永道

您现在的位置是:首页 > CMA注册报名 > CMA专业用词

CMA专业用词

CMA考试专业用词中英文对照表(七)

2019-06-14CMA专业用词
CMA 考试所用词汇的专业词典
TERM 词汇 DEFINITION 定义
主管决定的(自上而 下)预算编制 组织机构的所有预算(包括较低层面的营运预算在内)都由最高管理层编 制的预算编制过程。
Authority The formal and legitimate right of a manager to make decisions, issue orders, and allocate resources to achieve organizationally desired outcomes.
职权 经理为取得组织机构期望的结果而做出决定、发布命令以及分配资源的正 式合法权利。
Authorized Shares Maximum number of shares of stock a firm is authorized to offer to the public.
注册股份 一家公司可向公众发行的最大授权股份。
Available-for-sale Securities Under GAAP, investments the company may hold or sell.
可供出售证券 在公认会计原则(GAAP)下,可以持有或销售的投资。
Average Days in Inventory The average number of days an item is held in inventory.
存货周转天数 持有存货的平均天数。
Average Collection Period A measure of the average number of days it takes to collect receivables (credit sales). (Also called Days Sales Outstanding and Days Sales in Receivables.)
平均收款期 催收应收款(赊销)所需的平均天数。(又称“销售款未收回天数”和 “应收款周转天数”。)
Average Fixed Cost Total fixed costs divided by the number of units produced. (Fixed cost per unit)
平均固定成本 总固定成本除以生产的单位数。(单位固定成本)
Average Total Cost Total manufacturing costs divided by the number of units produced. Sometimes called per unit cost.
单位平均成本 制造总成本除以生产的单位数。有时称单位成本。
Average Variable Cost Total variable cost divided by the number of units produced.
平均变动成本 变动总成本除以生产的单位数。

文章评论