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CMA专业用词

CMA考试专业用词中英文对照表(八)

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
Backflush Costing A product costing approach used in a Just-in-Time operating environment in which some or all of the costing is delayed until the goods are finished. Standard costs are then pulled backward through the system to assign costs to products.
倒推成本计算法 在及时制造运营环境中所采用的产品成本计算法,在该成本法中,部分或 全部成本要推迟到商品完工时才计算。届时采用标准成本倒推,将成本分 配到各个产品。
Backup Controls Controls, such as file duplicating, in an Information Technology (IT) environment to insure that data is not lost.
安全管控,备份 在信息技术环境中,为确保数据不遗失所采用的文件复制等控制措施。
Bad Debts Accounts or notes receivable that management determines to be uncollectible after reasonable efforts to collect them have not been successful.
坏账 经过合理努力催收不果后,管理层认定为无法收回的应收账款或票据。
Bad Debts Expense The expense to record uncollectible accounts receivable.
坏账费用 记录无法收回的应收账款的损失。
Balance Sheet A financial statement that summarizes a company’s assets, liabilities and shareholders’ equity at a particular point in time.
资产负债表 对公司某一特定时点的各项资产、负债和股东权益作一概括的财务报表。
Balanced Scorecard An approach using multiple measures to evaluate performance, including financial measures, and the non-financial measures of customers, internal business processes, and learning and growth.
平衡记分卡 运用多种指标评估绩效的方法,其中包括财务指标以及客户、内部业务流 程和学习与成长等方面的非财务指标。
Banker’s Acceptances Financial instrument of an entity stating that payment is guaranteed by a bank, commonly used in foreign trade.
银行承兑汇票 实体出具的、表明付款已得到银行“承兑”保证的金融工具,常用于对外 贸易。
Bankruptcy A condition in which a court has granted a company legal protection from creditors because it cannot meet its obligations as they come due.
破产 由于公司无力偿还到期债务,法院授予公司免受债权人侵扰的法律保护。

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