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CMA专业用词

CMA考试专业用词中英文对照表(十一)

2019-06-25CMA专业用词
CMA 考试所用词汇的专业词典
TERM 词汇 DEFINITION 定义
Bottom-Up Approach An approach to auditing internal controls whereby all controls are documented irrespective of risk.
自下而上法 对内部控制进行审计的一种方法。在这种方法下,对所作的各项控制,不 论风险高低,都要记录在册。
Breakeven Analysis An analysis of the relationship of cost and revenue. It determines the volume at which there is neither profit nor loss for a product or group of products. (Also called Cost/Volume/Profit Analysis.)
保本分析/盈亏平衡分析 一种分析成本和营业收入关系的方法。用于确定一个或一组产品在数量达 到多少时,可以做到既无利润也无亏损。(又称“成本/数量/利润分 析”。)
Breakeven Point The volume of sales at which total revenues and total costs are equal.
保本点 总营业收入和总成本相等时的销售量。
Budget A schedule of planned or expected revenues, expenses, assets, and liabilities. A budget provides guidelines for future operations and appraisal of performance. (Also called Profit Plan.)
预算 计划或预期营业收入、费用、资产和负债的报表。预算为将来的营运和绩 效评估提供指导。(又称“利润计划”。)
Budget Process The process used by an organization to prepare a plan for a future period, allocate resources, determine revenues and expenditures, and compile reports pertaining to that plan.
预算流程 组织机构用于编制未来计划、分配资源、确定营业收入和支出并编写有关 报告的流程。
Budgetary Slack Intentional underestimation of revenues and/or overestimation of expenses.
预算预留空间,预算松 驰 有意低估营业收入和/或高估费用。
Budgeting The process of planning flows of financial resources into, within, and from an entity during a specified future period or for a specified project.
预算编制 为未来某一特定时期或指定的项目,规划进出实体的和在实体内部流转的 财务资源的过程。
Business A commercial or industrial enterprise.

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