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CMA专业用词

CMA考试专业用词中英文对照表(十二)

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
企业 工商企业。
Business Combination A grouping of a company with other businesses into a single accounting entity for reporting purposes (consolidated financial statements). The company and the other businesses continue to operate as separate entities.
企业合并 在编制报表(合并财务报表)时把一个公司与若干其他企业集合组成一个 会计主体。该公司和其他若干企业均各自作为单独的实体继续经营。
Business Continuity Planning The creation of a strategy to ensure that personnel and assets are protected and able to function in the event of a disaster.
业务连续性计划 是一套策略,以确保人员与资产在突发事件面前受到保护并能够运作。
Business Plan A document prepared by a company's management, detailing the past, present, and future of the company. It forms the basis for preparing budgets for the individual company units.
企业计划 由公司管理层编制的文件,详细说明公司的过去、现在和未来。它形成公 司各部门编制预算的基础。
Business Portfolio A collection of products, projects, services, or brands that are offered for sale by an entity.
企业业务组合 实体销售的各项产品、项目、服务或品牌的组合。
Business Process A sequence of logically related and time based work activities to provide a specific output for a customer.
业务流程 一系列旨在向客户提供特定产出的具有逻辑相关性、时序性的工作活动。
Business Unit Any segment of an organization, or an entire business entity that is not divided into segments. Sometimes treated as a Profit Center.
经营单位 一个组织机构的任何部分,或未分成各个部分的整个企业实体。有时视为 一个利润中心。
Byproduct An item resulting from a production process that has relatively little value compared to the company’s main product.
副产品 在生产过程中产生的物品,但其价值显著低于公司主要产品。
Call Option A contract that gives the buyer the right to buy an asset (for example a share of stock) at a specified price within a specified period of time.
看涨期权 赋予买方在指定时期内以指定价格购买资产(如股票)的权利的合同。

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