CMA考试所用词汇的专业词典.docx

CMA考试所用词汇的专业词典 CMA考试所用词汇的专业词典（第一期） TERM 词汇DEFINITION 定义Abnormal SpoilageUnacceptable units that are not expected to occur under an efficient production process.非正常损耗在有效率的生产流程下不应该发生的不合格品数量。Absorbed OverheadThat portion of factory indirect cost that has been allocated to a specific product, or saleable service. (Also called Applied Overhead.)已分摊间接费用已经分配给特定产品或适销服务的那部分工厂间接成本。（又称“已分配 间接费用”。）Absorption CostingA costing system that assigns to inventory all types ofmanufacturing costs, including direct, indirect, fixed and variable. (Also called Full Absorption Costing.)吸收成本法将所有各类制造成本，其中包括直接成本、间接成本、固定成本和变动成 本，分配给存货的成本计算方法。（又称“全部吸收成本法”。）Accelerated DepreciationA pattern of depreciation in which the amount of depreciation computed in the early years is greater than the amounts computed in the later years.加速折旧一种折旧方法，其早期计提的折旧金额大于后期计提的金额。AccountingThe process of identifying, classifying, measuring, recording and communicating in monetary terms transactions and events of an economic entity that are of a financial character.会计以货币为单位确认、分类、计量、记录和传递一个经济实体财务性质的交 易和事项的过程。Accounting ProfitRevenue less all expenses included in the entity’s income statement.会计利润实体的利润表中收入减去全部费用。Accounting StandardsPrinciples and procedures to be followed by accountants as formulated by an authoritative body. (Also called Accounting Principles.)会计准则由权威机构制定、会计人员应当遵循的各项原则和程序。（又称“会计原 则”。） TERM 词汇DEFINITION 定义Accounting SystemMethods, procedures, and standards followed in accumulating, classifying, recording and reporting business events and transactions.会计制度在累计、分类、记录和报告业务事项和交易中遵循的方法、程序和准则。Accounts PayableMonies that are due to a vendor (supplier) for merchandise or services rendered.应付账款以赊账方式向卖方（供应厂商）购得商品或劳务所应付的账款。Accounts Payable TurnoverA financial ratio used to measure the rate at which an entity pays off its suppliers.应付账款周转率量度实体偿付其供应厂商货款的速度所采用的财务比率。Accounts ReceivableMonies due to an entity from customers who have bought merchandise or r