cma考试常用单词汇总

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1、GlossaryofTermsUsedintheCMAExamination(March2011)CMA考试所用词汇的专业词典（2011年3月）TERM词汇DEFINITION定义AbnormalSpoilageUnacceptableunitsthatarenotexpectedtooccurunderanefficientproductionprocess.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。AbsorbedOverheadThatportionoffactoryindirec

2、tcostthathasbeenallocatedtoaspecificproduct,orsaleableservice.(AlsocalledAppliedOverhead.)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”。）AbsorptionCostingAcostingsystemthatassignstoinventoryalltypesofmanufacturingcosts,includingdirect,indirect,fixedandva

3、riable.(AlsocalledFullAbsorptionCosting.)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”。）AcceleratedApatternofdepreciationinwhichtheamountofdepreciationcomputedDepreciationintheearlyyearsisgreaterthantheamountscomputedinthelateryears.加

4、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。AccountingTheprocessofidentifying,classifying,measuring,recordingandcommunicatinginmonetarytermstransactionsandeventsofaneconomicentitythatareofafinancialcharacter.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。AccountingProfitR

5、evenuelessallexpensesincludedintheentity’sincomestatement.会计利润实体的利润表中收入减去全部费用。AccountingStandardsPrinciplesandprocedurestobefollowedbyaccountantsasformulatedbyanauthoritativebody.(AlsocalledAccountingPrinciples.)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”。）A

6、ccountingSystemMethods,procedures,andstandardsfollowedinaccumulating,classifying,recordingandreportingbusinesseventsandtransactions.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。ICMAPage1of167Copyright©2011GlossaryofTermsUsedintheCMAExamination(March2011)CMA考试所用词

7、汇的专业词典（2011年3月）TERM词汇DEFINITION定义AccountsPayableMoniesthatareduetoavendor(supplier)formerchandiseorservicesrendered.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。AccountsPayableAfinancialratiousedtomeasuretherateatwhichanentitypaysoffitsTurnoversuppliers.应付账款周转率量度实体偿

8、付其供应厂商货款的速度所采用的财务比率。AccountsReceivableMoniesduetoanentityfromcustomerswhohaveboughtmerchandiseorreceivedservicesonaccount.应收帐款实体以赊帐方式出售商品或提供劳务应从客户收回的账款。AccountsReceivableAfinancialratiousedtomeasureassetutilizationandacompany’sTu