通用商务：企业管理/经济管理专业英语名词(1)

ABC Classification ABC分类法 
Activity-Based Costing 业务量成本法/作业成本法 
ACRS (Accelerated cost recovery system) 快速成本回收制度 
Action Message 行为/措施信息 
AIS (Accounting information system) 会计信息系统 
Allocation 已分配量 
Anticipated Delay Report 拖期预报 
A/P (Accounts Payable) 应付帐款 
APICS (American Production & Inventory Control Society) 美国生产及库存控制协会 
AQL (Acceptable quality Level) 可接受质量水平 
A/R (Accounts Receivable) 应收帐款 
Automatic Rescheduling 自动重排产 
Available To Promise (APT) 可签约量 
Backflush 倒冲法 
Backlog 未完成订单/未结订单 
Back Scheduling 倒序排产 
BE analysis (Break-even analysis) 盈亏临界点分析，保本分析 
Bill of Material (BOM) 物料清单 
Business Plan 经营规划 
B/V (Book value) 帐面价值 
Capacity Requirements Planning (CRP) 能力需求计划 
CBA (Cost-benefit analysis) 成本效益分析 
CEO 首席执行官 
CFO (Chief Financial Officer) 财务总裁 
Closed Loop MRP 闭环物料需求计划 
CPM (Critical path method) 关键路线法 
CPP accounting (Constant purchasing power accounting) 不变购买力会计 
Cumulative Lead Time 累计提前期 
Cycle Counting 周期盘点 
Demand 需求 
Demand Management 需求管理 
Demonstrated Capacity 实际能力 
Dependent Demand 非独立需求 
DFL (Degree of financial leverage) 财务杠杆系数 
Direct-deduct Inventory Transaction Processing 直接增减库存法 
Dispatch List 派工单 
DOL (Degree of operating leverage) 经营杠杆系数 
ELS (Economic lot size) 经济批量 
EOQ (Economic order quantity) 经济订货批量 
FIFO (Fist-in,Fist-out) 先进先出法 
Firm Planned Order 确认计划订单 
FISH/LIFO (Fist-in,Still-here) 后进先出法 
Fixed Order Quantity 固定订货批量法 
Flow Shop 流水车间 
Focus Forecasting 集中预测 
Full Pegging 完全跟踪