采購(gòu)專業(yè)術(shù)語(yǔ)
一、ABC Classification ABC分類法
Activity-Based Costing 業(yè)務(wù)量成本法/作業(yè)成本法
ACRS (Accelerated cost recovery system) 快速成本回收制度
Action Message 行為/措施信息
AIS (Accounting information system) 會(huì)計(jì)信息系統(tǒng)
Allocation 已分配量
Anticipated Delay Report 拖期預(yù)報(bào)
A/P (Accounts Payable) 應(yīng)付帳款
APICS (American Production &
Inventory Control Society) 美國(guó)生產(chǎn)及庫(kù)存控制協(xié)會(huì)
AQL (Acceptable quality Level) 可接受質(zhì)量水平
A/R (Accounts Receivable) 應(yīng)收帳款
Automatic Rescheduling 自動(dòng)重排產(chǎn)
Available To Promise (APT) 可簽約量
Backflush 倒沖法
Backlog 未完成訂單/未結(jié)訂單
Back Scheduling 倒序排產(chǎn)
四、 BE analysis (Break-even analysis) 盈虧臨界點(diǎn)分析，保本分析
Bill of Material (BOM) 物料清單
Business Plan 經(jīng)營(yíng)規(guī)劃
B/V (Book value) 帳面價(jià)值
Capacity Requirements Planning (CRP) 能力需求計(jì)劃
CBA (Cost-benefit analysis) 成本效益分析
CEO 首席執(zhí)行官
CFO (Chief Financial Officer) 財(cái)務(wù)總裁
Closed Loop MRP 閉環(huán)物料需求計(jì)劃
CPM (Critical path method) 關(guān)鍵路線法
CPP accounting (Constant purchasing power accounting) 不變購(gòu)買(mǎi)力會(huì)計(jì)
Cumulative Lead Time 累計(jì)提前期
C&F(cost&freight)成本加運(yùn)費(fèi)價(jià) 
T/T(telegraphic transfer)電匯 
D/P(document against payment)付款交單 
D/A (document against acceptance)承兌交單 
C.O (certificate of origin)一般原產(chǎn)地證 
Cycle Counting 周期盤(pán)點(diǎn)
Demand 需求
Demand Management 需求管理
Demonstrated Capacity 實(shí)際能力
Dependent Demand 非獨(dú)立需求
DFL (Degree of financial leverage) 財(cái)務(wù)杠桿系數(shù)
Direct-deduct Inventory Transaction Processing 直接增減庫(kù)存法
Dispatch List 派工單
DOL (Degree of operating leverage) 經(jīng)營(yíng)杠桿系數(shù)
ELS (Economic lot size) 經(jīng)濟(jì)批量
EOQ (Economic order quantity) 經(jīng)濟(jì)訂貨批量
&nbs;FIFO (Fist-in,Fist-out) 先進(jìn)先出法
Firm Planned Order 確認(rèn)計(jì)劃訂單
FISH/LIFO (Fist-in,Still-here) 后進(jìn)先出法
Fixed Order Quantity 固定訂貨批量法
Flow Shop 流水車(chē)間
Focus Forecasting 集中預(yù)測(cè)
Full Pegging 完全跟蹤
Generally Accepted Manufacturing Practices 公認(rèn)生產(chǎn)管理原則
Independent Demand 獨(dú)立需求
Inpu/Output Control 投入/產(chǎn)出控制
Interplant Demand 廠際需求
Inventory Turnover 庫(kù)存周轉(zhuǎn)次數(shù)
Item 物料項(xiàng)目
Item Record 項(xiàng)目記錄
Job Shop 加工車(chē)間
Just-in-time (JIT) 準(zhǔn)時(shí)制生產(chǎn)
Lead Time 提前期 前置期，指訂單從收到具體明細(xì)到貨到貨倉(cāng)收到落貨紙這一段時(shí)間，可以用評(píng)估工廠的綜合實(shí)力。 Level 層
Load 負(fù)荷
Lot for Lot 按需訂貨法
LP (Linear programming) 線性規(guī)劃
Machine Loading 機(jī)器加載
Make-to-order Product (MTO) 面向訂單生產(chǎn)的產(chǎn)品
Make-to-stock Product (MTS) 面向庫(kù)存生產(chǎn)產(chǎn)品
Manufacturing Resource Planning (MRP II) 制造資源計(jì)劃
Master Production Schedule (MPS) 主生產(chǎn)計(jì)劃
Material Requirements Planning (MRP) 物料需求計(jì)劃
MBO (Management by objective) 目標(biāo)管理
Net Change MRP 凈改變式物料需求計(jì)劃
Net Requirements 凈需求
Oliver Wight MRP-II理論的創(chuàng)始人
On-hand Balance 現(xiàn)在庫(kù)存量
Open Order 未結(jié)訂單/開(kāi)放訂單
Order Entry 訂單輸入
Order Promising 訂貨承諾
Pegging 反查
Picking 領(lǐng)料/提貨
Picking List 領(lǐng)料單
Planned Order 計(jì)劃訂單
Post-deduct Inventory Transaction Processing (Backflush) 后減庫(kù)存處理法/倒沖法
Pre-deduct Inventory Transaction Processing 前減庫(kù)存處理法
Production Planning 生產(chǎn)規(guī)劃編制
Projected Available Balance 預(yù)計(jì)可用庫(kù)存
Gueue 隊(duì)列
Gueue Time 排隊(duì)時(shí)間
Regeneration MRP 重生成式物料需求計(jì)劃
Rescheduling Assumption 重排假設(shè)
Resource Requirement Planning 資源需求計(jì)劃
Rough-cut Capacity Planning 粗能力計(jì)劃
Routing 工藝路線
Safety Stock 安全庫(kù)存
Safety Time 保險(xiǎn)期
Scheduled Receipt 預(yù)計(jì)入庫(kù)量
五、 Scrap Factor 殘料率/廢品系數(shù)
Service Parts 維修件
Shop Floor Control 車(chē)間作業(yè)管理
Shrinkage Factor 損耗系數(shù)
Time Bucket 時(shí)間段
Tie Fence 時(shí)界
VE (value engineering) 價(jià)值工程
Vendor Scheduling 采購(gòu)計(jì)劃法
Work Center 工作中心
Work in Process (WIP) 在制品
ZBB (Zero based Budgeting) 零基預(yù)算
Zero Inventories 零庫(kù)存
Accounting Clerk --記帳員；
Accounting Supervisor--會(huì)計(jì)主管；
Administration Manager--行政經(jīng)理；
Supervisor --監(jiān)管員；
Bond Analyst --證券分析員；
Fund Manager--財(cái)務(wù)經(jīng)理；
Assistant Manager --副經(jīng)理；
payment支付，付款
to pay付款，支付，償還
dishonour拒付
deferred payment延期付款
progressive payment分期付款
payment on terms定期付款
payment agreement支付協(xié)定
pay order支付憑證
payment order付款通知
payment by banker銀行支付
payment by remittance匯撥支付
payment in part部分付款
payment in full全部付訖
clean payment單純支付
simple payment單純支付
payment by installment分期付款
payment respite延期付款
payment at maturity到期付款
payment in advance預(yù)付（貨款）
Cash With Order (C.W.O)隨訂單付現(xiàn)
Cash On Delivery (C.O.D)交貨付現(xiàn)
discount貼現(xiàn)
draft匯票
Promisory Note本票
cheque支票
clean bill光票
documentary bill跟單匯票
Sight Bill即期匯票
Time Bill遠(yuǎn)期匯票
Usance Bill遠(yuǎn)期匯票
Commercial Bill商業(yè)匯票
Banker""s Bill銀行匯票
Transferable L/C 可轉(zhuǎn)讓信用證
Untransferable L/C 不可轉(zhuǎn)讓信用證
Revolving L/C 循環(huán)信用證
Reciprocal L/C 對(duì)開(kāi)信用證
Back to Back L/C 背對(duì)背信用證
Countervailing credit （俗稱）子證
Overriding credit 母證
Banker""s Acceptance L/C 銀行承兌信用證
Trade Acceptance L/C 商業(yè)承兌信用證
Red Clause L/C 紅條款信用證
Anticipatory L/C 預(yù)支信用證
Credit payable by a trader 商業(yè)付款信用證
Credit payable by a bank 銀行付款信用證
usance credit payment at sight 假遠(yuǎn)期信用證
Uniform Customs and Practice for Documentary Credits 跟單信用證統(tǒng)一慣例
I.C.C. Publication No.400 第400號(hào)出版物
Credit with T/T Reimbursement Clause 帶有電報(bào)索匯條款的信用證
method of reimbursement 索匯方法
without recourse 不受追索
Opening Bank"" Name & Signature 開(kāi)證行名稱及簽字
beneficiary 受益人
guarantor 保證人
Exporter""s Bank 出口方銀行
Importer""s Bank 進(jìn)口方銀行
Seller""s Bank 賣(mài)方銀行
Buyer""s Bank 買(mǎi)方銀行
Paying Bank 付款行，匯入行
Remitting Bank 匯出行
Opening Bank 開(kāi)證行
Issuing Bank 開(kāi)證行
Advising Bank 通知行
Notifying Bank 通知行
Negotiating Bank 議付行
Drawee Bank 付款行
Confirming Bank 保兌行
Presenting Bank 提示行
Transmitting Bank 轉(zhuǎn)遞行
Accepting Bank 承兌行
Additional Words and Phrases
pay bearer 付給某人
bearer 來(lái)人
payer 付款人
consignor 委托人