注册管理会计师CMA资格认证考试资料-CMA词汇表汇总(中英文版)

注册管理会计师CMA资格认证考试资料-CMA词汇表汇总(中英文版)

Glossary of Terms Used in the CMA Examination
ICMA Page 1 of 48 3/5/2008
TERM DEFINITION
报废自动放弃财产。
异常损耗 在有效的生产流程下不应该发生的不合格品数量。
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。)


TERM DEFINITION
调节表,现金调节表显示一个金额如何源于另一个金额的明细表或计算表。
追索权 借款人没有如约还款时放款人所拥有的权利。
再造 用于企业内部改进的手段,重点是确定和放弃过时的规则和基本假
设。最终结果是一套在生产、支持或决策流程中实现组织目标的新工
作方法。
公认权力 建立在他人对拥有该权力者的高度认同、仰慕或尊重之上的个人权
力。(又称魅力权力。)
回归分析 一种统计分析工具,用于量化一个因变量与一个或多个自变量之间的
关系。
回归方程 一种用于解释或预测因变量状态的统计手段,其形式是:Y = a + bx
+ c,其中:Y 是方程式试图预测的因变量,x 是用来预测Y 的自变
量,a 是直线的Y 截距,c 是回归残差。
强化理论 一种动机理论,它强调环境及其后果,并考虑采用积极和消极强化手
段进行激励。
再投资率 投资创造的现金流量预期会回到再投资中的比率。
关系数据库 所有数据要素都被视为以表格形式存储的数据库。


Glossary of Terms Used in the CMA Examination
ICMA Page 1 of 62 Copyright © 2006
TERM DEFINITION
Abandonment Voluntary surrender of property.
Abnormal spoilage Unacceptable units that are not expected to occur under an efficient
production process.
Absorbed Overhead That portion of factory indirect cost that has been allocated to a
specific product, or saleable service. (Also called Applied
Overhead.)
TERM DEFINITION
Fuzzy Logic Logic based on approximate rather than precise reasoning, used in
some computer applications.
Gap Analyses In quality management, a quantifiable analysis of the gap between
expected levels of quality and actual results.
General Agreement on
Tariffs and Trade (GATT)
An organization composed of countries designed to set the rules for
the conduct of international trade and to reduce barriers to trade
among nations.
Generally Accepted
Accounting Principles
(GAAP)
The body of accounting rules, methods, and procedures endorsed
by the accounting profession, either by convention or by
authoritative literature, as a guide to the preparation of financial
statements.
Geographical Pricing Product and service pricing based on the marketplace in which it is
provided.
Global Business The conduct of business on a worldwide basis
Global Trade The exchange of goods and services between countries
Goal Congruence A characteristic of a management control system that is structured
so that the goals of individuals are consistent with the goals of the
organization.


 

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