财务管理

重庆理工大学商贸信息学院

PSB双文凭专业词汇汇编

PSB财务管理双文凭

资料提供：PSB 郑茜 刘春萌 沈佳 胡永平 闵智慧 李歆 曾龙祥 宋微微

审编：唐昌平 李玉桃

编辑：秦昕 叶莉君

财务管理双文凭专业词汇目录

1 经济学原理 PSB 2 数量技能 郑茜 3 商务信息系统 刘春萌 4 财务会计1 5 财务管理 6 管理会计1 7 审计及内部检查8 业绩管理 9 财务策略

沈佳 胡永平 闵智慧 李歆 曾龙祥 宋微微 经济学原理

Principle of Economics – Glossary

A

Absolute advantage: The ability of a country to produce a good using fewer resources than another country. (Chapter 28) 绝对优势：指某个国家生产一种产品使用的资源少于其他国家的能力。 Aggregate demand curve (AD): The curve that shows the level of real gross domestic product (GDP) purchased by households, businesses, government and foreigners (net exports) at different possible price levels during a time period, ceteris paribus. (Chapter 20) 总需求曲线:此曲线表明家庭、厂家、政府及外国厂商（净出口）在某时期内，在其他条件相同的情况下，以当时可能的各个物价水平实际购买的国内生产总值（GDP）。

Aggregate supply curve (AS): The curve that shows the level of real GDP produced at different possible price levels during a time period, ceteris paribus. (Chapter 20) 总供应曲线:此曲线显示表明在某时期内，在其他条件相同的情况下，以当时可能的各个物价水平实际生产的国内生产总值（GDP）。

Average fixed cost (AFC): Total fixed cost divided by the quantity of output produce. (Chapter 7) 平均固定成本：固定成本总和除以产品总产量。

Average total cost (ATC): Total cost divided by the quantity of output produced. (Chapter 7) 平均成本：总成本除以产品总产量。

Average variable cost (AVC): Total variable cost divided by the quantity of output produced. (Chapter 7) 平均可变成本：总可变成本除以产品总产量。

B

Balance of trade: The value of a nation’s goods imports subtracted from its goods exports. (Chapter 28) 贸易收支：一个国家进口货物与出口货物的差额价值。

Business cycle: Alternating periods of economic growth and contraction, which can be measured by changes in real GDP. (Chapter 16) 经济周期：它是指由实际国内生产总产值变化所衡量的，在经济运行中周期性出现的经济扩张与经济紧缩交替更迭。

C

Capital: The physical plants, machinery, and equipment used to produce other goods. Capital goods are human-made goods that do not directly satisfy human wants. (Chapter 1) 资本：用来生产其它产品，实际存在的土地，机器，设备。资本产品是人类制造的产品，但是这种产品并不能直接满足人类的需要。

Capitalism: An economic system characterized by private ownership of resources and markets. (Chapter 29) 资本主义：以私人占有资源和市场为特点的一种经济体制。

Ceteris paribus: a Latin phrase that means while certain variables change, “all other things remain unchanged.”. 其他条件相同：拉丁文词汇，指当某些变量发生改变，而所有其他相关事件都保持不变的时侯。

Change in demand: An increase or decrease in the quantity demanded at each possible price. An increase in demand is a rightward shift in the entire demand curve. A decrease in demand is leftward shift in the entire demand curve. (Chapter 3) 需求的变动：在每个可能的价格水平下，需求量的增加或减少。需求的增加将使整个需求曲线向右移动，而需求的减少将使整个需求曲线向左移动。 Change in quantity demanded: A movement between points along a stationary demand curve,

ceteris paribus. (Chapter 3) 需求量的变动：在其他条件相同的情况下，沿着需求曲线点到点的移动。

Change in quantity supplied: A movement between points along a stationary supply curve, ceteris paribus. (Chapter 3) 供给量的变动：在其他条件相同的情况下，沿着供给曲线点到点的移动。

Change in supply: An increase or decrease in the quantity supplied at each possible price. An increase in supply is a rightward shift in the entire supply curve. A decrease in supply is a leftward shift in the entire supply curve. (Chapter 3) 供给的变动：在每个可能的价格水平下，供给量的增加或减少。供给的增加将使整个供给曲线向右移动，而供给的减少将使整个供给曲线向左移动。 Command economy: A system that answers the What, How, and For Whom questions by central authority. (Chapter 29) 计划经济：一种经济组织方式，由中央权威机构决定生产什么、怎样生产和为谁生产。

Communism: A stateless, classless economic system in which all the factors of production are owned by the workers and people share in production according to their needs. In Marx’s view, this is the highest form of socialism toward which the revolution should strive. (Chapter 29) 共产主义：一种消除了政府与阶级的经济体系，所有的生产因素归工人与人民所有，根据所需生产，马克思认为这种社会的最高形式将要通过革命才能实现。

Comparative advantage: The ability of a country to produce a good at a lower opportunity cost than another country. (Chapter 28) 相对优势：一国比另一国可以用更低的机会成本生产物品的能力。 Complementary good: A good that is jointly consumed with another good. As a result, there is an inverse relationship between a price change for one good and the demand for the “go together” good. (Chapter 3) 互补品：联合其它产品一同消费的产品。因此一种产品价格的变化与它的互补品的需求构成了反比。

Consumer price index (CPI): An index that measures changes in the average prices of consumer goods and services. (Chapter 17) 消费者价格指数：用以衡量消费者产品和服务平均价格变动的指标。

Cost-push inflation: An increase in the general price level resulting from an increase in the cost of production. (Chapter 17) 成本推动型通货膨胀：由最初成本增加引起的生产成本的增加。 Cross-elasticity of demand: The ratio of the percentage change in quantity demanded of a good or service to a given percentage change in the price of another good or service. (Chapter 5) 需求的交叉弹性：某种产品或服务需求量的变动比率与另一种产品或服务的价格变动比率之比。

Cyclical unemployment: Unemployment caused by the lack of jobs during a recession. (Chapter 16) 周期性失业：大萧条时由于缺少工作而造成的失业。

D

Deflation: A decrease in the general (average) price level of goods and services in the economy. (Chapter 17) 通货紧缩：物价水平全面持续下降的过程。

Demand: A curve or schedule showing the various quantities of a product consumers are willing to purchase at possible prices during a specified period of time, ceteris paribus. (Chapter 3) 需求：一曲线或一览表，表明在某一指定时期内，消费者对一种产品在各种可能的价格下，愿意购买的数量。

Demand-pull inflation: A rise in the general price level resulting from an excess of total spending (demand). (Chapter 17) 需求拉动的通货膨胀：是指总支出（需求）过量引起的整体价格上涨。 Direct Relationship: a positive association between two variables. When one variable increases, the other variable increases, and when one variable decreases, the other variable decreases. 同方向相关：两个同方向变动的变量之间的关系。

Diseconomies of scale: A situation in which the long-run average cost curve rises as the firm increases output. (Chapter 7) 规模不经济：当企业增加产出时，长期平均成本曲线上升。

E

Economics: The study of how society chooses to allocate its scarce resources to the production of goods and services in order to satisfy unlimited wants. 经济学：解释社会在对付稀缺性时选择如何利用有限的资源来生产产品和服务以满足无穷欲望的一门科学。

Economic growth：The ability of an economy to produce greater levels of output, represented by an

outward shift of its production possibilities curve. Also, an expansion in national output measured by the annual percentage increase in a nation’s real GDP. (Chapters 2 and 16) 经济增长：一个经济实体的生产可能性扩大，表现在生产可能曲线向外移动。同时也表现在国内产出的增长，此增长是以实际国内生产总值的年增长率来衡量。

Economic profit：Total revenue minus explicit and implicit costs. (Chapter 7) 经济利润：总收益减去隐性成本和显性成本。

Economic system： The organizations and methods used to determine what goods and services are produced, how they are produced, and for whom they are produced. (Chapter 29) 经济体系：决定生产什么产品和服务、怎样生产和为谁生产等问题的组织和方法。

Economics： The study of how society chooses to allocate its scarce resources to the production of goods and services in order to satisfy unlimited wants. (Chapter 1) 经济学：研究人类如何配置稀缺资源生产产品和服务以满足人类无限欲望的社会科学。

Economies of scale： A situation in which the long-run average cost curve declines as the firm

increases output. (Chapter 7) 规模经济: 当企业公司增加产量时，长期平均成本曲线下降的情况。 Elastic demand： A condition in which the percentage change in quantity demanded is greater than the percentage change in price. (Chapter 5) 富有弹性的需求：需求量变动的百分比大于价格变动的百分比的情况。

Entrepreneurship： The creative ability of individuals to seek profits by taking risks and combining resources to produce innovative products. (Chapter 1) 企业家才能：个体在通过承担风险和整合资源寻求利益，生产创新产品的过程中所具备的创新能力。 Equilibrium： A market condition that occurs at any price and quantity where the quantity demanded and the quantity supplied are equal. (Chapter 3) 均衡：在市场中，无论在何种价格和何种数量的情况下，需求量与供给量都能达到平衡的情况。

Exchange rate：The number of units of one nation’s currency that equals one unit of another nation’s currency. (Chapter 28) 汇率：一国单位通货与另一国单位通货的兑换数量比。

Expenditure approach：The national income accounting method that measures GDP by adding all the spending for final goods during a period of time. (Chapter 15) 支出法：一种国民收入记账方法，通过加总一定时期内最终产品的支出计算国内生产总值。

Explicit costs：Payments to no owners of a firm for their resources. (Chapter 7) 显性成本：企业为了购买资源需要支出货币的投入成本。

F

Fiscal policy： The use of government spending and taxes to influence the nation’s spending,

employment, and price level. (Chapter 21) 财政政策：政府通过支出和税收影响国民支出、就业和价格水平的政策体系。

Fixed input： Any resource for which the quantity cannot change during the period of time under consideration. (Chapter7) 固定投入：在某个给定的时期内所投入的数量无法改变的资源。（例：大型机器）

Free trade：The flow of goods between countries without restrictions or special taxes. (Chapter 28) 自由贸易：国家之间没有任何限制或特殊苛税的商品流通。

Frictional unemployment：Unemployment caused by the normal search time required by workers with marketable skills who are changing jobs, initially entering the labor force, reentering the labor force, or seasonally unemployed. (Chapter 16) 摩擦性失业：由于工人在变换工作，初次进入劳动力市场，重新进入劳动力市场需要花费时间引起的失业，又称为季节性失业。 Full employment： The situation in which an economy operates at an unemployment rate equal to the sum of the frictional and structural unemployment rates. (Chapter 16) 充分就业：经济体系中失业率等同于摩擦性失业率和结构性失业率的情况。

G

Government expenditures or outlays：Federal, state, and local government outlays for goods and services, including transfer payments. (Chapter 22) 政府支出：联邦，州，地方政府的商品和服务消费支出，包括转移性支付。

Government failure：Government intervention or lack of intervention that fails to correct market failure. (Chapter 15) 政府失灵：政府的干涉或不干涉导致无法纠正市场失灵。

Gross domestic product (GDP)：The market value of all final goods and services produced in a nation during a period of time, usually a year. (Chapter 15) 国内生产总值：在一段时间内，通常为一年，在一个国家内所生产的最终产品和服务的市场价值。

GDP chain price index：A measure that compares changes in the prices of all final goods during a given year to the prices of those goods in a based year. (Chapter 15) GDP连锁价格指数：用以比较某一年中所有最终产品的价格与基期中同样最终产品的价格变动的指标。

GDP per capita The value of final goods produced (GDP) divided by the total population. (Chapter 15) 人均国内生产总值：最终产品的总值除以总人口。

Gross national product (GNP)：The market value of all final goods and services produced by a nation’s residents, no matter where they are located. (Chapter 15) 国民生产总值：一个国家所有的居民（不限居住地）所生产的最终产品和服务的市场价值。

H

Human capital: The accumulation of education, training, experience and health that enable a worker or enter an occupation and be productive. 人力资本：劳动者所具有的教育、培训、经验和健康，而能进入一个工作岗位并具有生产力。

I

Implicit costs：The opportunity costs of using resources owned by the firm. (Chapter 7) 隐形成本：企业所利用的资源的机会成本。

Income approach： The national income accounting method that measures GDP by adding all

incomes, including compensation of employees, rents, net interest, and profits. (Chapter 15) 收入法：一种国民收入记账方法，通过加总所有收入，包括员工所得、租金、净利息和利润计算国内生产总值。

Income elasticity of demand： The ratio of the percentage change in the quantity demanded of a good or service to a given percentage change in income. (Chapter 5) 需求的收入弹性：某种商品或服务的需求量变动率与收入变动率之比。 Inelastic demand： A condition in which the percentage change in quantity demanded is less than the percentage change in price. (Chapter 5) 缺乏弹性需求：某种商品的需求量变动率小于价格的变动率的情况。

Inferior good: Any good for which there is an inverse relationship between changes in income and its demand curve. 低挡物品：收入变动与需求曲线呈反向关系变动的物品。 Inflation：An increase in the general (average) price level of goods and services in the economy. (Chapter 17) 通货膨胀：经济体系中产品和服务的价格水平普遍（平均）上涨的情况。

International Monetary Fund (IMF)：The lending agency that makes short-term conditional

low-interest loans to developing countries. (Chapter 30) 国际货币基金组织：为发展中国家提供带条件短期低息贷款的机构。

Investment：The accumulation of capital, such as factories, machines, and inventories that is used to produce goods and services. (Chapter 2) 投资：资金的集合，诸如工厂，机器与存货等，用于生产商品或服务。

Intermediate goods: Goods and services used as inputs for the production of final goods. (Chapter 15) 中间商品：用于生产最终商品的商品和服务。

Inverse relationship: A negative association between two variables. When one variable increases, the other variable decreases, and when one variable decreases, the other increases. 反向关系：两个变量之间存在的相反关连。当一个变量增加时，另一个则减少，而当一个减少时，另一个则增加。 Invisible hand A phrase that expresses the belief that the best interests of a society are served when individual consumers and producers compete to achieve their own private interests. (Chapter 29) 隐形的手：认为社会利益达到最大化的实现是通过个体消费者和生产者为达到自己的利益而相互竞争的一种理念。 K

Kinked demand curve: A demand curve facing an obligopolist that assumes rivals will match a price decrease, but ignore a price increase. 弯折需求曲线：一个寡头市场厂商的，假设对手会在价格下降时竞争，但在价格上升时无所反应的需求曲线。

L

Labor：The mental and physical capacity of workers to produce goods and services. (Chapter 1) 劳动力：劳动者所具有的生产产品和服务的脑力和体力。

Land: A shorthand expression for any natural resource provided by nature. (Chapter 1) 土地:所有自然界提供的资源简称。

Law of demand: The principle that there is an inverse relationship between the price of a good and the quantity buyers are willing to purchase in a defined time period, ceteris paribus. (Chapter 3) 需求法则：说明在其他条件相同并既定时期内，产品的价格与买者愿意购买的数量呈反比关系的原理。

Law of diminishing returns: The principle that beyond some point the marginal product decreases as additional units of a variable factor are added to a fixed factor. (Chapter 7) 边际收益递减规律：说明在生产的某一些点上,当固定因素(例:厂房)的投入量不变时,增加投入变动因素(例:原材料)的单位，边际产品却会递减的规律。

Law of supply: The principle that there is a direct relationship between the price of a good and the quantity sellers are willing to offer for sale in a defined time period, ceteris paribus. (Chapter 3) 供给法则：说明在其他条件相同并既定时期内，产品的价格与卖者愿意销售的数量呈正比关系的原理。

Long run: A period of time so long that all inputs are variable. (Chapter 7) 长期：一个足够长的时期。在这时期内，所有投入都是可变动的。

Long-run average cost curve (LRAC)： The curve that traces the lowest cost per unit at which a firm can produce any level of output when the firm can build any desired plant size. (Chapter 7) 长期平均成本曲线(LRAC)：企业在任何可能的生产规模下，各单位产量的最低成本的轨迹线。 附注：表示厂商在长期内按产量平均计算的最低总成本。长期平均成本曲线是短期平均成本曲线的包络线。

M

Macroeconomics： The branch of economics that studies decision making for the economy as a whole. (Chapter 1) 宏观经济学：经济学的一部分，研究整体经济运行决策。

Marginal analysis： An examination of the effects of additions to or subtractions from a current situation. (Chapter 2) 边际分析：用以计算增加或减少一种因素对其他因素所产生的影响的方法。 Marginal Cost (MC)：The change in total cost when one additional unit of output is produced. (Chapter 7) 边际成本：每增加生产一个单位产品所引起的总成本的变化量。

Marginal product： The change in total output produced by adding one unit of a variable input, with all other inputs used being held constant. (Chapter 7) 边际产品：增加一单位的某种变动投入所引起的总产量变动，其他所有投入不变。

Marginal revenue (MR)：The change in total revenue from the sale of one additional unit of output. (Chapter 8) 边际收益(MR)：增加一单位的产品销售所带来的总收益的变化量。

Market：Any arrangement in which buyers and sellers interact to determine the price and quantity of goods and services exchanged. (Chapter 3) 市场：买者和卖者相互作用决定交换物品和服务的价格和数量的一种安排。

Market economy：An economic system that answers the What, How, and For Whom questions using prices determined by the interaction of the forces of supply and demand. (Chapter 29) 市场经济：通过需求供给相互作用决定价格，解决生产什么、如何生产、为谁生产的经济系统。

Market failure: A situation in which market equilibrium results in too few or too many resources being used in the production of a good or service. This inefficiency may justify government

intervention. (Chapters 4 and 14) 市场失灵：由于市场均衡导致生产物品或服务使用较多或较少资源。这种低效率可能需要政府干预。

Market structure：A classification system for the key traits of a market, including the number of firms, the similarity of the products they sell, and the ease of entry into and exit form the market.

(Chapter 8) 市场结构：市场的分类法。根据主要特征，包括企业数量、产品的相似性、进入和退出市场的容易程度。

Microeconomics：The branch of economics that studies decision making by a single individual,

household, firm, industry, or level of government. (Chapter 1) 微观经济学：经济学一部分，研究个体、家庭、企业、行业或者政府部门的决策。

Money：Anything that serves as a medium of exchange, unit of account, and store of value. (Chapter 24) 货币：具有交换媒介、单位记帐和价值贮藏职能的物品。

Monopolistic competition：A market structure characterized by (1) many small sellers, (2) a differentiated product, and (3) easy market entry and exit. (Chapter 10)

垄断竞争：一种市场结构，特点为 （1）卖者较多 （2）产品具有差异性 （3）进入和退出市场容易。

Monopoly： A market structure characterized by (1) a single seller, (2) a unique product, and (3) impossible entry into the market. (Chapter 9) 垄断：一种市场结构，特点为（1）仅有一个卖者 （2）产品单一 （3）进入市场几乎不可能。

Mutual interdependence: A condition in which an action by one firm may cause a reaction from other firms. 共同相互依赖：当一个厂家作出某些改变，其他厂家则会作出相应反应的一种情况。 N National Income (NI)：The total income earned by resource owners, including wages, rents, interest, profits, and indirect business taxes. NI is calculated as gross domestic product minus depreciation of the capital worn out in producing output. (Chapter 15) 国民收入：资源拥有者获得的总收入，包括工资、租金、利息、利润和间接商业税。国民收入=国内生产总值-资本折旧 Natural monopoly： An industry in which the long-run average cost of production declines

throughout the entire market. As a result, a single firm can supply the entire market demand at a lower cost than two or more smaller firms. (Chapter 9) 自然垄断：在该行业的整个市场上，长期平均生产成本逐渐下降。造成由单个厂商供应市场的成本低于两个或更多厂商。

Nominal GDP：The value of all final goods based on the prices existing during the time period of production. (Chapter15) 名义GDP : 以一定的生产时期内的产品价格衡量出的最终产品的价值。 Nominal income：The actual number of dollars received over a period of time. (Chapter 17) 名义收入：在既定时期内真正所收得的货币价值总额。

Nonprice competition: The situation in which a firm competes using advertising, packaging, product development, better quality, and better service, rather than lower prices. 非价格竞争：厂家利用广告、包装、产品开发、更佳质量和服务，而非价格作为竞争手段的情况。

Normal good： Any good for which there is a direct relationship between changes in income and its demand curve. (Chapter 3) 正常物品：指与收入变化和需求曲线有直接联系的商品。

Normal profit：The minimum profit necessary to keep a firm in operation. A firm that earns normal

profits earns total revenue equal to its total opportunity cost. (Chapter 7) 正常利润：维持企业运作的最低利润。获得正常利润的企业的总收益与总机会成本相等。

O

Oligopoly: A market structure characterized by (1) few sellers, (2) either a homogeneous or a

differentiated product, and (3) difficult market entry. (Chapter 10) 寡头：一种市场结构，特点为：（1）卖者很少 （2）产品相同或不同 （3）进入市场困难

Opportunity cost：The best alternative sacrificed for a chosen alternative. (Chapter 2) 机会成本：为选择所放弃的最优替代性选择。

P Peak：The phase of the business cycle in which real GDP reaches its maximum after rising during a recovery. (Chapter 16) 高峰：在经济复苏后，实际GDP上涨达到最大值的经济周期阶段。 Perfect competition：A market structure characterized by (1) a large number of small firms, (2) a homogeneous product, and (3) very easy entry into or exit form the market. Perfect competition is also referred to as pure competition. (Chapter 8) 完全竞争：一种市场结构，特点为（1）大量的小企业 （2）产品同质 （3）进入市场非常容易 完全竞争市场可以看作是纯粹竞争。

Perfectly competitive firm’s short-run supply curve：The firm’s marginal cost curve above the minimum point on its average variable cost curve. (Chapter 8) 完全竞争企业的短期供应曲线：位于平均变动成本曲线最低点以上部分的短期边际成本曲线。

Perfectly competitive industry’s long-run supply curve：The curve that shows the quantities supplied by the industry at different equilibrium prices after firms complete their entry and exit.

(Chapter 8) 完全竞争市场行业长期供应曲线：在厂商完成进入和退出市场后，行业在不同均衡价格下的供给量。

Perfectly elastic demand：A condition in which a small percentage change in price brings about an infinite percentage change in quantity demanded. (Chapter 5) 需求的完全弹性：价格的微小变动会引起需求量无穷大变化的状况。 Perfectly inelastic demand：A condition in which the quantity demanded does not change as the price changes. (Chapter 5) 需求的完全无弹性：无论价格如何变动，需求量都保持不变的状况。 Price elasticity of demand：The ratio of the percentage change in the quantity demanded of a product to a percentage change in its price. (Chapter 5) 需求的价格弹性：产品需求量变动的百分比与价格变动的百分比之比。

Price elasticity of supply：The ratio of the percentage change in the quantity supplied of a product to the percentage change in its price. (Chapter 5) 供应的价格弹性：产品的供应量变动比率与价格的变动比率之比。

Price maker：A firm that faces a downward-sloping demand curve and therefore can choose among price and output combinations along the demand curve. (Chapter 9) 价格制定者：企业面对向下倾斜的需求曲线，可以根据需求曲线上价格与出产量的组合制定价格。

Price system： A mechanism that uses the forces of supply and demand to create an equilibrium through rising and falling prices. (Chapter 3) 价格系统：一种机制，利用供给和需求的作用，通过调整价格产生均衡。

Price taker：A seller that has no control over the price of the product it sells. (Chapter 8) 价格接受者：对所销售的产品价格没有控制权的卖者。

Production possibilities curve：A curve that shows the maximum combination of two outputs an economy can produce in a given period of time with its available resources and technology. (Chapter 2) 生产可能曲线：表明在给定的时期内，一个经济实体利用其所拥有的资源和技术，两种产品最大产出组合的曲线。

Public good：A good or service with two properties: (1) users collectively consume benefits, and (2) there is no way to bar people who do not pay (free riders) from consuming the good or service.

(Chapter 4) 公共物品：具有以下两种特征的产品或服务：（1）使用者共同享用产品或服务（2）

不能排除没有付费的他人享受产品或服务。

R

Real GDP：The value of all final goods produced during a given time period based on the prices existing in a selected base year. (Chapter 15) 实际GDP：以基期年为价格参照，计算给定时期所有最终产品的价值。

Recession：A downturn in the business cycle during which real GDP declines; also called a

contraction. (Chapter 16) 萧条：处于衰退阶段的一个经济周期，实际GDP下降。又称作收缩期。 Recovery：An upturn in the business cycle during which real GDP rises; also called an expansion. (Chapter 16) 复苏：处于上升阶段的一个经济周期，实际GDP上涨。又叫做扩张期。

Resources： The basic categories of inputs used to produce goods and services. Resources are also called factors of production. Economists divide resources into three categories: land, labor, and capital. (Chapter 1) 资源：用于生产产品和服务的基本投入要素分类，又称作生产要素；经济学家将资源划为三类：土地、劳力和资本。

S

Scarcity：The condition in which human wants are forever greater than the available supply of time, goods, and resources. (Chapter 1) 稀缺性：人类的欲望总是超出现实可以提供的时间、产品和资源的状态。

Short run：A period of time so short that there is at least one fixed input. (Chapter 7) 短期：一个较短的时期。短至至少有一种固定投入。

337 sundry accruals 杂的应计项目 338 supervision 监督

339 supervisory and monitoring roles 监督的和检验角色 340 suppliers statements 供应商的声明

341 system and internal controls 系统和内部的控制 342 systematic selection 系统选择法

343 systems-based approach 以系统为基础的方式 344 tangible non-current assets 有形的非流动资产 345 tendering 投标,清偿

346 terms of the engagement 债务的条件 347 tests of control 控制的证人 348 the AGM 周年大会 349 the board 委员会 350 three Es 三 Es 351 timing 定时

352 tolerable error 可容忍误差

353 trade accounts payable and purchases 贸易应付帐款和买 354 trade accounts payable listing 贸易应付帐款挂牌 355 training 培训 356 treasury 国库,库房 357 TRUE 真实

358 turnbull committee turnbull 委员会 359 ultra vires 越权 360 uncertainty 不确定性

361 undue dependence 未到（支付）期的未决 362 unqualified audit report 无条件的审计报告 363 unqualified report 无条件的报告 364 using the knowledge 使用知识

365 using the work of an expert 使用专家的工作 366 valuation 计价，估价

367 value for money 现金（交易）价格 368 voluntary disclosure 自愿披露 369 wages and salaries 工资，薪金 370 wages system 工资系统 371 work in progress 在产品 372 working papers 工作底稿

业绩管理

Accumulated depreciation 累计折旧

Break-even point 收支平衡点，保本点 Budget 预算 Contribution margin 边际贡献 Controllable cost 可控制成本 Goodwill 商誉

Cost management system 成本管理系统 Cost of goods sold Cost accounting Current cost Gross margin Historical cost Inventory turnover Master budget Opportunity cost Parent company Payback period Rate-of-return Residual value Sales budget Static budget Suck cost Tangible assets Transfer price Variable cost Zero-base budget Technology Decisions Unallocated costs. Unavoidable cost Unit Costs Value-chain Variable costs Visual fit methods, Value-added costs Work-In-Process Inventory

销售成本 成本会计 市价 毛利 历史成本 存货周转率 总预算 机会成本 母公司

投资回收期 报酬率 残值 销售预算 静态预算 沉没成本 有形资产 转让价格 变动成本

零为基准预算法 技术决策 未分配成本 不可避免成本 单位成本 价值链 变动成本 散布图法 增值成本 半成品 财务策略

Financial strategy 财务策略 Balance of trade 贸易平衡 Balance sheet 资产负债表 Bankruptcy 破产 Base day 基准日 Base rate 基准利率 Basis point 基点；点子 Beneficiary 受益人

Beta (Market beta) 贝他(系数)；市场风险指数 Blue chips 蓝筹股

Board of directors 董事会 Bond market 债券市场，债市 Bonds 债券，债票 Bonus issue 派送红股 Bonus share 红股 Book value 帐面值

Bottom line 底线；最低限度 Bottom-up 由下而上(方法) Bounced cheque 空头支票 CFO 财务总监；首席财务官 Commercial loan 商业贷款 Commercial paper 商业票据

Consumer Price Index 消费物价指数 Consumption 消费

Contingent liability 或有负债 Corporatization 公司化 Cost 成本

Corporate finance 企业融资 Currency option 货币期权 E-commerce 电子商务 E-tailers 网上零售商

Earning per share 每股盈利 Face value 面值

Gross domestic product 国内生产总值 Gross national product 国民生产总值 Gross profit 毛利润

Hedge Fund 对冲基金；套保基金 Hedging 对冲; 套保

Holding Company 控股公司 Leveraged rate 杠杆比率 LIBOR 伦敦银行同业拆借利率

本文来源：https://www.bwwdw.com/article/aeth.html