第一篇：經(jīng)濟管理專業(yè)英語復習重點

1.cardinal rankings: one of the two ways to measure utility.In this way, numerical values are assigned to represent utility.基數(shù)排列：衡量效用的兩種方法之一，用這種方法，數(shù)值就被用來代表效用

2.ordinal rankings: one of the two ways to measure utility.In this way, utility is measured without a specified unit.Ordinal rankings provide

the order of preference without absolute scale of difference in preference.序數(shù)排列：一個效用的測量兩種方式。在這種方式中，它是沒有指定的單元測試。

3.perfect substitution: refers to the products in very much similar qualities that a consumer would just as soon have one as the other.完全替代品：是指產(chǎn)品在非常相似，消費者寧愿有一個為其他的品質(zhì)

4.order promising（訂單承諾）: to grant a customer to ship or deliver an order.5.market-oriented system : a system in which price , output, and volume decisions are made through the interaction of supply and demand

market forces rather than by a central government authority.市場經(jīng)濟體系：在價格，輸出系統(tǒng)，和體積的決定是通過市場供求的力量，而不是由一個中央政府機構(gòu)的相互作用

6.trade credit : credit between resellers.usually a seller trusts a buyer and allows the buyer to pay later but within certain period.貿(mào)易信貸:信貸之間通常,.賣方信任一個買家,并允許買方付款后但在一定時期內(nèi)。

7.Four main forms of market structure and organization stand out:

（1）perfect competition---many sellers of a standardized product.（完全競爭）

（2）monopolistic competition---many sellers of a differentiated product.(壟斷競爭）

（3）oligopoly competition---few sellers of either a standardized or a differentiated product.(寡頭競爭）

(4)monopoly---a single sellers of a product for which there is no close substitute.（完全壟斷）

完全競爭—很多商家賣標準化的產(chǎn)品 ； 壟斷競爭—很多商家賣差異化的產(chǎn)品

寡頭競爭---少來那個商家生產(chǎn)出售相同或者差異商品 ；完全壟斷—個商家賣某種產(chǎn)品，產(chǎn)品無相近替代）

8.policy makers have at their command two broad classes of policies with which to affect the economy.Monetary policy is controlled by the

Federal Reserve System(the Fed).The instruments of monetary policy are changes in the stock of money, changes in the interest rate—the discount rate—at which the Fed lends money to banks, and some controls over the banking system Fiscal policy is under the control of the Congress, and usually is initiated by the executive branch of the government.The instruments of fiscal policy are tax rates and government spending.(page12)

政策制定者可以自由地運用兩大類政策影響經(jīng)濟。貨幣政策由聯(lián)邦 儲備系統(tǒng)管理，其政策工具是調(diào)節(jié)貨幣儲備，調(diào)節(jié)利率——貼現(xiàn)率——聯(lián)邦儲備系統(tǒng)借款給銀行的利率和一些經(jīng)由銀行系統(tǒng)實施的控制。財政政策由國會控制，通常通過政府行政機構(gòu)發(fā)揮作用，它的政策工具是稅率和政府支出。

9.political economy affects stabilization policy in more ways than through the costs which policy makers of different political persuasions

attach to inflation and unemployment, and the risks they are willing to undertake in trying to improve the economic situation.There is also the so-called political business cycle, which is based on the observation that election results are affected by economic conditions.When the economic situation is improving and the unemployment rate is falling , incumbent presidents tend to be reelected.There is thus the incentive to policy makers running for reelection, or who wish to affect the election results , to use stabilization policy to produce booming economic conditions before elections.(page13)

政治經(jīng)濟在很多方面影響平衡政策而不是僅僅通過具有不同政治觀點的政策制定者花在通貨膨脹和失業(yè)上的代價，以及他們在試圖改變經(jīng)濟形勢時愿意承擔的風險。還有所謂的政治景氣循環(huán)，它是以對受經(jīng)濟條件影響的選舉結(jié)果的觀察為基礎(chǔ)的。當經(jīng)濟狀況改善，失業(yè)率下降時，現(xiàn)任總統(tǒng)就可能再次競選。因此激勵了再次競選的政治決策者或想影響競選結(jié)果的人，在競選之前使用平衡政策來制造經(jīng)濟繁榮的景象。

10.order promising means making a commitment to the customer to ship or deliver an order.Order promise by operations management also

serves as its commitment to the partnership that marketing and operations should have.Speedy notice of order promise can provide salespeople with sound information for use in making any delivery arrangements.Timely notice also helps get more sales.In return , the sales force may be able to more closely gear selling activities toward operating capacity;that is , salespeople may push sales of items that require use of idle or slack operations capacity and ease off on items that would strain other capacity.(page46)

訂單承諾的意思是向顧客做出裝船或交付訂單的承諾。經(jīng)營管理中的訂單承諾也作為對銷售部門和管理部門應有的協(xié)作的承諾。訂單承諾的迅速下達可以為銷售人員提供用來作出任何交付安排的充分的信息。及時的通知還可以幫助提高銷售額。作為回報，銷售人員也許能夠?qū)⒔?jīng)營能力與銷售活動更緊密的配合，銷售人員可能促成多銷一些產(chǎn)品，因而需要使用閑置的生產(chǎn)能力，從而減輕另一些設備的壓力。

11.push strategies : push strategies rely on a wide variety of in-channel methods to induce, motivate, coerce, or otherwise bring about alliances

and cooperative pushing efforts involving retailers, wholesalers, brokers, agents, and other middlemen to help ensure that the seller has his goods and services pushed to consumers.The thrust of the push strategy is toward middlemen, those who are in the distribution chain linking producers to final users.Push strategies include giving rebates cash payments, payments in kind, or other awards to wholesalers and retailers who push the suppliers, ware and services on to consumers.Such rewards are given to cooperating distributors who stock or prominently display the supplier’s goods or services.The cash payments can be in the form or prizes or goods to be sold by distributors who design award-winning store or window displays of supplier’s products.They are also awarded to distributors who give preferred shelf space, store space, or store location to the supplier’s products.Sometimes, the award takes the form of a “spiv” or extra commission to distributors who “push” the supplier’s particular brand on to buyers.Beer companies notably often arrange extra payments to bartenders who push their brands to the drinking patrons.(page56)

推式策略依靠多種多樣的“渠道內(nèi)”方法去促使、激發(fā)甚至強制或者其他方法來形成聯(lián)盟及合作，此聯(lián)盟與合作包括零售商、批發(fā)商、經(jīng)紀人、代理人及其他中間商，目的是確保銷售者把其商品服務推給消費者。推式策略的推力作用在中間人身上，就是在分配鏈中聯(lián)接生產(chǎn)者和最終使用者的人。推式策略包括給予那些把供應商的商品和服務賣給消費者的批發(fā)商和零售商現(xiàn)金回扣，或類似的償付，或者其它的報酬。這些回報是給那些顯著地存儲或展示供應商產(chǎn)品或服務的合作分銷商的。這種現(xiàn)金付款是以獎品或即將由分銷商出售的商品為支付形式的，那些分銷商設計了獲得獎勵的商品或者設計了用于展示供應商產(chǎn)品的櫥窗。報酬還被授予給為供銷商的產(chǎn)品提供優(yōu)先的貨架空間、存儲空間或商店位置的分銷商。有時候這種獎勵會以小販或多余傭金的形式發(fā)給那些把供應商的特殊品牌推銷給購買者的分銷商。啤酒公司經(jīng)常安排多余的報酬給那些把他們的品牌推銷給啤酒老顧客的酒吧吧員。

12.pull strategies: the pull strategies are directed at final users and are aimed at motivating them to ask for specific products or services by

brand name or service identification.The pull strategies comprise four thrusts: * to discover new users or find new market segments of existing products or services;* to exploit existing products or services by finding new uses;* to increase product or service usage by motivating customers to use products or services more often or to use more of each during usage occasion;* to modify existing products or services so as to extend the product or service life cycle.The most prevalent among the pull strategies are quizzes, questionnaires, contests, or sweepstakes.These pull strategies account for over 50% of all sales campaigns.The most notable among them in the United States is the decades-old Pillsbury Bake Contest in which entrants’ cooking recipes are judges, in a nationwide television show, by a panel of experts” to determine winners of large cash prizes and other awards.Contests can also be won through supposed impartial judgment of best entries containing an answer to a quiz question such as “ I like Chinese Dynasty Wine because…(in 25 words or less).”(page56)

拉式策略針對的是最終消費者，目的在于由品牌名稱或服務的識別激發(fā)對產(chǎn)品和服務的特殊要求。

引導策略包括四個有力措施：

1.發(fā)現(xiàn)現(xiàn)有產(chǎn)品和服務的新購買者或找到新的市場部分

2.通過發(fā)現(xiàn)它的新用途開發(fā)已存在商品和服務

3.增加產(chǎn)品或服務的使用通過激勵消費者更過的使用產(chǎn)品或服務，或者在使用期內(nèi)程度更深的使用。

4.改變已存在產(chǎn)品或服務來延長產(chǎn)品或服務的生命周期。

在拉策略中最流行的就是測驗、問卷調(diào)查、比賽或者抽獎。這些策略占據(jù)了50%的銷售活動。在美國其中最值得注意的是十年一次的，參加比賽的人通過烹飪方法評分的pillsbury bake contest，這是一個在全國范圍內(nèi)的電視節(jié)目，有一個專家組成的專門小組決定獲得大量現(xiàn)金獎勵和其它獎勵的勝利者。比賽是通過公正的評判參加參賽者對測驗問題的回答，而評選出優(yōu)勝者，而問題諸如我喜歡中國的王朝葡萄酒??

13.The use of debt makes sense only if management is reasonably convinced that operating return on assets in the future will exceed the

interest rate on debt.However, even where this is the anticipated outcome, it does not necessarily follow that debt ought to be used.Management must make a judgment that the prospect of higher returns justifies running the risk that returns may turn out to be lower.If the future looks sufficiently bright, management may decide to “bet on the future” via increased use of debt.However, the financial markets are unlikely to place a higher current value on the firm’s securities simply because the gamble is being taken.Any immediate effect on firm value results only from tax benefits, which, for reasons discussed earlier, are likely to be modest.In short, the financial markets are likely to give credit for the use of debt only after the returns are all in.(page68)

債務的使用起作用，只有管理者合理的相信未來營運資產(chǎn)收益率將超過債務的利率。然而,即使這是預期的結(jié)果,這并不一定意味著債務應該被使用。管理者必須做出判斷,高回報的前景證明運行的風險回報可能會更低。如果未來看起來足夠明亮,管理層可能 決定通過增加使用“押注未來”債務。然而,金融市場僅僅為了孤注一擲，不太可能提高公司的當前的有價證券。而前面所討論的，僅從稅收優(yōu)惠對直接影響公司價值成果是溫和的。簡而言之,金融市場只有在有回報之后，才可能會給信貸使用債務。

14.intermediaries reduce financing costs by reducing the costs of matching up borrowers and lenders.The intermediary acts as “agent” for both

borrower and lenders in the tasks of gathering funds, credit analysis, record-keeping, and so on.Savers with small amount can lend much more cheaply and safely by going through a commercial bank than by lending directly to firms.A firm that wants to borrow a million dollars can do so much more cheaply by making one stop at a bank than by gathering small amount from hundreds or even thousands of individual savers.The net effect is that the entire process of borrowing and lending is much less expensive than it would be if intermediaries did not exist.In technical jargon, financial intermediaries reduce “friction” due to costs of search, acquisition, and information-processing.(page68)

中介降低融資成本，通過降低的成本匹配借款人和貸款人。中介充當“代理”,借款人和貸款人的任務收集資金,信貸分析、記錄, 等等。儲戶與少量的放貸通過商業(yè)銀行貸款比直接向公司借款更為廉價和安全。公司希望借一百萬美元可以更便宜,暫停在銀行借 款而通過從成百上千的個人儲戶收集少量資金。整個過程的凈效應是如果中介不存在，借貸會更便宜。用技術(shù)術(shù)語說,金融中介機 構(gòu)由于搜索采集、信息處理的成本而減少“摩擦”。

15.earlier, we defined trade credit as extended in connection with goods purchased for resale.It is this qualification—goods purchased for

resale—that distinguishes trade credit from other related forms.Machinery and equipment, for example, may be purchased on credit by means of an installment purchase contract of some sort.But if the equipment is used by the firm in its production process rather than resold to others, then the financing usually in not called “trade credit”.Credit extended in connection with goods purchased for resale by a retailer or wholesaler, or raw materials used by a manufacturer in producing its products, is called “trade credit”.Thus, we exclude also consumer credit, which is credit extended to individuals for purchase of goods for ultimate use rather than for resale.(page72)

早期，我們定義了商業(yè)信用作為信用與購買商品轉(zhuǎn)售連接的擴展，它是這個資格——=購買商品轉(zhuǎn)售——，貿(mào)易信貸與相關(guān)的其他形式區(qū)分開來。例如，機械設備，可以賒購的某種類型的分期付款合同的方式，但如果設備在其生產(chǎn)過程中的公司而不是轉(zhuǎn)售給他人使用，那么融資通常不叫“貿(mào)易信貸，信用與購買的零售商或批發(fā)商轉(zhuǎn)售貨物連接擴展，或使用的原材料是由一個制造商生產(chǎn)的產(chǎn)品，被稱為“商業(yè)信用”，因此，我們排除了消費信貸，這是信貸擴展到最終使用而非為銷售貨物的購買人。

16.the extent to which trade credit is used as a source of funds varies widely among firms.In general, manufacturers, retailers, and wholesalers

make extensive use of trade credit.Service firms purchase less and therefore rely less on trade credit, there is considerable variation also with respect to firm size;small firms generally use trade credit more extensively than large firms.When monetary policy is tight and credit is difficult to obtain sufficient funds through normal channels may obtain financing indirectly from large suppliers by “stretching” their payment periods and expanding accounts payable.Large firms often are willing to finance their smaller customers in this manner in order to preserve their markets.(page72)

在何種程度上的貿(mào)易信貸作為資金來源之間的差別很大的公司。在一般情況下，制造商，零售商和批發(fā)商，使貿(mào)易信貸的廣泛使用，服務企業(yè)購買更少，因此較少依賴貿(mào)易信貸。相當大的變化，也與企業(yè)規(guī)模存在；小企業(yè)一般采用信用交易更廣泛比大公司。當貨幣政策從緊的信用是很難獲得的，小公司往往會增加其對貿(mào)易信貸的依賴。大公司往往有更好的金融市場和更多的協(xié)商權(quán)相對于商業(yè)銀行和其他中介機構(gòu)比小公司。在資金緊張的時期，小企業(yè)無法通過正常渠道獲得足夠的資金可以獲得間接融資的大型供應商的“拉伸”他們的付款期限和擴大應付賬款。大公司往往愿意資助他們的小客戶以這種方式來保護他們的市場。

17.OBM is the application of principles of behavioral psychology and the methodologies of behavior modification/applied behavior analysis,to the study and control of individual or group behavior within organizational settings.(Frederiksen and Lovett, 1980, p.796)(page79)組織行為管理是應用行為心理學的原則以及行為變動分析或應用行為分析的方法，以研究和控制組織內(nèi)定的個體或群體行為。

18.a final important characteristic of OBM is the methodology employed.Methodology refers to the techniques used for assessing and

analyzing behavior.The methodology used in OBM differs from that traditionally used to study individuals or groups in organizations in two important respects.First, there is the onging and direct observation of behavior as it occurs in the organization.Rather than focusing on what people tell you about how they act or feel, OBM actually looks at what they do.This doesn’t mean that an individual is never asked about feelings or perceptions, but rather that actual accomplishments are more important than internal feelings.This focus is onging: rather than basing assessments on one-time surveys, collecting repeated observations over time becomes important.In other words, there are repeated measurements of what people are actually doing over time rather than a one-time assessment of how they feel about what they are doing.A second important characteristic of the methodology is the use of within-group comparisons of performance.What this means is that a single individuals are observed over time as the conditions are changed.Employees’ current performance is compared to the baseline of their past performances as programs are introduced or other conditions changed.This contrasts with the traditional approach of comparing different groups of individuals.It forces one to look for practical significance rather than statistical significance as the criteria for improvement.This is an important consideration, since sometimes a statistically significant change in behavior may be of little or no practical significance to the organization.There are many variations on this within-group methodology that will be covered later in this volume.(page81)

自有品牌的最后一個重要的特點是所采用的方法。方法論是指技術(shù)用于評估和分析的行為。用OBM的方法不同于傳統(tǒng)上用于研究中的兩個重要方面的組織中的個人或團體。首先，有持續(xù)的觀察的行為，它發(fā)生在組織和直接。而不是專注于什么人告訴你關(guān)于他們的行動或感覺，OBM實際上看他們做了什么。這并不意味著一個人是沒有問我的感受或看法，而是實際的成就比內(nèi)部的感情更重要，這是正在進行的；而不是基于一次性調(diào)查評估，收集重復觀測隨著時間的推移變得很重要。換句話說，有重復測量隨著時間的推移，人們正在做什么而不是一次性的評價如何，他們覺得他們做的事情。該方法的第二個重要的特征是使用在性能組比較，這意味著，隨著時間的推移觀察為條件的改變是一個單一的個人或團體。員工目前的績效進行比較的基線為自己過去的表現(xiàn)進行了程序或其他條件的改變。與此相反，不同群體的個人比較傳統(tǒng)的方法。它迫使人們尋找現(xiàn)實意義而不是統(tǒng)計意義的改進的標準。這是一個重要的考慮因素，因為有時行為的統(tǒng)計上的顯著變化可能很少或沒有實際意義的組織。有許多變異——這在小組的方法，將覆蓋在這卷后

19.profitability is the mainstay goal of a business organization.No matter how it is measured or defined, profit over the long term is the

clearest indication of a firm’s ability to satisfy the principal claims and desires of employees and stock holders.The key phrase in the sentence is “over the long term”.Obviously, basing decisions on a short-term concern for profitability would lead to a strategic myopia.A firm might overlook the enduring concerns of customers, suppliers, creditors, ecologists, and regulatory agents.In the short term the results may produce profit, but over time the financial consequences are likely to be detrimental.(page116)

盈利能力是一個企業(yè)組織的主要目標。不管它是如何測量或定義的，長期的利潤是企業(yè)的能力，以滿足主債權(quán)、員工和股東的欲望的最明顯的跡象。句中的關(guān)鍵詞是“長期的”。顯然，以決定在短——盈利能力的長期的關(guān)注會導致戰(zhàn)略近視。一個公司可能忽略的客戶，供應商，債權(quán)人，生態(tài)學家的持續(xù)關(guān)注，與監(jiān)管機構(gòu)。在短期內(nèi)，結(jié)果可能產(chǎn)生的利潤，但隨著時間的推移，財務后果可能是有害的。

20.Adam Smith, in his Wealth of Nations(1776)is often given credit for starting the industrial revolution.Adam Smith believed that

selfishness, in an ethical sense, is not highly rated.However in an economic sense, if we encourage individuals to believe that their own hard work would provide direct economic rewards to them, this new “release” of human energy would set in motion economic growth.First, self-interest, freely expressed, would jump-start the economy.Secondly, the gain falling to the hard-working individual could not be fully captured by this economic man.This is because in the quest to build personal wealth, one needs others.Inevitably and automatically, he reasoned, an “invisible hand” assures that the reach of the individual would produce benefits, even if unintended—for all others.Two concepts: the economic man(interested largely in himself)and the invisible hand became the twin pillars of capitalist or free market ideology.(page126)

亞當史密斯曾在許多國家大加贊賞工業(yè)革命。亞當史密斯認為，自私在道德范疇里是不為人稱道的品性；但在經(jīng)濟方面，如果我們向個體鼓吹，使他們相信個人的辛勤工作能產(chǎn)生直接的經(jīng)濟回報，這將促使他們釋放更大個人能量從而促進經(jīng)濟增長。首先，得到自由表達的利己心理能夠推動經(jīng)濟的發(fā)展。其次，產(chǎn)生經(jīng)濟效益的個人并不能獲得自己辛勤勞動所產(chǎn)生的所有價值。這是因為在追求個人財富的過程中，一個人需要其他人的幫助。不可避免，一只“無形的手”促使個體為周圍創(chuàng)造財富，即使并非本意。兩個概念：產(chǎn)生經(jīng)濟效益的個人和無形的手聯(lián)合起來，成為資本主義或自由市場理論的支撐。

第二篇：企業(yè)管理經(jīng)濟管理專業(yè)英語名詞

企業(yè)管理經(jīng)濟管理專業(yè)英語名詞.txt35溫馨是大自然的一抹色彩，獨具慧眼的匠師才能把它表現(xiàn)得盡善盡美；溫馨是樂譜上的一個跳動音符，感情細膩的歌唱者才能把它表達得至真至純ABC Classification ABC分類法

Activity-Based Costing 業(yè)務量成本法/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)會計信息系統(tǒng)

Allocation 已分配量

Anticipated Delay Report 拖期預報

A/P(Accounts Payable)應付帳款

APICS(American Production & Inventory Control Society)美國生產(chǎn)及庫存控制協(xié)會

AQL(Acceptable quality Level)可接受質(zhì)量水平

A/R(Accounts Receivable)應收帳款

Automatic Rescheduling 自動重排產(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)

BE analysis(Break-even analysis)盈虧臨界點分析，保本分析

Bill of Material(BOM)物料清單

Business Plan 經(jīng)營規(guī)劃

B/V(Book value)帳面價值

Capacity Requirements Planning(CRP)能力需求計劃

CBA(Cost-benefit analysis)成本效益分析

CEO 首席執(zhí)行官

CFO(Chief Financial Officer)財務總裁

Closed Loop MRP 閉環(huán)物料需求計劃

CPM(Critical path method)關(guān)鍵路線法

CPP accounting(Constant purchasing power accounting)不變購買力會計

Cumulative Lead Time 累計提前期

Cycle Counting 周期盤點

Demand 需求

Demand Management 需求管理

Demonstrated Capacity 實際能力

Dependent Demand 非獨立需求

DFL(Degree of financial leverage)財務杠桿系數(shù)

Direct-deduct Inventory Transaction Processing 直接增減庫存法

Dispatch List 派工單

DOL(Degree of operating leverage)經(jīng)營杠桿系數(shù)

ELS(Economic lot size)經(jīng)濟批量

EOQ(Economic order quantity)經(jīng)濟訂貨批量

FIFO(Fist-in,Fist-out)先進先出法

Firm Planned Order 確認計劃訂單

FISH/LIFO(Fist-in,Still-here)后進先出法

Fixed Order Quantity 固定訂貨批量法

Flow Shop 流水車間

Focus Forecasting 集中預測

Full Pegging 完全跟蹤

Generally Accepted Manufacturing Practices 公認生產(chǎn)管理原則

Independent Demand 獨立需求

Inpu/Output Control 投入/產(chǎn)出控制

Interplant Demand 廠際需求

Inventory Turnover 庫存周轉(zhuǎn)次數(shù)

Item 物料項目

Item Record 項目記錄

Job Shop 加工車間

Just-in-time(JIT)準時制生產(chǎn)

Lead Time 提前期 前置期，指訂單從收到具體明細到貨到貨倉收到落貨紙這一段時間，可以用評估工廠的綜合實力。Level 層

Load 負荷

Lot for Lot 按需訂貨法

LP(Linear programming)線性規(guī)劃

Machine Loading 機器加載

Make-to-order Product(MTO)面向訂單生產(chǎn)的產(chǎn)品

Make-to-stock Product(MTS)面向庫存生產(chǎn)產(chǎn)品

Manufacturing Resource Planning(MRP II)制造資源計劃

Master Production Schedule(MPS)主生產(chǎn)計劃

Material Requirements Planning(MRP)物料需求計劃

MBO(Management by objective)目標管理

Net Change MRP 凈改變式物料需求計劃

Net Requirements 凈需求

Oliver Wight MRP-II理論的創(chuàng)始人

On-hand Balance 現(xiàn)在庫存量

Open Order 未結(jié)訂單/開放訂單

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 計劃訂單

Post-deduct Inventory Transaction Processing(Backflush)后減庫存處理法/倒沖法

Pre-deduct Inventory Transaction Processing 前減庫存處理法

Production Planning 生產(chǎn)規(guī)劃編制

Projected Available Balance 預計可用庫存

Gueue 隊列

Gueue Time 排隊時間

Regeneration MRP 重生成式物料需求計劃

Rescheduling Assumption 重排假設

Resource Requirement Planning 資源需求計劃

Rough-cut Capacity Planning 粗能力計劃

Routing 工藝路線

Safety Stock 安全庫存

Safety Time 保險期

Scheduled Receipt 預計入庫量

Scrap Factor 殘料率/廢品系數(shù)

Service Parts 維修件

Shop Floor Control 車間作業(yè)管理

Shrinkage Factor 損耗系數(shù)

Time Bucket 時間段

Time Fence 時界

VE(value engineering)價值工程

Vendor Scheduling 采購計劃法

Work Center 工作中心

Work in Process(WIP)在制品

ZBB(Zero based Budgeting)零基預算

Zero Inventories 零庫

第三篇：自動化專業(yè)英語重點

歐姆定律

Ohm’s law states that the voltage across the resistor is equal to the current through the resistor multiplied by the value of the resistance.法拉第定律

Faraday’s states that the voltage across the inductor is proportional to the rate of change with time of the current through the inductor.基爾霍夫第一定律

Kirchhoff’s first law states that the algebraic sum of the voltages around a closed loop is 0,or,in any closed loop, sum of the voltage rises must equal the sum of voltage drops.運放

The first law states that in normal op-amp circuits we may assume that the voltage difference between the input terminals is zero, that is, U+=U-.The second law states that in normal op-amp circuits both of the input currents may be assumed to be zero: I+=I-電路理論 theory of circuit

模擬電子技術(shù)analog electronics technology

數(shù)字電子技術(shù)digital electronics technology

電力電子技術(shù)power electronics technology

電磁場electromagnetic field

電機與拖動electric motor and electric drive

電力拖動自動控制系統(tǒng)electric drive automatic control system 自動控制理論automatic control theory

現(xiàn)代控制理論modern control theory

智能控制intelligent control

微機原理principle of microcomputer

計算機接口技術(shù)computer interface technology

計算機控制技術(shù)computer control technology

自動調(diào)節(jié)裝置automatic regulators

過程控制系統(tǒng)process control system

過程檢測及儀表process measurement and instrument

單片機原理與應用principle and application of single-chip computer 可編程序控制器系統(tǒng)programmable logical controller system 現(xiàn)場總線技術(shù)fieldbus technology

嵌入式系統(tǒng)embedded system

供電技術(shù)power supplying technology

計算機仿真computer simulation

信號分析與處理signal analyzing and processing

集散控制系統(tǒng)distributed control system

樓宇自動化building automation

機器人學robotics

GTOgate turn-off thyristor門極可關(guān)斷晶閘管 GJTbipolar junction transistor雙極結(jié)型晶體管 SCR

第四篇：會計專業(yè)英語重點（本站推薦）

一、名詞解釋

1.account reveivable(應收賬款)are liquid assets,usually being converted into cash within a period

of 30 to 60 days.Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and marketable securities.2.double entry accounting（復式記賬法）is a standard accounting method that involves each

transaction being recorded in at least two accounts, resulting in a debit to one or more accounts and a credit to one or more accounts.3.materiality（重要性原則）refers to the magnitude of an omission or misstatement of accounting

information that, considering the circumstances ,make it likely that the judgment of a reasonable person relying on the information would have been influenced by the omission or misstatement.4.perpetual inventory system（定期盤存制）Under the perpetual inventory system,the inventory

records are kept up-to-date.Virtually all large business organizations use perpetual inventory systems.5.unearned revenue（預收賬款）A liability for unearned revenue arises when a customer pays in

advance.6.financial statement（財務報表）Four related accounting reports that summarize the current financial

position of an entity and the results of its operations for the preceding year(or other thim period)

7.historical cost（歷史成本）The historical cost of an asset is the exchange price in the transaction in

which the asset was acquired

8.depreciation（折舊）The systematic allocation of the cost of an asset to expense over the years of

its estimated useful

9.accrued liabilities（應計負債）The liabilities to pay an expense which has accrued during the

period.Accrued liabilities are also called accrued expenses.10.income（收入）is defined as increases in economic benefits during the reporting period,in the form

of inflows or enhancements of assets,or decreases of liabilities tha result in increases in

equity,other than those relating to contributions from equity participants.Income encompasses both revenue and gains.11.asset（資產(chǎn)）is a resource controlled by the enterprise as a result of past events and from which

future economic benefits are expected to flow to the enterprise.12.account payable（應付賬款）often are subdivided into categories of trade accounts payable and

other accounts payable.Trade accounts payable are short—term obligations to suppliers for purchases or merchandise.Other accounts payable include liabilities for any goods and services other than merchandise.13.FIFO（先進先出法）A method of computing the cost of inventory and the cost of goods sold based

on the assumption that the first merchandise acquired is the first merchandise sold,and that the ending inventory consists of the most recently acquired goods.14.Goodwill（商譽）The present value of expected future earnings of a business in excess of the

earnings normally realized in the industry.15.cost principle（歷史成本原則）The cost principle states that assets should by recorded at their

cost.Cost is the value exchanged at the time something is acquired.二、英譯中（10個，1分一個）

三、句子翻譯（英譯漢，漢譯英各5個，每個3分）

四、分錄（10個，2分一個）

注：二到四題老師沒有畫重點，考的都是書上1到6章很基本的東西。

五、小作文（400字，三選一）Accounting is the language of businessAccounting in the modern timeAccounting is an economic management activities.

第五篇：經(jīng)濟管理專業(yè)英語part one

效用的概念

經(jīng)濟學家開始研究消費者行為學是在一個多世紀以前，當時心理學界流行這樣的說法:人們的很多行為可以用人們?yōu)榱吮M可能獲得更多的幸福、規(guī)避更多的痛苦而做的努力來解釋。這種苦樂學很快便被經(jīng)濟學家借用了并運用與消費者的消費行為中并使之成為解釋消費者行為的第一個理論：基礎(chǔ)的經(jīng)濟論點是理智的消費者會有意識的管理他們對于商品和服務的消費來時總體滿意度最大。經(jīng)濟學家把人們對商品和服務的需求與滿足成為“效用”。

效用的概念側(cè)重于擁有、使用、消費商品與服務或者從中獲取相關(guān)的快樂和滿足。是商品固有的效用而且不管商品具有什么樣的質(zhì)量，它都有滿足幸福感的能力。效用的來源和引發(fā)效用的原因是多種多樣的，提一下最主要的：更加健康的身體、富有美感的外觀和設計、簡單的使用方法、風格和品味、耐用性、方便性、奢華度、舒適度、個性、快樂、威信、地位、自尊、安全、自我滿足還有權(quán)力。因此效用既有客觀特征又有主觀特征。尤其跟個人品味、偏好、感覺、個性的構(gòu)成及思維的狀態(tài)有關(guān)。

總的來說，商品擁有的可識別的效用是可變的，并不是絕對的。首先，對于同一件商品，兩個人不會擁有相同程度的滿足感，一個人可能通過吸煙獲得巨大的效用，然而，另外的人卻覺得討厭：凱迪拉克對某些人而言，可以說是重要的地位象征（因此獲得巨大的效用），二二·然而對于其他人卻只有很少或幾乎沒有效用。不同的人買同樣一件商品的用途和目的有很大的不同。以花生為例有的人買了后放在雞尾酒晚會上，有的人買來做花生糖，還有的人買來喂松鼠。有幾種不同的情形就有幾種不同的效用，而且一種商品產(chǎn)生的效用也會隨著時間的不同而不同。汽油價格的上升，很快的調(diào)整了人們對小型汽車的效用的看法，羊毛衣的效用或者需求滿足的動力對于短冬氣候下的人和長冬氣候下的人而言就不一樣。不同的人對商品和服務的看法不同，如果這些因素都不考慮的話，對于人們買了什么或賣多少，效用的概念提供了一個有意義的根據(jù)來解釋人們的這種偏好。因為它是根據(jù)商品和服務的消費速度來比較從中獲得效用的大小。

當然，用基數(shù)排序法精確的表示從某種商品中獲得的滿足感的強度是不太可能的，因此數(shù)值用來代表效用。一個人會說：“我最愛吃蝦”或者說“我最愛吃龍蝦勝過其他的海鮮或肉”但幾乎沒有人說“喜愛的17”，更沒人能聽懂，但是效用概念的實質(zhì)還是適用順序表示。用順序表示愛好度時人們只可能區(qū)分最高和最低、最好和最壞或者最滿意和最不滿意；沒有人會試著去數(shù)量化一種效用比另一種好（或壞）多少。

摒棄效用不能精確定量的事實，效用可以按基數(shù)排序法排列的假設還是很有用的。這將會使解釋幾種重要的消費者行為變得容易得多。

市場如何發(fā)揮作用

考核一種商品市場的關(guān)鍵是它的競爭結(jié)構(gòu)——在這個行業(yè)中有很多還是很少賣家。這里的“多”和“少”不僅是看企業(yè)的數(shù)目，更重要的是看企業(yè)間的競爭活動。一種產(chǎn)品有很多賣家是說沒有哪家企業(yè)有足夠大的市場份額，或者作為市場領(lǐng)導者高高在上，使得其余的賣家只能對它已有的行動做相應的反應。在整個市場范圍內(nèi)每個企業(yè)都足夠小或者足夠不重要。實際上每一家都是淹沒在眾多企業(yè)中的小企業(yè)，不會引起其他企業(yè)的注意。反之，我們說一種產(chǎn)品的賣家很少是指每一個企業(yè)都被對手注意到，它的每個舉動都會引起競爭對手的反應?！焙苌佟笔巧俚狡髽I(yè)認為有必要彼此緊跟對方的行動程度。企業(yè)很少是說每個企業(yè)都與它所在的市場大小息息相關(guān)。一般而言，當企業(yè)數(shù)目少時，每個企業(yè)的規(guī)模會相應的大，單一企業(yè)或者壟斷是少有的極端事件。

市場分析的第二個關(guān)鍵因素和賣家的產(chǎn)品是完全相同的還是有區(qū)別的有關(guān)。不論何時購買者在哪里購買，消費者不會對某一個企業(yè)的產(chǎn)品有特殊的偏好，而對另一個企業(yè)的產(chǎn)品不感興趣，就認為商家的產(chǎn)品是完全一樣的。發(fā)生這種事可能是因為商品是由同一套,給質(zhì)量賦予一個確切的量化質(zhì)量后進行分級的工序產(chǎn)生的，而與商家無關(guān)。舉例來說，精選牛肉就

是精選牛肉，說不出來（也無關(guān)緊要）它是產(chǎn)自牧場A還是牧場B。如此而言，同一個產(chǎn)業(yè)里，企業(yè)生產(chǎn)的產(chǎn)品趨于完美替代品，例如棉花、硫磺酸、天然氣、煤、水泥和咖啡豆。

另一方面，如果一個企業(yè)的產(chǎn)品是獨特的或者有幾分區(qū)分度的，它們就不是其他產(chǎn)品的完美替代品，購買者可能有很好的原因喜歡一家的產(chǎn)品而勝過其他家的產(chǎn)品。然而最終的差異化取決于消費者的意愿，而且從眾多企業(yè)的產(chǎn)品中發(fā)覺的不同可能是真實存在的，也可是是認為認定的。真正存在的差別涵蓋了外觀、材料、設計、工藝和服務，這些明顯都是產(chǎn)品差異化的重要方面，但是主觀感受到的差異涵蓋了品牌、商標、包裝還有廣告，這些對購買者而言也會很重要。例如，盡管所有品牌的阿司匹林化學成分基本都一樣很多購買者顯示出對某一品牌比其他的更熱衷的趨勢。

另外，應該認識到（就產(chǎn)品的效應而言）一個企業(yè)的產(chǎn)品不僅僅限于產(chǎn)品本身和功能上的哪些特征。盡管在一個地區(qū)里的很多零售商都賣佳潔士牙膏，但是佳潔士的購買者對他們的態(tài)度卻不一定是相同的。在某個店里的店員可能更有禮貌，或者店面的位置更方便，或許結(jié)賬系統(tǒng)更迅速，或許配送服務更有彈性，或許賒賬條款更通融，這些因素可能導致購買者更偏愛某一家店鋪，即使是企業(yè)的產(chǎn)品是一樣的。品牌眾多的鞋、酒、谷物、化妝品、頭飾還有軟飲料都是這種差異化產(chǎn)品的例子。

根據(jù)商家是“大量”還是“少量”，產(chǎn)品是相同還是不同的，競爭在各自的軌道上進行著，從這個角度看，總結(jié)出四條市場結(jié)構(gòu)和組織的形式。

1、完全競爭——很多商家賣標準化的產(chǎn)品。

2、壟斷競爭——很多商家賣差異化的產(chǎn)品。

3、寡頭——少數(shù)幾個商家生產(chǎn)出售相同或者差異商品。

4、完全壟斷——一個商家賣某種產(chǎn)品，產(chǎn)品無相近替代品。