翻译

ERP权威文档翻译-第一天

ABB

Abbreviation for activity-based budgeting

ABB

编制预算活动的缩写

 

ABC

Abbreviation for activity-based cost accounting. (ABC)

ABC

成本会计活动的缩写。(ABC)

 

ABC analysis also ABC classification

Syn: ABC classification.

ABC分析法又称ABC分类管理法

合成词语:ABC分类管理法

 

ABC classification
 The classification of a group of items in decreasing order of annual dollar volume (price multiplied by projected volume) or other criteria. This array is then split into three classes, called A, B, and C. The A group usually represents 10% to 20% by number of items and 50% to 70% by projected dollar volume. The next grouping, B, usually represents about 20% of the items and about 20% of the dollar volume. The C class contains 60% to 70% of the items and represents about 10% to 30% of the dollar volume.The ABC principle states that effort and money can be saved through applying looser controls to the low-dollar-volume class items than will be applied to high-dollar-volume class items. The ABC principle is applicable to inventories, purchasing, sales, and so on.
Syn: ABC analysis, distribution by value, See: 80-20, Pareto analysis, Pareto's law.

 

ABC 分类法

  一组项目的年度成交金额的递减顺序(价格乘以预计音量)或其他的分类标准。这个数组,然后分裂成三个等级,ABC. A通常数量的10%至20%项目和成交金额的50%至70%。的下一个分组,B,通常表示约20%的项目和大约成交金额的20%。 C中包含60%至70%的项目,和表示约10%至30%的金额。ABC原则规定,可以节省精力和金钱,通过宽松的管制,以低价值类项目比将被应用到高价值类项目。 ABC原则是适用于存货,采购,销售,等等。

同义词:ABC分析,分布值,请参见:80-20,帕累托分析,巴莱多定律。

 

ABC inventory control

An inventory control approach based on the ABC classification.

ABC库存控制
根据ABC分类的库存控制方法。

 

ABM

Abbreviation for activity-based management.

 

ABM

以活动为基础的管理的缩写。

abnormal demand

 Demand in any period that is outside the limits established by management policy. This demand may come from a new customer

or from existing customers whose own demand is increasing or decreasing. Care must be taken in evaluating the nature of the

demand: is it a volume change, is it a change in product mix, or is it related to the timing of the order? See: outlier.

不正常的需求
 
这是管理政策规定范围以外的任何期间的需求。这种需求可能来自新客户
或从现有客户的需求增加或减少。在评价的性质,必须小心
需求:它是一个量的变化,是产品结构的变化,或者是相关的时间顺序吗?请参见:离群值。

 

ABP

Abbreviation for activity-based planning.

ABP

基于活动的规划的缩写。

 

absentee rate

 A ratio comparing the number of employee-days lost with the total number of available employee-days of employment during

some base period, usually one month.

缺席率

失去了比较雇员天数的比率与现有的雇员总人数天的就业
一些基期,通常是一个月。

 

absorption costing

 An approach to inventory valuation in which variable costs and a portion of fixed costs are assigned to each unit of production.

The fixed costs are usually allocated to units of output on the basis of direct labor hours, machine hours, or material costs.

Syn:allocation costing. See: activity-based costing.

吸收成本法

库存估值方法中,可变成本和固定费用的部分分配给各单位的生产。
固定成本分配的输出单位的直接劳动工时,机器工时,材料成本的基础上。同义词:
分配成本。请参阅:基于活动的成本。

 

accelerated depreciation

 A depreciation method involving high write-offs in the early years of an asset's life and lower write-offs later. This method lowers

the value of an asset faster than straight-line depreciation.

加速折旧
 
涉及高核销资产生命的最初几年,核销后的折旧方法。这种方法降低
资产价值的速度比直线折旧法。

 

acceptable quality level (AQL) or AQL

 When a continuing series of lots is considered, a quality level that, for the purposes of sampling inspection, is the limit of a

satisfactory process average.

合格质量水平(AQL)或AQL当被认为是持续的一系列的意见,质量水平,抽样检验的目的,是在一定范围内平均满意程度

 

acceptable sampling plan

 A specific plan that indicates the sampling sizes and the associated acceptance or nonacceptance criteria to be used.

  可接受的抽样计划
 
一个具体的计划,指示的采样大小和要使用的相关联的的接受或不接受标准。

 

acceptance number

 1) A number used in acceptance sampling as a cutoff at which the lot will be accepted or rejected. For example, if x or more units

are bad within the sample, the lot will be rejected.

2) The value of the test statistic that divides all possible values into acceptance

and rejection regions.

接受数

1)使用的数量,截止于该地段将被接受或拒绝接受抽样。例如,如果x或更多个单元
在不良样品,该区间将被拒绝。

2)检验统计量的值,将所有可能的值转换成接受
和拒绝区间。

acceptance sampling

 1) The process of sampling a portion of goods for inspection rather than examining the entire lot. The entire lot may be accepted

or rejected based on the sample even though the specific units in the lot are better or worse than the sample. There are two types:

attributes sampling and variables sampling. In attributes sampling, the presence or absence of a characteristic is noted in each of the units inspected. In variables sampling, the numerical magnitude of a characteristic is measured and recorded for each inspected

unit; this type of sampling involves reference to a continuous scale of some kind.

2) A method of measuring random samples of

lots or batches of products against predetermined standards.

 

抽样验收

 1)采样货品供检查的一部分,而不是检查整个特定。整批可被接受或拒绝即使在很多具体单位或好或坏的样本比对样品。有两种类型:属性抽样和变量抽样。属性中的采样中,存在或不存在的特性指出在每个被检查的单位。在变量中采样,测量的特性的数值大小和记录为每个视察单元,这涉及到一个连续的某种规模的抽样类型。
2)测量随机抽样的方法
大量或者批次产品违反了承若标准。

 

 

文章最后发布于: 2012-11-26 10:47:43
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