【正文】 COST AND FREIGHT(…named port of destination)成本加運費(…指定目的港)是指賣方必須在合同規(guī)定的裝運期內(nèi),在裝運港將貨物交至運往指定目的港的船上,負(fù)擔(dān)貨物越過船舷為止的一切費用和貨物滅失或損壞的風(fēng)險,并負(fù)責(zé)租船或訂艙,支付抵達目的港的正常運費。按照《1990年通則》四、FCAFREE CARRIER(…named place)貨交承運人(…指定地)是指賣方必須在合同規(guī)定的交貨期內(nèi)在指定地或地點將經(jīng)出口清關(guān)的貨物交給買方指定的承運人監(jiān)管，并負(fù)擔(dān)貨物被交由承運人監(jiān)管為止的一切費用和貨物滅失或損壞的風(fēng)險。買方必須自負(fù)費用訂立從指定地或地點發(fā)運貨物的運輸合同，并將有關(guān)承運人的名稱、要求交貨的時間和地點，充分地通知賣方。負(fù)擔(dān)貨交承運人后的一切費用和風(fēng)險。負(fù)責(zé)按合同規(guī)定收取貨物和支付價款。FCA術(shù)語適用于各種運輸方式，特別是集裝箱運輸和多式運輸。五、CPTCARRIAGE PAID TO(…named place of destination)運費付至(…指定目的地)是指賣方支付貨物運至指定目的地的運費。在貨物被交由承運人保管時，貨物滅失或損壞的風(fēng)險，以及由于在貨物交給承運人后發(fā)生的事件而引起的額外費用，即從賣方轉(zhuǎn)移至買方。六、CIPCARRIAGE AND INSURANCE PAID TO(…named place of destination)運費、保險費付至(…指定目的地)是指賣方除了須承擔(dān)在CPT術(shù)語下同樣的義務(wù)外，還須對貨物在運輸途中滅失或損壞的買方風(fēng)險取得貨物保險，訂立保險合同，并支付保險費。ABC Classification ABC分類法ActivityBased 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)會計信息系統(tǒng)Allocation 已分配量Anticipated Delay Report 拖期預(yù)報A/P(Accounts Payable)應(yīng)付帳款A(yù)PICS(American Production amp。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(yīng)收帳款A(yù)utomatic 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(Breakeven 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(Costbenefit analysis)成本效益分析CEO 首席執(zhí)行官CFO(Chief Financial Officer)財務(wù)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Camp。F(costamp。freight)成本加運費價T/T(telegraphic transfer)電匯D/P(document against payment)付款交單D/A(document against acceptance)承兌交單(certificate of origin)一般原產(chǎn)地證Cycle Counting 周期盤點Demand 需求Demand Management 需求管理Demonstrated Capacity 實際能力Dependent Demand 非****需求DFL(Degree of financial leverage)財務(wù)杠桿系數(shù)Directdeduct 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amp。nbs。FIFO(Fistin,Fistout)先進先出法Firm Planned Order 確認(rèn)計劃訂單FISH/LIFO(Fistin,Stillhere)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(yù)測Full Pegging 完全跟蹤Generally Accepted Manufacturing Practices 公認(rèn)生產(chǎn)管理原則Independent Demand ****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Justintime(JIT)準(zhǔn)時制生產(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(fù)荷Lot for Lot 按需訂貨法LP(Linear programming)線性規(guī)劃Machine Loading 機器加載Maketoorder Product(MTO)面向訂單生產(chǎn)的產(chǎn)品Maketostock 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(biāo)管理Net Change MRP 凈改變式物料需求計劃Net Requirements 凈需求Oliver Wight MRPII理論的創(chuàng)始人Onhand 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Postdeduct Inventory Transaction Processing(Backflush)后減庫存處理法/倒沖法Prededuct Inventory Transaction Processing 前減庫存處理法Production Planning 生產(chǎn)規(guī)劃編制Projected Available Balance 預(yù)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(shè)Resource Requirement Planning 資源需求計劃Roughcut 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(yù)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Tie 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(yù)算Zero Inventories 零庫存Accounting Clerk記帳員。Accounting Supervisor會計主管。Administration Manager行政經(jīng)理。Supervisor監(jiān)管員。Bond Analyst證券分析員。Fund Manager財務(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pa