Chapter 18
Performance Measurement to Support Business
Strategy
Solutions to Review Questions
18-1.
Good performance requires both a successful strategy and an organization that can enact the strategy. That is, we need alignment between the strategy and organizational structures to obtain performance. Cost accounting and management control practices are important organizational structures for enacting strategy. Management accountants who understand the business strategy will be better able to design and use accounting systems to enact strategy.
18-2.
No. The balanced scorecard is a set of performance targets and results that show an organization?s performance in meeting its objectives relating to competing
stakeholders'expectations. The performance measures are linked to the goals and the strategy for meeting those goals.
18-3.
A business model, also called a strategy map, is a depiction of the links among individual performance and the goals of the firm. It shows how different elements (units, individuals, levels) of the organization combine to deliver value to the stakeholders in the firm.
18-4.
Financial measures of performance attract attention and identify areas where improvements need to be made. Nonfinancial performance measures direct employees? attention to the or ganization?s objectives and focus on the measures that are controllable by each employee. They are more likely to be understood by operating personnel and also are more timely.
18-5.
Critical success factors are the factors that are important to the organizat ion?s success. For example, proprietary technology is critical for a company pursuing an innovation strategy while established and high functioning distribution channels are critical for cost efficiency.
18-6.
People at different levels in the organization have different responsibilities. Performance measures are most effective when they relate to what people at different levels control.
18-7.
Benchmarking identifies an activity that needs to be improved, finds an organization that is the most efficient at the activity, studies its process, and then utilizes that process.
18-8.
Competitive benchmarking involves the search for, and implementation of, the best way to do something as practiced in other organizations. The firm can then adopt these practices after adapting th em for their own organization?s environment and culture.
18-9.
An organization?s mission includes the organization?s values, its responsibilities to stakeholders, and its goals. The strategy is the means to accomplish the mission.
18-10.
Customer satisfaction measures reflect the performance of the organization on several factors, including quality control and delivery performance, that a customer values.
18-11.
Manufacturing cycle efficiency measures the efficiency of the total manufacturing cycle (the most efficient companies have a measure of 1). This measure is important to most companies because gains in efficiency generally improve company profitability.
18-12.
Delivery performance measures indicate how proficient the organization is at delivering goods or services when promised to the customer. Poor delivery performance will likely negatively impact an organization?s profitability as repeat business declines.
18-13.
Worker involvement is important for three reasons:
1) Increased worker involvement often translates to an increased commitment to the
organization.
2) Workers are able to be responsive at all levels if empowered with decision-making
responsibilities.
18-2
3) Workers are able to use their skills and knowledge to further develop and to improve
the organization?s perform ance.
18-14.
See Exhibit 18.7 for examples.
Solutions to Critical Analysis and Discussion Questions
18-15.
Answers will vary, but should include discussions of the value proposition and the demands that this places on the organization. Examples follow:
Local coffee shop:
Porter Framework: probably best considered a focused competitor --- focusing on regional or local coffee preferences while delivering a consistent product and service experience. Starbucks coffee shop:
Porter Framework: at least at the outset, Starbucks was a product differentiation-based competitor delivering on a unique, branded coffee shop experience. More recently, they have had to focus on delivering a consistent product and service experience and on …efficiency? as local and regional competitor s have entered the market. This has resulted in the closure of many stores.
Retail gas station convenience store:
Porter Framework: the retail gas station is a focused competitor in the sale of coffee. It addresses a niche market of customers who seek a …one stop? shopping experience and who have an immediate need to be alert (i.e., drivers who consume coffee as a deterrent to drowsiness). The coffee is typically not of a quality to warrant …branding? (although collaborations with branded coffees such as Starbucks occurs), and the price, while not high by branded coffee standards, can be set above cost because of the convenience that is offered.
18-16.
Answers will vary, but should include:
Stakeholders—students, professors, employees, publishers, authors, and regents. Critical success factors—sufficient inventory and accurate class/text information.
Critical success factors for a non-campus bookstore include sufficient inventory, as above, but also a broad selection of titles.
18-17.
Answers will vary.
Quality control:
1) Defects, e.g., scratches in the case
2) Number of customer complaints
3) Number of returns
Delivery performance:
1) Percentage of on-time deliveries
2) Percentage of deliveries damaged
3) Delivery service surveys
18-18.
Answers will vary. The purpose of multiple measures of performance serves two purposes in an educational setting. First, it allows for differing strengths and weaknesses among students and their ability, for example, taking tests. More important, perhaps, it serves as
a development tool in identifying what is important and how well the student is doing in progressing toward a goal. This is similar to the purpose of multiple measures of performance in other settings where the multiple measures communicate the different factors that are important to success of the organization.
18-19.
Ultimately, the goal is to increase profits. In many, maybe most, settings, customer satisfaction is a critical success factor in achieving that goal. By measuring customer satisfaction, firms have a leading indicator that identifies areas for improvement before these problems would be evident from profits. Further, customer satisfaction provides better information about where a problem might be.
18-20.
The number of complaints is a measure of general dissatisfaction with a product or service. It might fail to measure adequately customer service if customers find it easy to switch suppliers, so that it is not worth the effort to complain.
18-4
18-21.
The point of using multiple measures of performance is that each provides information to managers about overall performance. Customer service is only one aspect of performance; financial performance is another.
Solutions to Exercises
18-22.(15 min.)Strategy and Management Accounting Systems.
a. Answers should consider the following:
Joe?s initial business model required providing a low cost pizza configured as the customer ordered it and delivered to the correct location quickly. In this setting performance measures would focus on cost control, order accuracy and delivery speed. The new business model will require higher quality ingredients, more menu variety, and distinctive pizza combinations. The shift from delivery to a store will diminish the importance of speed and delivery accuracy; however, order accuracy is still important as a part of service quality. There will be new demands for a knowledgeable, friendly wait staff. New performance measures might focus on profitability per customer, customer satisfaction, employee turnover, and employee satisfaction.
b. Answers should consider the following:
Old strategy: core capabilities around pizza delivery, core assets include pizza crust recipe and long term …brand? of Joe?s Pizzeria
New strategy: core capabilities related to in-store service and managing a full-service kitchen, also p artner?s capabilties in brewing beer. Core assets include pizza recipe and beer recipes to create a specialized product offering.
18-23.(15 min.) Business Strategy Classification
18-24.(20 min.)Different Performance Measures Across the Organization.
This question is based on the authors? experience.
Answers will vary, but should include the following:
A single measure, such as RONA or ROI is based on a combination of factors, in this case revenues, costs, and asset utilization. Most managers have authority to make decisions that affect only a small subset of these. For example, line supervisors, those that manage operational personnel, might only influence costs directly. More focused measures at each level, such as cost, quality, customer service, or revenue, communicate the key performance indicator for each manager more directly. When each level meets its targeted goals, overall organization performance improves.
18-25.(20 min.)Balanced Scorecards and Strategy Maps: Crane Company. Answers will vary. Crane Company has a strategy to be a low-cost leader in the industry, but there are no measures in the scorecard related to cost (except indirectly in the financial perspective). We would recommend, at a minimum, adding a cost or efficiency measure (or set of measures) to the internal perspective. This might also require more specific learning goals, for example, goals on process improvement training.
18-6
18-26.(20 min.)Balanced Scorecards and Strategy Maps: TechMasters, Inc. Answers will vary. TechMasters wants to lead in innovation, but there are no measures regarding learning or innovation in the scorecard. We would recommend at a minimum that innovation measures, such as new product introductions, patents, and employee development (rather than simply retention and satisfaction) be added.
18-27.(20 min.)Benchmarks.
a. Number of product recalls. 2. Product performance.
b. Percentage of late deliveries. 3. Supplier performance.
c. Number of requests for transfer. 1. Employee performance.
d. Length of time to fill vacant positions. 4. Support performanc
e.
18-28.(20 min.)Benchmarks.
a. Material quality. 3. Supplier performance.
b. Customer returns. 2. Product performance.
c. Training hours complete
d. 1. Employee performanc
e.
d. Errors reported. 4. Support performanc
e.
18-29.(15 min.)Performance measures.
Answers will vary, but might include: correct orders, time to serve, time to greet, number of times the waitstaff need to be called, returned meals.
18-30.(10 min.) Manufacturing Cycle Time and Efficiency: Lancaster Metals.
Manufacturing cycle efficiency = Processing time
Processing time + Moving time + Storing time + Inspection time = 1.00 hrs.
1.50 hrs. + 0.25 hr. + 3.00 hrs. + 0.25 hrs.
= 1.00
hrs.
5.00
hrs.
=20%
18-31.(20 min.)Functional measures.
Answers will vary. Some possible examples are:
A ccounting quality—Time to prepare quarterly statements
C lerical quality—Number of misfiled papers
F orecasting quality—Improvement in forecasting over time
P rocurement/purchasing quality—Percentage of incorrectly ordered materials P roduction control quality—Time that line is down due to untrained employee error Quality assurance quality—Number of repeat calls (calls for the same problem)
18-8
18-32.(30 min.) Partial Productivity Measures: North Central University.
a.Partial labor productivity = Output (meals) ÷ Input (hours)
School Output
(Meals) ÷Input
(Hours)
= Partial Labor
Productivity
Business ..............38,000 ÷14,000 = 2.714
Engineering .........72,000 ÷22,000 = 3.273
H&S .....................114,000 ÷31,000 = 3.677
Music ...................4,500 ÷2,100 = 2.143
b.H&S has the highest labor productivity and Music has the lowest. However, note
that the relative productivity measure corresponds to the size of the school
(measured by meals). It might be that there are economies associated with larger cafeterias that result in the observed productivity differences.
18-33.(30 min.) Partial Productivity Measures: McKinley Industries.
a.Partial labor productivity = Output (gallons) ÷ Input (hours)
Year Output
(Gallons) ÷Input
(Hours)
= Partial Labor
Productivity
Year 1 ..................22,000 ÷38,000 = 0.579
Year 2 ..................27,000 ÷50,000 = 0.540
b.Partial materials productivity = Output (gallons) ÷ Input (gallons)
Year Output
(Gallons) ÷Input
(Gallons)
= Partial Materials
Productivity
Year 1 ..................22,000 ÷40,000 = 0.550
Year 2 ..................27,000 ÷45,000 = 0.600
c.Partial labor productivity has decreased (from 0.579 to 0.540) while partial materials
productivity has increased (from 0.550 to 0.600). It is unclear whether the efficiency programs have increased productivity or only changed the relative efficiency of
labor and materials.
18-34.(20 min.) Specifying Nonfinancial Measures.
Answers will vary. Measures of customer satisfaction for JYC include:
?Customer complaints
?Accounts closed
?Complaints to regulatory authorities
?Customer surveys
18-10
18-35.(20 min.)Manufacturing Cycle Time and Efficiency.
Manufacturing cycle efficiency
=
Processing time
Processing time + Moving time + Storing time + Inspection time =
5 hrs.
5 hrs. + 3hrs + 15 hrs. + 2 hrs.
=
5 hrs.
25 hrs.
= 20%
18-36.(20 min.)Employee Involvement.
Answers will vary.
The advantages include:
?I ncrease employee motivation from being involved in the process
?I mproved quality
?L ower cost because problems are identified earlier.
Disadvantages include:
?H igher costs from stopping lines when no problem exists
?P otentially varying quality from different assessments by different employees.
Solutions to Problems
18-37.(30 min.) Core Assets and Capabilities
Answers will vary; however, core assets and capabilities should be both essential to the business strategy and proprietary in nature. Non-core assets may be important things that the company must do; however, it is typically not essential to the strategy or proprietary. Some examples are:
18-12
18-38.(30 min.)Balanced Scorecards and Strategy Maps: Hill Street Company.
a. Answers will vary. The measures in the financial perspective are reasonable, although
the company might want to add one specifically related to cost improvement (such as growth in margins).
There is only one measure in the customer perspective and it is unclear how satisfied customers will help them improve cost competitiveness. Perhaps a measure such as customer retention, which implies lower customer acquisition costs, might be more appropriate.
The internal perspective has three measures, two of which are directly related to costs.
At first, it might seem that the quality measure is unnecessary (or even counter-
productive), but it might be useful if there is a danger that focusing on costs alone leads to a degradation in quality.
There is nothing in the learning and growth perspective that suggests the firm can look at improvements in employee performance. Perhaps measures emphasizing task learning should be added.
b. The strategy map shows many links that are helpful in communicating the strategy.
Ho wever, notice that there is no link leaving “Increase Employee Skills” in the learning and growth perspective. It is not clear what the purpose of this measure might be.
c. The company should add measures reflecting costs, such as those noted above. In
add ition, they might want to drop (or modify) the “Satisfy Customer” measure in the customer perspective to focus more on the cost implications of customer satisfaction.
The company should also ensure that all measures have links leaving unless they are in the financial perspective.
18-14
18-39.(30 min.)Balanced Scorecards and Strategy Maps: Monroe Corporation.
a. Answers will vary. The measures in the financial perspective are reasonable, although
the company might want to include a measure on cost of quality (but this might be better placed in the internal perspective).
There is only one measure in the customer perspective. Because the company is
focused on quality, other measures they might include are returns (or deliveries
rejected), complaints, and warranty claims.
The internal perspective has three measures, only one of which is directly related to quality. The focus on efficiency and cost might cause managers to focus on these issues rather than quality.
There is nothing in the learning and growth perspective that suggests the firm can look at improvements in how employees affect quality. Perhaps measures focusing on
quality training could be added.
b. The goal “Satisfy Customers” links to financial perspective, but there is no indication of
what leads to satis fied customers. The goal “Improve Quality” does not link to anything.
Why does the company want to improve quality? (The answer to this is obvious for this firm, but it is not apparent from the strategy map.)
c. The company should add measures reflecting quality, such as those noted above. In
addition, they might want to drop (or modify) the “Satisfy Customer” measure in the customer perspective to focus more on the specific ways quality affects their
customers. The company should also ensure that all measures have links leaving
unless they are in the financial perspective.
18-40.(20 min.)Benchmarks: OfficeMax.
Answers will vary, but might include the following:
?Number of customer complaints.
?Number of stockouts.
?Revenue per customer.
?Impulse revenue per visit (purchase of goods other than those the customer intended to buy when he or she entered the store).
?Repeat business.
Although this information might be difficult to obtain from competitors, the most likely candidates for comparison areStaples or Office Depot. For some measures, on-line stores such as Amazon would be likely benchmark candidates. In other countries, local chains such as Komus in Russia would be candidates.
18-16
18-41. (45 min.) Mission Statement.
Answers will vary, but should identify the stakeholders (students, faculty, staff, and community) and state how the organization intends to add value to each group.
18-42. (45 min.) Performance Measures: Garnet Electronics
a.
Perspective Performance Measure Perspective Number 1.
Financial Profit 1 2.
Customer Training hours 3 3.
Learning and growth Percentage defects 4
Employee turnover 4 (or maybe 3) 4.
Internal business processes Customer satisfaction 2
Patents awarded 3
b.
Answers will vary, but the following is one possibility:
18-43.(20 min.)Functional measures.
Answers will vary, but might include any of the functional measures shown in Exhibit 18.7. The following is one example. An important critical success factor for many airlines is the ability to manage revenue by managing fares and seat availability. Some measures of this are the load factor (the percentage of seats filled on a flight) or the revenue per seat-mile. Another important factor, especially for so-called low-fare or discount airlines, is the ability to turn the airplane around so that ground time (when the plane is earning no revenue) is minimized. Measures of this would include average ground time from arriving at the gate to leaving the gate or the percentage of time airplanes are flying.
18-44.(45 min.)Performance measures.
Answers will vary. The advantages are easier to identify. They provide a measure of effectiveness of faculty as perceived by students. One disadvantage is that education includes learning material whose usefulness might not be apparent until some time in the future. Because evaluations are collected immediately following a class, there is a possibility that these issues will be ignored at the expense of “current topics,” which appear to be more relevant.
18-45.(20 min.)Operational performance measures: Zuma Company.
a. Answers will vary, but should address the following points:
?Percentage of manufacturing cycle efficiency has declined from 70% in week 1 to 62% in week 6.
?Percentage of on-time deliveries has declined from 98% in week 1 to 90% in week 6.
?Number of customer complaints has increased from 20 in week 1 to 27 in week
6.
b. As a manager of the company, you probably want to know what caused the decline
shown by all three measures. Did employees have distorted incentives that led them to ignore factors reflected by these measures? Were these declines the result of actions taken to reduce costs, etc.?
18-46.(40 min.)Objective and Subjective Performance Measures.
Answers will vary:
a.
An advantage of using a combination of performance measures is that for any one dimension of performance (communications skills, for example), a good measure can be identified (class participation). For some dimensions of performance, especially those that are harder to measure cleanly in an objective test, subjective measures are all that
are available.
The disadvantage of subjective measures is that it is harder to communicate what is expected. The disadvantage of multiple measures is that some weighting of the measures is required and that weighting can affect performance on other dimensions.
b.
As an individual works with (or has classes from) an evaluator over time, they learn what
is expected and whether they can “trust” the evaluator to provide a “fair” evaluation. The person being evaluated might come to believe they have a better idea of what is required to receive a favorable subjective evaluation than an evaluation based on an objective measure.
18-47.(40 min.)Operational performance measures: Mid-States Metal Finishers.
a. Answers might include:
The percentage of orders filled on-time, the percentage of defective units produced and the number of customer returns all improved significantly over the six month period.
There are several probable causes for this including:
?Employees might be working harder or learning how to keep up with orders.
?New equipment might have been acquired allowing more efficient operations.
?Production might have decreased so it is easier to complete and deliver orders.
b. The number of customer returns has fallen significantly. It might be important to
determine whether customers have simply given up and switched suppliers or whether quality and delivery performance has increased significantly.
18-18
18-48.(30 Minutes) Productivity Measures: McKinley Industries.
a.Total productivity = Value of output ÷ Value of inputs (materials, labor, and
overhead).
Year 1:
Total output value ................ ($370 x 22,000) = $8,140,000 Materials value .................... ($90 x 40,000) = $3,600,000
Labor value ......................... ($19 x 38,000) = 722,000
Overhead value ................... (given) = 2,900,000 $7,222,000
Total factor productivity ....... ($8,140,000 ÷ $7,222,000 =) 1.127 Year 2:
Total output value ................ ($360 x 27,000) = $9,720,000 Materials value .................... ($85 x 45,000) = $3,825,000
Labor value ......................... ($22 x 50,000) = 1,100,000
Overhead value ................... (given) = 3,200,000 $8,125,000
Total factor productivity ....... ($9,720,000 ÷ $8,125,000 =) 1.196
b.T otal factor productivity improved from 1.127 to 1.196. Although we know from
Exercise 18-33 that labor productivity declined while materials productivity
increased, it appears that, on balance, productivity in general improved from Year 1 to Year 2.
c.T otal factor productivity provides a comprehensive measure of productivity changes
and is not limited to the changes in a single factor. Therefore, it provides a better
overall picture of efficiency. Partial productivity measures provide better information about where productivity problems might be and, therefore, are more useful for
developing actions to improve productivity. In other words, total productivity
measures are better at getting attention while partial measures are better for
identifying potential corrective actions.
18-49.(20 Minutes) Employee Involvement.
a. Answers will vary, but might include:
By providing line employees the authority to make decisions, customer satisfaction can increase. The employees can make timely decisions regarding how providing a special service will keep a customer loyal and increase long-term profitability. In the case of the airline, decisions can improve on-time performance by reducing time dealing with requests for stand-bys. It can also lower costs by reducing the compensation needed when a customer cannot be accommodated.
Of course, if the employee is too free with these benefits, it can cost the company in two ways. First, the benefits provided (for example, compensated services) cost the company directly. Second, providing services freely might lead the customer to expect these in the future and be unwilling to pay for them. For example, a customer who
comes to expect free upgrades might be less willing to pay for premium seats or rooms.
b. There are at least two reasons why banks and other financial institutions might be less
willing to provide this decision-making authority. First, on-site supervisors are more easily contacted. They are closer to the decision being made and, often, there is not the immediate need for a decision. Second, many of the concessions made in the case of hotels and airlines involve otherwise unused capacity and the costs are less direct.
This is less often the case in banks.
18-20
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
各种花卉的英文名 iris蝴蝶花 cockscomb鸡冠花 honeysuckle金银花chrysanthemum菊花 carnation康乃馨 orchid兰花 canna美人蕉 jasmine茉莉花 daffodil水仙花 peony牡丹 begonia秋海棠 cactus仙人掌 christmas flower圣诞花/一品红poppy罂粟 tulip郁金香 chinese rose月季 violet紫罗兰 peach flower桃花 aloe芦荟 mimosa含羞草 dandelion蒲公英
plum bolssom梅花中国水仙 new year lily 石榴 pomegranate 月桂victor's laurel 报春花 polyanthus 木棉 cotton tree 紫丁香 lilac 吊钟 lady's eardrops 紫荆 Chinese redbud 百合 lily 紫罗兰 wall flower 桃花 peach 紫藤 wisteria 杜鹃 azalea 铃兰 lily-of-the-valley 牡丹 tree peony 银杏 ginkgo 芍药 peony 蝴蝶兰 moth orchid 辛夷 violet magnolia 蟹爪仙人掌 Christmas cactus 玫瑰 rose 郁金香 tulip
茶花 common camellia 千日红 common globe-amaranth 非洲堇 African violet 栀子花 cape jasmine 木槿 rose of Sharon 风信子 hyacinth 百子莲 African lily 牵牛花 morning glory 君子兰 kefir lily 荷包花 lady's pocketbook 含笑花 banana shrub 非洲菊 African daisy 含羞草 sensitive plant 茉莉 Arabian jasmine 猪笼草 pitcher plant 凌霄花 creeper 树兰 orchid tree 康乃馨coronation 鸡冠花 cockscomb 荷花lotus 鸢萝 cypress vine 菩提 botree
财会常见名词英汉对照表 （1）会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation
会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle
植物花卉中英文对照、花卉英文名大全 金橘－－－－－－－－－－－－－－kumquat 米仔兰(米兰）－－－－－－－－－ milan tree 变叶木－－－－－－－－－－－－－croton 一品红－－－－－－－－－－－－－poinsettia 扶桑－－－－－－－－－－－－－－Chinese hibiscus 吊灯花－－－－－－－－－－－－－fringed hibiscus 马拉巴栗（发财树)－－－－－－－ Guiana chestnut 山茶－－－－－－－－－－－－－－camellia 云南山茶－－－－－－－－－－－－Yunnan camellia 金花茶－－－－－－－－－－－－－golden camellia 瑞香－－－－－－－－－－－－－－daphne 结香－－－－－－－－－－－－－－paper bush 倒挂金钟－－－－－－－－－－－－fuchsia 八角金盘－－－－－－－－－－－－Japan fatsia 常春藤－－－－－－－－－－－－－ivy 鹅掌柴－－－－－－－－－－－－－umbrella tree 杜鹃花－－－－－－－－－－－－－rhododendron 茉莉花－－－－－－－－－－－－－jasmine 桂花－－－－－－－－－－－－－－sweet osmanthus 夹竹桃－－－－－－－－－－－－－sweet-scented oleander 黄花夹竹桃－－－－－－－－－－－lucky-nut-thevetia 鸡蛋花－－－－－－－－－－－－－frangipani 龙吐珠－－－－－－－－－－－－－bleeding-heart glorybower 夜香树（木本夜来香）－－－－－－night jasmine 鸳鸯茉莉－－－－－－－－－－－－broadleaf raintree 栀子花－－－－－－－－－－－－－cape jasmine 蝴蝶兰－－－－－－－－－－－－－moth orchid 卡特兰－－－－－－－－－－－－－cattleya 石斛－－－－－－－－－－－－－－dendrobium 兜兰－－－－－－－－－－－－－－lady slipper 兰花－－－－－－－－－－－－－－orchid 春兰－－－－－－－－－－－－－－goering cymbidium
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
iris 蝴蝶花hon eysuckle 金银花 chrysanthemum 菊花 carnation 康乃馨 orchid 兰花 canna 美人蕉 jasmine 茉莉花 daffodil 水仙花 peony 牡丹 begonia 秋海棠 cactus 仙人掌 christmas flower 圣诞花/一品红 poppy 罂粟 tulip 郁金香 chi nese rose 月 季 violet 紫罗兰 peach flower 桃花 aloe 芦荟 mimosa 含羞草 dandelion 蒲公英 plum bolssom 梅花中国水仙new year lily
石榴pomegranate 月桂victor's laurel 报春花polyanthus 木棉cotton tree 紫丁香lilac 吊钟lady's eardrops 紫荆Chinese redbud 百合lily 紫罗兰wall flower 桃花peach 紫藤wisteria 杜鹃azalea 铃兰lily-of-the-valley 牡丹tree peony 银杏ginkgo 芍药peony 蝴蝶兰moth orchid 辛夷violet magnolia 蟹爪仙人掌Christmas cactus 玫瑰rose 郁金香tulip
非洲堇African violet 栀子花cape jasmine 木槿rose of Sharon 风信子hyacinth 百子莲African lily 牵牛花morning glory 君子兰kefir lily 荷包花lady's pocketbook 含笑花bana shrub 非洲菊African daisy 含羞草sensitive plant 茉莉Arabian jasmine 猪笼草pitcher plant 凌霄花creeper 树兰orchid tree 康乃馨coronation 荷花lotus 鸢萝cypress vine 菩提botree 大理花dahlia
常见花的英文单词 中国水仙new year lily 石榴pomegranate 月桂victor's laurel 报春花polyanthus 木棉cotton tree 紫丁香lilac 吊钟lady's eardrops 紫荆Chinese redbud 百合lily 紫罗兰wall flower 桃花peach 紫藤wisteria 杜鹃azalea 铃兰lily-of-the-valley 牡丹tree peony 银杏ginkgo 芍药peony 蝴蝶兰moth orchid 辛夷violet magnolia 蟹爪仙人掌Christmas cactus 玫瑰rose 郁金香tulip 茶花common camellia 千日红common globe-amaranth 非洲堇African violet 栀子花cape jasmine 木槿rose of Sharon 风信子hyacinth 百子莲African lily 牵牛花morning glory 君子兰kefir lily 荷包花lady's pocketbook 含笑花banana shrub 非洲菊African daisy 含羞草sensitive plant 茉莉Arabian jasmine 猪笼草pitcher plant 凌霄花creeper 树兰orchid tree 康乃馨coronation 鸡冠花cockscomb
荷花lotus 鸢萝cypress vine 菩提botree 大理花dahlia 圣诞百合Christmas bell 一串红scarlet sage 紫薇crape myrtle 勿忘我forget-me-not 睡莲water lily 文心兰dancing lady 吊兰spider plant 白头翁pappy anemone 向日葵sunflower 矢车菊cornflower 竹bamboo 金鱼草snapdragon 夹竹桃oleander 金盏花pot marigold 月季花china rose 金银花honeysuckle 长春花old maid 金莲花garden nasturtium 秋海棠begonia 非洲凤仙African touch-me-not 美人蕉canna 曼陀罗angel's trumpet 晚香玉tuberose 梅花flowering apricot 野姜花ginger lily 圣诞红common poinsettia 菊花chrysanthemum 虞美人Iceland poppy 昙花epiphyllum 鸢尾iris 龙胆royal blue 腊梅winter sweet 麒麟花crown of thorns 木芙蓉cotton rose 九重葛paper flower 火鹤花flamingo flower 三色堇tricolor viola 嘉德丽亚兰cattleya
亚洲常见花卉英文译名Abutilon pictum / Thomsonii风铃花 Abutilon Hybriden金铃花 Acacia dealbata银栲皮树 Acaena / New Zealand burr无瓣蔷薇(纽西兰球果属植物) Acanthus叶蓟属植物 Acer palmatum掌叶槭 Achillea / Yarrow丽纹锯草(蓍草属植物) Achimenes / Cupid's bower / hot water plant长筒花Actinidia狝猴桃<--攀缘植物 Adenium obesum沙漠玫瑰(天宝花) Adiantum capilus-veneris / True maidenhair fern铁线蕨Aegopodium podagraia 'Variegata'斑叶羊角芹 African daisy非洲菊 Agapanthus / African lily百子莲 Agastache藿香 Agave龙舌兰属植物 Ageratum houstonianum紫花霍香蓟 Agrostemma githago / Corn cockle麦仙翁 Ajuga reptans匍筋骨草 Akebia木通(别名:巧克力藤蔓) <--攀缘植物
Alcea rosea / Hollyhock蜀葵 Alchemilla / Lady's mantle斗篷草 Allium葱属 Aloe芦荟属植物 Alyssum香荠属植物 Amaranthus苋属植物 Ampelopsis山葡萄<--攀缘植物 Ampelopsis brevipedunculata蛇白蔹 Anchusa capensis / Alkanet非洲勿忘草Androsace carnea / Rock jasmine铜钱花Anethu, graveolens / Dill莳萝 Annual phlox福禄考 Antennaria dioica山荻 Anthemis西洋甘菊 Anthemis punctata subsp cupaniana春黄菊Antirrhinum majus / Snapdragon金鱼草 Arabis / Rock cress南芥菜(岩水芹) Aralia elata黃斑高? Arbutus野草莓樹 Arctotis Fastuosa / Monarch of the veldt南非雛菊Arenaria balearica蚤綴
AICPA财务英语中英文对照表 A account 账户 account payable 应付账款 accounting system 会计系统 Accounting Principle Board (APB) （美国）会计准则委员会 accrual basis 权责发生制（应计制） accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计 accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧 adjusting entries 调整分录 adjustment 调整 aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法 allowance for depreciation 折旧备抵账户 amortization 摊销 annual report 年度报告 annuity 年金 assets 资产
audit 审计 auditor’s opinion 审计意见书 auditor 审计师 audit committee 审计委员会 average collection period 平均收账期AICPA 美国注册会计师协会 APB Opinions 会计准则委员会意见书B balance 余额 bad debt recoveries 坏账收回 bad debts 坏账 bad debts expense 坏账费用 balance sheet 资产负债表 balance sheet equation 资产负债表等式basket purchase 一揽子采购 betterment 改造投资，改造工程投资bearer instrument 不记名票据 bonds 债券 book of original entry 原始分录账簿 book value 账面价值 C capital 资本 capital stock certificate 股本证明书 cash basis 收付实现制（现金收付制）cash dividends 现金股利 cash flow statement 现金流量表 carrying amount 账面价值 carrying value 账面价值 callable bonds 可赎债券，可提前兑回债券
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已汲取制造费用 A (3)absorption costing 汲取成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计酬劳率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政治理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 一、财务报表 二、财务状况变动表 三、财务报表分析 四、合并财务报表 五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption
各种花卉的中英文名称对照 mangnolia 玉兰花 morning glory 牵牛(喇叭花) narcissus 水仙花 oleander 夹竹桃 orchid 兰花 pansy 三色堇 peony 牡丹 peony 芍药 phalaenopsis 蝶兰 rose 玫瑰 rose 月季 setose asparagus 文竹touch-me-not (balsam) 凤仙花 tulip 郁金香 violet, stock violet 紫罗兰 water hyacinth 凤眼兰 Chinese enkianthus 灯笼花 Chinese flowering crab-apple 海棠花金橘－－－－kumquat 米仔兰(米兰）－－milan tree 变叶木－－croton 一品红－－poinsettia 扶桑－－Chinese hibiscus 吊灯花－－fringed hibiscus 马拉巴栗（发财树)－－ Guiana chestnut 山茶－－camellia 云南山茶－－Yunnan camellia 金花茶－－－golden camellia 瑞香－－daphne 结香－－－paper bush 倒挂金钟－－fuchsia 八角金盘－－Japan fatsia 常春藤－－ivy 鹅掌柴－－umbrella tree 杜鹃花－－rhododendron 茉莉花－－jasmine 桂花－－sweet osmanthus 夹竹桃－－sweet-scented oleander 黄花夹竹桃－－lucky-nut-thevetia 鸡蛋花－－frangipani 龙吐珠－－bleeding-heart glorybower 夜香树（木本夜来香）－－night jasmine 鸳鸯茉莉－－broadleaf raintree 栀子花－－cape jasmine 蝴蝶兰－－moth orchid 卡特兰－－cattleya 石斛－－dendrobium 兜兰－－lady slipper 兰花－－orchid 春兰－－goering cymbidium 仙客来－－florists cyclamen
account 账户、科目 account payable 应付账款 account title / accounting item 会计科目 accounting document/ accounting voucument 会计凭证 accounting element 会计要素 accounting entity 会计主体 accounting entries 会计分录 accounting equation / accounting identity 会计恒等式 accounting function 会计职能 accounting postulate 会计假设 accounting principle 会计原则 accounting report /accounting statement 会计报表 accounting standard 会计准则 accounting time period concept 会计分期 accounts receivable / receivables
accrual- basis accounting 权责发生制原则 accumulated depreciation 累计折旧 amortization expense /expense not allocated 待摊费用 annual statement 年报 Arthur Andersen Worldwide 安达信全球 assets 资产 balance 余额 balance sheet 资产负债表 begainning balance/ opening balance 期初余额 capital 资本 capital expenditure 资本性支出 capital share 股本 capital surplus 资本公积 cash 现金
亚洲常见花卉英文译名 Abutilon pictum / Thomsonii 风铃花 Abutilon Hybriden 金铃花 Acacia dealbata 银栲皮树 Acaena / New Zealand burr 无瓣蔷薇(纽西兰球果属植物) Acanthus 叶蓟属植物 Acer palmatum 掌叶槭 Achillea / Yarrow 丽纹锯草(蓍草属植物) Achimenes / Cupid's bower / hot water plant 长筒花Actinidia 狝猴桃<--攀缘植物 Adenium obesum 沙漠玫瑰(天宝花) Adiantum capilus-veneris / True maidenhair fern 铁线蕨Aegopodium podagraia 'Variegata' 斑叶羊角芹 African daisy 非洲菊 Agapanthus / African lily 百子莲 Agastache 藿香 Agave 龙舌兰属植物 Ageratum houstonianum 紫花霍香蓟 Agrostemma githago / Corn cockle 麦仙翁 Ajuga reptans 匍筋骨草 Akebia 木通(别名:巧克力藤蔓) <--攀缘植物 Alcea rosea / Hollyhock 蜀葵 Alchemilla / Lady's mantle 斗篷草 Allium 葱属 Aloe 芦荟属植物 Alyssum 香荠属植物 Amaranthus 苋属植物 Ampelopsis 山葡萄<--攀缘植物 Ampelopsis brevipedunculata 蛇白蔹 Anchusa capensis / Alkanet 非洲勿忘草 Androsace carnea / Rock jasmine 铜钱花 Anethu, graveolens / Dill 莳萝 Annual phlox 福禄考 Antennaria dioica 山荻 Anthemis 西洋甘菊 Anthemis punctata subsp cupaniana 春黄菊 Antirrhinum majus / Snapdragon 金鱼草 Arabis / Rock cress 南芥菜(岩水芹) Aralia elata 黃斑高? Arbutus 野草莓樹 Arctotis Fastuosa / Monarch of the veldt 南非雛菊Arenaria balearica 蚤綴 Argemone / Prickly Poppy 薊罌粟屬植物
黑色字体：为新疆植物志有，英文版也保留； 红色字体：为新疆植物志有，英文版无； 绿色字体：为新疆植物志没有，英文版有； 十字花科——CRUCIFERAE 1.长柄芥族--Trib.Stanleyeae 1.长柄芥属——Macropodoum 1.长柄芥M．nivale 2．芸苔族——Trib.Brassiceae 2．芸苔属——Brassica 1.甘蓝B．oleracea 莲花白var. capitata L. 花椰菜var. botrytis L. 羽衣甘蓝var. acephala L. 绿花菜var.italica 擘蓝B.oleracea var. gongylodes L. 2.擘蓝B．caulorapa——合入擘蓝B.oleracea var. gongylodes L 3. 欧洲油菜B．napus 4. 芜青B．rapa——蔓青 芸苔B.rapa var.oleifera DC. 白菜B.rapa var. glabra Reg. 青菜B.rapa var.chinensis (L.)Kitamura 5. 白菜B．pekinensis*----------合入芜青B．rapa var.glabra 6. 青菜B．chinenis-------------合入芜青B．rapa var.chinensis 7.芸苔B．campestris* ---------合入芜青B．rapa 8. 芥菜B．juncea 芥菜(原变种) var. juncea 芥菜疙瘩B.juncea var.napiformis 大头菜(变种) var. megarrhiza——合入芥菜疙瘩B.juncea var.napiformis 雪里蕻(变种) var. multiceps Tsen et Lee——合入芥菜(原变种) var. juncea 油芥菜(变种) var. gracilis Tsen. et Lee——合入芥菜(原变种) var. juncea 9. 黑芥B.nigra 10.新疆毛芥B.xinjiangensis——合入新疆白芥S.arrensis 11. 短喙芥B.brevirostrata——合入短喙芥B. elongata 12.短喙芥B. elongata 3．白芥属——Sinapis 1.白芥S.alba 2.田野白芥S. arvensi s L.——叫新疆白芥S.arvensis 长喙白芥var. brachycrpa——不知去向
财务术语中英文对照FinancialAccounting （1）会计与会计理论 会计accounting 决策人DecisionMaker 投资人Investor 股东Shareholder 债权人Creditor 财务会计FinancialAccounting 管理会计ManagementAccounting 成本会计CostAccounting 私业会计PrivateAccounting 公众会计PublicAccounting 注册会计师CPACertifiedPublicAccountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标AccountingObjectives 会计假设AccountingAssumptions 会计要素AccountingElements 会计原则AccountingPrinciples 会计实务过程AccountingProcedures 财务报表FinancialStatements 财务分析FinancialAnalysis 会计主体假设Separate-entityAssumption 货币计量假设Unit-of-measureAssumption 持续经营假设 Continuity(Going-concern)Assumption 会计分期假设Time-periodAssumption 资产Asset 负债Liability 业主权益Owner'sEquity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则CostPrinciple 收入实现原则RevenuePrinciple 配比原则MatchingPrinciple 全面披露原则 Full-disclosure(Reporting)Principle 客观性原则ObjectivePrinciple 一致性原则ConsistentPrinciple 可比性原则ComparabilityPrinciple 重大性原则MaterialityPrinciple 稳健性原则ConservatismPrinciple 权责发生制AccrualBasis
茉莉花 :Jasmine 玫瑰花:Rose 海棠花 begonia 菊花chrysanthemum 丁香花：Lilac 康乃馨：Carnation 紫罗兰：Violet 百合：Lily 荷花：Lotus tulip 郁金香 sunflower 向日葵 geranium 天竺葵 morning-glory 牵牛花 pansy 三色堇，三色紫罗兰 poppy 罂粟花 marigold 金盏花 hyacinth 风信花 daffodil 水仙 marguerite, daisy 雏菊 orchid 兰花 cyclamen 仙客来 hawthorn 山楂
camellia 山茶 peony 芍药，牡丹 azalea 杜鹃 gardenia 栀子 最早花语的起源是古希腊，但是那个时候不止是花，还有叶子、果树都有一定的含义。在希腊神话里记载过爱神出生时创造了玫瑰的故事，玫瑰从那个时代起就成为了爱情的代名词。 真正花语盛行是在法国皇室时期，贵族们将民间对于花卉的资料整理遍档，里面就包括了花语的信息，这样的信息在宫廷后期的园林建筑中得到了完美的体现。 大众对于花语的接受是在18XX年左右，那个时候的社会风气还不是十分开放，在大庭广众下表达爱意是难为情的事情，所以恋人间赠送的花卉就成为了爱情的信使。 随着时代的发展，花卉成为了社交的一种赠与品，更加完善的花语代表了赠送者的意图。 我找出了一部分如下： 5.凤尾の热情 很久很久以前，铁角凤尾草就被当做迷恋要来使用。换句话说，只要把根茎的汁液让意中人喝下，就可以抓住对方的心。铁角凤尾草是一种具备特殊迷惑力的植物，因此它的花语是－热情。
第一课财务会计导读 Glossary accrual basis 权责发生制 Asset资产 balance sheet资产负债表 capital adequacy ratio 资本充足率 cash basis 收付实现制 cash flow statement现金流量表 double entry method 复式记账法 Expenses费用 Fair value公允价值 financial reports 财务报告 going concern 持续经营 guarantee 担保 Historical cost历史成本 Impairment 减值 impairment provision减值准备 income statement利润表 Liabilities负债 Maturity 到期 Net realizable value可变现净值 Owners’ Equity 所有者权益 post-amortization costs摊余成本 Present value现值 Profit利润 Replacement cost重置成本 stewardship 受托责任 transferor转出方 transferee转入方 1.资产类科目Assets 现金：Cash and cash equivalents 银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables 原材料：Raw materials 在途物资：Materials in transport 库存商品：inventory 存货跌价准备：provision for the decline in value of inventories
各种花的花语及中英文对照＾＿＾（１）一月 1月1日纯白的爱雪莲花（Snow Drop） 1月2日神秘黄水仙（Narcisus Jonquilla) 1月3日执著藏红花（Spring Crocus) 1月4日游戏人生风信子（Hyacinth) 1月5日耐心雪割草（hepatica) 1月6日洁白无瑕的爱白色紫罗兰（Violet) 1月7日单恋白色郁金香（Tulip) 1月8日爱情紫色紫罗兰（Violet) 1月9日纯朴黄色紫罗兰（Voilet) 1月10日不屈不挠黄杨（Box-Tree) 1月11日善良匀桧叶（Arbor-Vitae) 1月12日优雅庭荠(Sweet Alyssum) 1月13日自我水仙(Narcissus) 1月14日含羞报春花(Cyclamen) 1月15日严格剌竹（Thorn) 1月16日竞争黄色风信子(Hyacinth) 1月17日挚爱酸模（Sorrel) 1月18日猜测印度锦葵（Indian Mallow) 1月19日健康，长寿松（Pine) 1月20日童真金凤花（Butter Cup) 1月21日沉静，安详常春藤（Ivy) 1月22日母爱苔藓（Moss) 1月23日服从芦荟（Bulrush) 1月24日进退得宜番红花（Saffron Crocus) 1月25日纯真鼠耳草（Cerasrium) 1月26日敏感含羞草（Humble Plant) 1月27日坚固七度灶（Mountain Ash) 1月28日勇气黑色白杨木（Black Piolar) 1月29日呵护苔藓（Moss) 1月30日盼望的幸福金盏花（Marsh Marigold) 1月31日青春喜悦黄色藏红花（Spring Crocus) 二月 2月1日青春的烦恼樱草（Primrose） 2月2日平凡木瓜花（Japanese Quince） 2月3日奉献小豆蔻（Cardamine） 2月4日无悔的爱红色樱草（Primrose） 2月5日迷人芍药(Paeonia lactiflora[P.albiflora])