3 Cost Classification
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ABC Classification ABC分类法Activity-Based Costing 业务量成本法/作业成本法ACRS (Accelerated cost recovery system) 快速成本回收制度Action Message 行为/措施信息AIS (Accounting information system) 会计信息系统Allocation 已分配量Anticipated Delay Report 拖期预报A/P (Accounts Payable) 应付帐款APICS (American Production & Inventory Control Society) 美国生产及库存控制协会AQL (Acceptable quality Level) 可接受质量水平A/R (Accounts Receivable) 应收帐款Automatic Rescheduling 自动重排产Available To Promise (APT) 可签约量Backflush 倒冲法Backlog 未完成订单/未结订单Back Scheduling 倒序排产BE analysis (Break-even analysis) 盈亏临界点分析,保本分析Bill of Material (BOM) 物料清单Business Plan 经营规划B/V (Book value) 帐面价值Capacity Requirements Planning (CRP) 能力需求计划CBA (Cost-benefit analysis) 成本效益分析CEO 首席执行官CFO (Chief Financial Officer) 财务总裁Closed Loop MRP 闭环物料需求计划CPM (Critical path method) 关键路线法CPP accounting (Constant purchasing power accounting) 不变购买力会计Cumulative Lead Time 累计提前期Cycle Counting 周期盘点Demand 需求Demand Management 需求管理Demonstrated Capacity 实际能力Dependent Demand 非独立需求DFL (Degree of financial leverage) 财务杠杆系数Direct-deduct Inventory Transaction Processing 直接增减库存法Dispatch List 派工单DOL (Degree of operating leverage) 经营杠杆系数ELS (Economic lot size) 经济批量EOQ (Economic order quantity) 经济订货批量FIFO (Fist-in,Fist-out) 先进先出法Firm Planned Order 确认计划订单FISH/LIFO (Fist-in,Still-here) 后进先出法Fixed Order Quantity 固定订货批量法Flow Shop 流水车间Focus Forecasting 集中预测Full Pegging 完全跟踪Generally Accepted Manufacturing Practices 公认生产管理原则Independent Demand 独立需求Inpu/Output Control 投入/产出控制Interplant Demand 厂际需求Inventory Turnover 库存周转次数Item 物料项目Item Record 项目记录Job Shop 加工车间Just-in-time (JIT) 准时制生产Lead Time 提前期前置期,指订单从收到具体明细到货到货仓收到落货纸这一段时间,可以用评估工厂的综合实力。
成本会计英文术语第一篇:成本会计英文术语成本会计中英文术语非正常毁损Abnormal spoilage 生产成本法Absorption costing 账户分析法Account analysis method 会计回报率Accounting rate of return 权责发生制下会计回报率Accrual accounting rate of return 作业Activity 作业基础的预算管理Activity-based budgeting 作业成本法Activity-based costing 作业管理Activity-based management 实际成本Actual cost 实际成本法Actual costing 调整分配率途径Adjusted allocation-rate approach 允许的成本Allowable cost 鉴定成本Appraisal costs 拟构成本Artificial costs 注意力导向Attention directing 自治Autonomy平均成本Average cost平均等候时间Average waiting time 反冲成本法Backflush costing平衡记分卡Balanced scorecard 批次级成本Batch-level costs 观念系统Belief systems 标杆管理Benchmarking 账面价值Book value 瓶颈Bottleneck 边界系统Boundary systems 盈亏平衡点Breakeven point 预算Budget 预算成本Budgeted cost 预算松弛Budgetary slack 预算间接成本分配率Budgeted indirect-cost rate 捆绑产品Bundled product 业务功能成本Business function costs 副产品Byproducts 资本预算Capital budgeting 储囤成本Carrying costs 现金预算Cash budget因果图Cause-and-effect diagram 财务管理认证Certified in financial management注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination 共谋定价Collusive pricing 共同成本Common cost完整往复成本Complete reciprocated costs 合成单位Composite unit 商讨会法Conference method 遵循质量Conformance quality 常数Constant固定毛利率NRV法Constant gross-margin percentage NRV method 约束条件Constraint滚动预算Continuous budget, rolling budget 贡献收益表Contribution income statement 边际贡献Contribution margin 单位边际贡献Contribution margin per unit 边际贡献率Contribution margin percentage 边际贡献比例Contribution margin ratio 控制Control控制图Control chart 可控性Controllability可控成本Controllable cost 主计长Controller加工成本Conversion costs 成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation 成本分配Cost allocation成本分配基础Cost-allocation base 成本分配基础Cost-application base 成本归集Cost assignment成本-收益权衡Cost-benefit approach 成本中心Cost center 成本动因Cost driver 成本估计Cost estimation 成本函数Cost function 成本层级Cost hierarchy 成本流入Cost incurrence 成本领先Cost leadership 成本管理Cost management 成本对象Cost object 资本成本Cost of capital 产品制造成本Cost of goods manufactured 成本库Cost pool 成本预测Cost predictions 成本追溯Cost tracing 质量成本Costs of quality, quality costs 本量利分析Cost-volume-profit(CVP)analysis 累计平均时间学习模型Cumulative average-time learning model 当前成本Current cost 客户成本层级Customer cost hierarchy 客户生命周期成本Customer life-cycle costs 客户盈利分析Customer-profitability analysis 客户回应时间Customer-response time 客户服务Customer service 分权Decentralization 决策模型Decision model 决策表Decision table 经营杠杆水平Degree of operating leverage 分母水平Denominatorlevel 生产数量差异Denominator-level variance, Output-level overhead variance, Production-volume variance 因变量Dependent variable 产品或服务设计Design of products, services, or processes 设计质量Design quality 设计锁定成本Designed-in costs, locked-in costs 诊断控制系统Diagnostic control systems 差异成本Differential cost 差异收入Differential revenue 直接分配法Direct allocation method 直接成本法Direct costing 成本对象的直接成本Direct costs of a cost object 直接生产人工成本Direct manufacturing labor costs 直接材料成本Direct material costs 直接材料存货Direct material inventory 直接材料混合差异Direct material mix variance直接材料产量差异Direct material yield variance直接法Direct method 折现率Discount rate现金流量折现法Discounted cash flow(DCF)methods酌量性成本Discretionary costs 发送Distribution 减少规模Downsizing向下需求旋转Downward demand spiral 双重定价Dual pricing 双成本分配率法Dual-rate cost-allocation method, dual-rate method 倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity(EOQ)经济增加值Economic value added 有效性Effectiveness 效率Efficiency效率差异Efficiency variance, usage variance 努力Effort技术成本Engineered costs 约当产量Equivalent units 事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost 设施支持成本Facility-sustaining costs 工厂间接费用Factory overhead costs 有利差异Favorable variance 反馈Feedback财务主管Finance director 财务会计Financial accounting 财务预算Financial budget财务计划模型Financial planning models 产成品存货Finished goods inventory 先进先出分步法First-in, first-out(FIFO)process-costing method 固定成本Fixed cost 固定间接费用弹性预算差异Fixed overhead flexible-budget variance 固定间接费用耗费差异Fixed overhead spending variance 弹性预算Flexible budget 弹性预算差异Flexible-budget variance 产品全部成本Full costs of the product 目标一致性Goal congruence 毛利率Gross margin percentage 增长构成Growth component 高低法High-low method 同质的成本库Homogenous cost pool 基本报酬率Hurdle rate 混合成本核算系统Hybrid costing system 空置时间Idle time 假设成本Imputed costs 增量成本Incremental cost 增量成本分配法Incremental cost-allocation method 增量收入Incremental revenue 增量收入分配法Incremental revenue-allocation method 增量单位时间学习模型Incremental unit-time learning model 自变量Independent variable 成本对象的间接成本Indirect costs of a cost object 间接成本分配率Indirect-cost rate 间接制造成本Indirect manufacturing costs 工业工程法Industrial engineering method, Work-measurement method 通货膨胀Inflation 价格差异Input-price variance, price variance, rate variance 内制Insourcing 检验点Inspection point 管理会计师协会Institute of Management Accountants 交互式控制系统Interactive control systems 截距项Intercept 中间产品Intermediate product 内部失败成本Internal failure costs内含报酬率法Internal rate-of-return(IRR)method产品存货成本Inventoriable costs 存货管理Inventory management 投资Investment投资中心Investment center 批次Job分批成本记录Job-cost record, job-cost sheet 分批法Job-costing system 联合成本Joint costs 联产品Joint products 即时制生产Just-in-time(JIT)production, lean production即时制采购Just-in-time(JIT)purchasing 改进法预算Kaizen budgeting 人工时间记录Labor-time record 学习曲线Learning curve生命周期预算Life-cycle budgeting 生命周期成本法Life-cycle costing 业务管理Line management线形成本函数Linear cost function 线性规划Linear programming 主产品Main product自产/外购决策Make-or-buy decisions 管理会计Management accounting 例外管理Management by exception管理控制系统Management control system 制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied 制造类企业Manufacturing-sector companies 安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance 市场规模差异Market-size variance 全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector companies 混合成本Mixed cost, semivariable cost 道德风险Moral hazard 动机Motivation 多重共线性Multicollinearity 多变量回归Multiple regression 净利润Net income 净现值法Net present value(NPV)method 净可实现值法Net realizable value(NPV)method 名义回报率Nominal rate of return 非线性成本函数Nonlinear cost function 非价值增加成本Nonvalue-added cost 正常生产能力利用Normal capacity utilization 正常成本法Normal costing 正常毁损Normal spoilage 目标函数Objective function 准时表现On-time performance 一次性特殊订单One-time-only special order 经营预算Operating budget 营业部门Operating department 营业利润Operating income 经营杠杆Operating leverage 经营Operation 经营成本核算系统Operation-costing system 机会成本Opportunity cost 资本机会成本Opportunity cost of capital 采购订单成本Ordering costs 组织架构Organization structure 结果Outcomes 产出单位成本Output unit-level costs 外部采购Outsourcing 分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs 加班奖金Overtime premium 帕累托图Pareto Diagram 局部生产力Partial productivity 回收期法Payback method 最大负荷定价Peak-load pricing 完全竞争市场Perfectly competitive market 期间成本Period costs 实物计量法Physical measure method 计划Planning现实的生产能力Practical capacity 掠夺性定价Predatory pricing 预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination价格恢复构成Price-recovery component 主要成本Prime costs 预测报表Pro forma statements 概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system 产品Product产品成本Product cost 产品成本互补Product-cost cross-subsidization产品差异化Product differentiation 产品生命周期Product life cycle 产品组合决策Product mix decisions 成本高计的产品Product overcosting 产品支持成本Product-sustaining costs 成本少计的产品Product undercosting 生产Production生产部门Production department生产量水平Production-denominator level 生产力Productivity 生产力构成Productivity component 利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time 采购成本Purchasing costs PV图PV graph定性因素Qualitative factors 质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method 业务流程再造Reengineering精练化成本系统Refined costing system 回归分析Regression analysis 相关成本Relevant costs 相关范围Relevant range 相关收入Relevant revenues 再订购点Reorder point 要求的回报率Required rate of return 研发Research and development 剩余收益Residual income 剩余项Residual term 责任会计Responsibility accounting 责任中心Responsibility center 投资报酬率Return on investment 收入分配Revenue allocation 收入中心Revenue center 收入动因Revenue driver 收入对象Revenue object 收入Revenues 返工Rework 合适规模Rightsizing 安全库存Safety stock 销售组合Sales mix 销售组合差异Sales mix variance 销售数量差异Sales-quantity variance 分离点销售价值法Sales value at splitoff method 销售数额差异Sales-volume variance 业务记录Scorekeeping 废料Scrap 销售价格差异Selling-price variance 敏感性分析Sensitivity analysis 可分离成本Separable costs 阶梯法Sequential allocation method, step-down allocation method, step-down method 顺序追溯Sequential tracing 服务部门Service department, supporting department 服务类企业Service-sector companies 服务支持成本Service-sustaining costs 单变量回归Simple regression 单一成本分配率法single-rate cost-allocation method, single-rate method 斜率系数Slope coefficient 原始凭证Source document 设定分析Specification analysis 分离点Splitoff point毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alone cost-allocation method单一个体收入分配法Stand-alone revenue-allocation method 标准Standard标准成本Standard cost标准成本法Standard costing 估计系数标准差Standard error of the estimation coefficient 标准投入Standard input 标准价格Standard price 静态预算Static budget静态预算差异Static budget variance 阶梯式成本函数Step cost function 脱销成本Stockout costs战略成本管理Strategic cost management 战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing 供应链Supply chain单位目标成本Target cost per unit单位目标营业利润T arget operating income per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity 约束理论Theory of constraints 物料贡献Throughput contribution 时间动因Time driver货币时间价值Time value of money 全要素生产力T otal factor productivity(TFP)全部间接费用差异T otal-overhead variance 转移价格Transfer price 触发点Trigger point 不确定性Uncertainty 分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs 不利差异Unfavorable variance 单位成本Unit cost 未用生产能力Unused capacity 价值增加成本Value-added cost 价值链Value chain 价值工程Value engineering 变动成本Variable cost 变动成本法Variable costing 变动间接费用效率差异Variable overhead efficiency variance 变动间接费用弹性预算差异Variable overhead flexible-budget variance 变动间接费用耗费差异Variable overhead spending variance 差异Variance 加权平均的分步法Weighted-average process-costing method 在产品存货Work-in-process inventory在产品Work-in-process第二篇:药剂学英文术语生物药剂学英文汉译英要求Biopharmaceutics生物药剂学 Absorption吸收Distribution分布Metabolism代谢Excretion排泄Transport转运Disposition处置Elimination消除Transcellular pathway细胞通道转运 Paracellular pathway细胞旁路通道转运 Passive transport被动转运 Pore transport膜孔转运Carrier-mediated transport载体媒介转运 Facilitated diffusion 易化扩散、促进扩散 Active transport主动转运Membrane mobile transport膜动转运Pinocytosis胞饮作用Phagocytosis吞噬作用First pass effect首过效应pH-partition hypothesis pH-分配假说 Dissolution溶出Parenteral drug delivery注射给药Oral cavity mucosa drug delivery口腔粘膜给药Transdermal drug delivery皮肤给药Nasal mucosa drug delivery鼻粘膜给药Pulmonary drug delivery肺部给药 Rectal drug delivery直肠给药Ophthalmic drug delivery眼部给药 Distribution分布Accumulation蓄积Apparent volume of distribution表观分布容积Metabolize, metabolism代谢Biotransformation生物转化Inhibition酶抑制作用Inhibitor酶抑制剂Induction酶诱导作用Inducer酶诱导剂英译汉要求Membrane transport膜转运Fluid mosaic model生物膜液态镶嵌模型Extrinsic proteins外在蛋白Intrinsic proteins内在蛋白Fluidity流动性Asymmetry不对称性Semipermeability半透性P-glycoprotein P糖蛋白Vesicle小泡Endocytosis入胞作用Exocytosis出胞作用Kerckring环状褶壁Villi绒毛Epithelium cell上皮细胞Microvilli微绒毛Apical membrane顶侧膜Brush border membrane刷状缘膜Basal membrane基底膜Lateral membrane侧细胞膜Tight junction紧密结合Solvent drag effect溶媒牵引效应Gastric emptying rate胃空速率Liver first pass effect肝首过效应Lymphatic circulation淋巴循环Ionization解离度Lipophilicity脂溶性Dissolution rate溶出速率Molecular weight分子量Oil-water partition coefficient油水分配系数Sink condition漏槽条件Critical particle size, CPS临界粒径Polymorphism多晶型Absorption number, An吸收指数Dose number, Do剂量指数Dissolution number, Dn溶出指数Permeation enhancer透过促进剂或Absorption enhancer吸收促进剂Solid dispersion tech固体分散技术Dispersible tablet分散片Effervescent tablet泡腾片Sustained-release preparation缓释制剂Controlled-release preparation控释制剂Stability稳定性Day/night rhythm昼夜节律Site-specific drug delivery system定位释药系统Oral delayed-release preparation口服迟释制剂Stomach-specific preparation口服胃滞留制剂Floating漂浮型Swelling膨胀型Sticking粘附型Intestine-specific preparation小肠迟释制剂Oral colon-specific drug delivery system, OCDDS口服结肠定位给药系统 In vitro experimental model离体实验模型Tissue flux chambers组织流动室法Mucosa粘膜Secosa浆膜Everted gut sac外翻肠囊法Everted rings外翻环法In situ experimental model原位实验模型Intestine perfusion method肠道灌流法In vivo experimental model体内法Intravenous injection静脉注射Intramuscular injection肌内注射Hypodermic injection皮下注射Intradermic injection皮内注射Solid particle precipitation固体粒子析出Masticatory mucosa咀嚼粘膜Lining mucosa内衬粘膜Specialized mucosa特性粘膜Buccal mucosa颊粘膜Sublingual mucosa舌下粘膜Transdermal drug delivery system, TDDS/Transdermal therapeutic system经皮给药系统Physiologic factors生理因素Iontophoresis离子导入技术Cilia movement纤毛运动Surfactant表面活性剂Eyelid眼睑Eye adjunct眼附属器Cornea角膜Drug-protein binding药物-蛋白结合Albumin白蛋白Alpha acid glycoprotein, AAG α1-酸性糖蛋白Lipoprotein脂蛋白Binding constant结合常数Blood-brain barrier血-脑脊液屏障Inter-membrane transfer膜间转运Contact release接触释放Adsorption吸附Fusion融合Endocytosis内吞Pinocytosis胞饮Long-circulating DDS长循环微粒给药系统Target drug delivery system靶向给药系统Intracellular target of biomacromolecule生物技术药物的细胞内靶向Liver microsome enzymes微粒体药物代谢酶系Live microsome mixed function monooxygenase肝微粒体混合功能氧化酶或单加氧酶Glucuronyl transferase葡萄糖醛酸转移酶The first phase reaction第一相反应Combination reaction结合反应Optical isomerism光学异构Cortex皮质Medulla髓质Nephron肾单位Glomerular filtration肾小球滤过Active tubular secretion肾小管分泌Tubular reabsorption肾小管重吸收Inulin菊粉Biliary excretion胆汁排泄Renal clearance肾清除率Enterohepatic cycle肠肝循环Compartment model隔室模型Single compartment mode一室模型Two compartment model二室模型Multicompartment model多室模型First order processes一级速度过程Zero order processes零级速度过程Nonlinear processes非线性速度过程Pharmacokinetics, PK药物动力学Population pharmacokinetics, PPK群体药物动力学Clinical pharmacokinetics临床药物动力学Therapeutic drug monitoring, TDM治疗药物监测Chronopharmacokinetics时辰药物动力学Physiological pharmacokinetic model生理药物动力学模型Biological half life生物半衰期Sigma-minus method亏量法,又称总和-减量法Steady-state drug concentration稳态血药浓度Loading dose负荷剂量Lag time滞后时间Extravascular delivery血管外给药Plateau level坪浓度Fluctuation percentage, FI波动百分数Degree of fluctuation, DF波动度Product inhibition产物抑制Plasma drug concentration change percentage血药浓度变化率 Capacity-limited process容量限制过程Design of dosage regimen临床给药方案设计Individualization of drug dosage regimes给药方案个体化Bioavailability生物利用度Extent of bioavailability, EBA生物利用程度Rate of bioavailability, RBA生物利用速度Absolute bioavailability, Fabs绝对生物利用度Relative bioavailability, Frel相对生物利用度Pharmaceutical equivalence药剂等效性Bioequivalence生物等效性第三篇:口腔科常用英文术语口腔科常用英文术语1.My tooth is aching again.(我的牙又疼了。
成本分类的英语As we all know, cost classification refers to theprocess of separating and categorizing expenses and costsinto different groups based on their nature, functions, behavior, and other relevant criteria. In order to understand the concept more clearly, let us take a look at the different steps involved in the cost classification process.Step 1: Identify the Relevant CostsThe first step in cost classification is to identify the relevant costs that need to be categorized. These costs may include direct costs such as raw materials, labor, and other expenses directly related to the production process. On the other hand, indirect costs such as rent, utilities, and other overhead costs also need to be identified.Step 2: Categorize the CostsOnce the relevant costs have been identified, the next stepis to categorize them. This can be done using different methods such as cost center, cost behavior, and cost function. For example, costs can be classified into fixed and variable costs based on their behavior, or into production and administration costs based on their function.Step 3: Allocate the CostsAfter categorizing the costs, the next step is to allocate them to the respective cost centers or activities. This process involves assigning the costs to the appropriate departments or functions based on their nature and usage. The aim is to ensure that each cost is accurately allocated toits specific cost center or activity.Step 4: Analyze the CostsOnce the costs have been allocated, the next step is to analyze them. This can be done by analyzing the cost behavior, cost-volume-profit relationship, and other relevant factors. The main objective is to identify areas where cost savingscan be made and to improve overall cost efficiency.In conclusion, cost classification is a crucial process that helps organizations to manage their expenses effectively. By categorizing costs based on their nature, behavior, and usage, companies can make informed decisions and allocate resources optimally. As such, it is important for businessesto have a solid understanding of cost classification and to implement it as part of their cost management strategy.。
长安福特常用缩写词(CP)Confirmation Prototype确认样车Final Status最终状态(J1)Job 1整车投产(PT)P/T Design Complete动力传动系统设计结束PT(P/T)Power Train动力传动系统(ST)Surface Transfer表面参数传递Change Cut-Off更改完成Launch Readiness投产准备就绪Launch Sign-Off投产验收Program Approval项目批准Proportions & Hardpoints比例与固定点Product Readiness产品准备就绪Pre Milestone 1SI前里程碑1Pre Milestone 2SI前里程碑2Strategic Confirmation策略确认Strategic Intent策略意向Strategic Planning策略计划(SP)Structural Prototype样车结构(TTO)Tool Try-Out工装设备试运行Global 8D Eight disciplinary ActionsG8D(福特公司解决问题的标准方法)14DMore Detailed than Global 8D (used to containand resolve stop-shipment/recall problems)更详细的细节(包括并解决停止运货/召回问题)1MIS One Month in Service投入使用1个月1PP First Production Proveout第一次试生产2PP Second Production Proveout第二次试生产3MIS Three Months in Service投入使用3个月4P Production Process Proveout Program生产程序验证项目AAA American Automobile Association美国汽车工业联合会ABS Affordable Business Structure可承受商业结构ABS Anti skid brake system防抱死制动系统AIAG Automotive Industry Action Group 机动车工业行动小组AIC Accelerated Implementation Centre快速实施中心AIM Automated Issues Matrix问题结构图AIMS Automated Issues Matrix System问题结构图系统AME Advanced Manufacturing Engineering先进制造工艺AMPPE Advanced Manufacturing Pre-Program Engineering 先进项目前制造工艺ANOVA Analysis of Variance多样性分析AP Attribute Prototype设计样车APEAL Automotive Performance Execution and Layout机动车性能实施与规划APQP Advanced Product Quality Planning先进产品质量计划ASQ American Society for Quality美国质量协会AV Appraiser Variation评估者的多样性AVT Advance Vehicle Technology先进车辆技术AWS Analytical Warranty System分析性的保修系统AXOD Automatic Transaxle Overdrive Transmission自动变速驱动桥超速档传动系B&ABody & Assembly Operations (New Term: VehicleOperations)车身与组装操作(新术语:车辆操作)BCG Business Consumer Group消费者工作组BIC Best in Class等级中的最佳BIS Body Shop Information System车身工作间信息系统BLI Business Leadership Initiative领导层初始意向BOM Bill OfMaterials零件清单BTB Bumper-to-Bumper保险杠到保险杠BTS Build-To-Schedule按日程建造BUR Business Unit Review业务小组讨论CAS Capacity Analysis Sheet能力分析表C/E Cause & Effect成因及影响CA Customer Attribute消费者特性CAD Computer Aided Design计算机辅助设计CAE Computer Aided Engineering计算机辅助工程CAP Corrective Action Plan纠正行动计划CBG Consumer Business Group消费者业务小组CB Continuous Build连续性生产CC Critical Characteristic评价特性CC Courtesy Copy抄送CC Carbon Copy副本CCC Customer Concern Classification客户问题分类CCC China compulsory certification中国强制认证CDS Component Design Specification零件设计参数CET Campaignable Events Team召回情况小组CETs Common External Tariff普通关税CETP Corporate Engineering Test Procedures公司工程测试程序CFR Constant Failure Rate连续故障率CHFCIM Computer Integrated Manufacturing计算机综合制造CIWG Continuous Improvement Work Group持续改进工作组CL Centerline中心线CMM Coordinate Measuring Machine协调测量设备CMMS Common Material Management System通用材料管理系统CMMS3Common Manufacturing Management System-3通用制造管理系统-3Code X Pre-build focusing on exterior components制造前关注的外部零件Code Y Pre-build focusing on interior components制造前关注的内部零件CP Cost plan(马自达用语)由ECN引起的价格变动估计CP Common Position通用位置CP Confirmation prototype确认样车(FORD 时间节点)C p Relates the allowable spread of thespecification limits to the measure of theactual variation of the process.将参数限制允许限度下的展开与程序实际多样性联系起来CPE Chief Program Engineer首席项目工程师C pk Measures the process variation with respect tothe allowable specification, and takes intoaccount the location of the process average测量程序的多样性并将其考虑到程序平均性的位置中CPU Cost Per Unit单位成本CQDC Corporate Quality Development Center公司质量开发中心CQIS Common Quality Indicator System一般质量指标系统CR Concern Responses问题回复CRT Component Review Team零件讨论组CSA Corporate Security Administrator公司安全管理员CSI Customer Service Index客户服务指数DCO Duty Cycle Output责任循环结果DCP Dynamic Control Planning动态控制计划DDL Direct Data Link直接数据连接Df Degrees of Freedom自由度DFA Design for Assembly总成设计DFM Design for Manufacturability制造能力设计DFMEA Design Failure Mode Effects Analysis故障模式影响分析设计DFR Decreasing Failure Rate故障下降率DMA Database Maintenance Administrator数据库维护管理人员DOE Design of Experiment试验设计DOM Dealer Operations Manager经销商业务经理DP Design Parameters参数设计DQR Durability Quality and Reliability耐久性质量与可靠性DTD Dock to Dock码头至码头DTD Design to Delivery设计到交付DCV Design Confirmation Vehicle设计确认车DV Design Verification设计验证DVM Design Verification Method设计验证方式DVP Design Verification Plan设计验证计划Design Verification Process and Production设计验证程序和产品验证DVP&PVValidationDVP&R Design Verification Plan & Report设计验证计划和结果DVPR Design Verification & Product Reliability设计验证和产品可靠性DVPV Design Verification and Process Verification设计验证和程序验证EAO European Automotive Operations欧洲机动车协会EASI Engineering And Supply Information工程和供应信息ECAR Electronic Connector Acceptability Rating电子连接接受比率EDI Electronic Data Interchange电子数据交换EESE Electrical and Electronic Systems Engineering电力及电子系统工程EMM Expanded Memory Manager扩展内存管理器EMS Environmental Management System环境管理系统EOL End of Line线的端点EQI Extraordinary Quality Initiative特别初始质量ES Engineering Specifications工程参数ESI Early Supplier Involvement早期供应商参与ESP Extended Service Plan延期服务计划ESTA Early Sourcing Target Agreement早期选点目标协议ESWP Early Sourcing Work Plan早期选点工作计划EV Equipment Variation设备变更F&T Facility & Tooling工装设备FACT Facilitation and Certification Training简易化及认证培训FASS Field Action/Stop Shipment区域行动/停止运货区域行动/停止运货(优先使用缩FA/SS Field Action/Stop Shipment (Preferred Acronym)写)FAO Ford Automotive Operations福特机动车协会FAP Ford Automotive Procedure福特机动车程序FAQ Frequently Asked Questions常见问答FCPA Ford Consumer Product Audit福特客户产品审核FCSD Ford Customer Service Division福特客户售后服务分枝机构FDVS Ford Design Verification System福特设计验证系统FER Fresh Eyes Review其它行业人员论证FER Final Engineering Review最终工程论证FEU Field Evaluation Unit区域评估组FIFO First in First Out先进先出FMEA Failure Mode Effects Analysis故障模式影响分析FMVSS Federal Motor Vehicle Safety Standards美国联邦机动车安全标准FPDS Ford Product Development System福特产品开发系统FPS Ford Production System福特生产系统FPSI Ford Production System Institute福特产品系统学院FPS IT Ford Production System Information Technology福特产品系统信息技术FOB Ford of Britain福特英国FQRs Frequent Quality Rejects经常性质量不合格品FR Functional Requirements功能要求FAO (福特机动车运作) 可靠性指FRG FAO Reliability Guide导FS Final Sign-off最终验收FSIC Ford System Integration Council福特系统综合委员会FSN Ford Supplier Network福特供应商网络FSS Full Service Suppliers全方位服务供应商FTDC Fairlane Training and Development Center培训和发展中心FTEP Ford Technical Educational Program福特技术培训项目FTT First Time Through首次通过FUNC-APPRV Functional Approvals功能批准FVEP Finished Vehicle Evaluation Program下线车辆评估项目GAP Global Architecture Process全球建筑设计程序GC Global Craftsmanship全球技术工艺GCARS Global Craftsmanship Attribute Rating System全球技术特性评分系统GCEQ Global Core Engineering Quality全球核心工程质量GEM Generic Electronic Module通用电子模块GIS1Global Information Standards全球信息标准Global Prototype Inventory Requisition andGPIRS全球样车库存及控制安排SchedulingGPP Global Parts Pricing全球零件定价GQRS Global Quality Research System全球质量调查系统GRC UN-ECE Group des Raporteurs de Ceintures欧盟 ECE 安全带规划小组GRC Government Regulations Coordinator政府法规协调员GR&R Gage Repeatability and Reproducibility量具重复性和再现性GRVW Gross Vehicle Weight车辆质量GSDB Global Supplier Database全球供应商数据库GSSM Global Sourcing Stakeholders Meeting全球选点股东大会GYR Green-Yellow-Red绿-黄-红HB Homologation Build法规车制造HI High-Impact重大影响HIC High-Impact Characteristics重大影响特性HR Human Resources人力资源HTFB Hard Tooled Functional Build成形机功能建造HVAC Heating Ventilating and Air Conditioning加热通风和空调ICA Interim Containment Action过渡性补救措施ICCD Intensified Customer Concern Database强化的客户问题数据库ICCD CRSIntensified Customer Concern Database ConcernResolution Specialist 强化的客户问题数据库解决问题专员IE Industrial Engineer产业工程师IFR Increasing Failure Rate 故障率增长ILVS In-Line Vehicle Sequencing车辆顺序IM Industrial Materials工业材料IP Instrument Panel仪表板IPD In Plant Date进厂日IQ Incoming Quality进货质量IQS2Initial Quality Study初始质量研究IR Internal Reject内部不合格品ISO International Organization for Standardization国际标准化组织ISPC In-Station Process Controls过程质量控制JIT Just in Time及时JPH Jobs Per Hour每小时工作量JSA Job Safety Analysis工作安全分析PSW (零件质量合格验收) 未做好KKK PSW not ready for inspection检测准备KLT Key Life Test关键使用寿命测试KO Kickoff起动LCL Lower Control Limit低控制限值LDEM Lean Design Evaluation Matrix设计评估表LOA Letter of Agreement协议书LP&T Launch Planning & Training投产计划和培训LR Launch Readiness投产准备就绪LRR Launch Readiness Review投产准备就绪论证LS Launch Sign-Off投产验收LSL Lower Specification Limit低参数限制LTDB Light Truck Data Base轻型卡车数据库MBJ1Months Before Job One Job1(投产)前1个月MBO Manufacturing Business Office制造办公室ME Manufacturing Engineering制造工程MIS Months in Service使用中的月份MMSA Material Management System Assessment物料管理系统评定MP Mass Production批量生产MP&L Materials, Planning and Logistics材料、计划与物流MPPS Manufacturing Process Planning System制造程序计划系统MOD Module模块MRB Material Review Board物料论证板MRD Material Required Date物料要求到厂日MS Material Specifications物料参数MS3(MSIII)Material Supply Version III物料供应(第三版)MTC Manage the Change管理变更MY Model Year年度车型NAAO North American Automotive Operations北美汽车工业协会NFM Noise Factor Management噪声管理NIST National Institute of Standards and Testing全国标准和测试协会NMPDC New Model Program Development Center新车型项目开发中心Nova C New Overall Vehicle Audit新车总评审NPPR New Program Product Review供应商技术支持NTEI New Tooled End Items新工具加工成品NVH Noise, Vibration, Harshness噪声、振动、操纵平顺性OCM Operating Committee Meeting工作委员会会议OEE Overall Equipment Efficiency总体设备效率OEM Original Equipment Manufacturer设备最初制造厂ONP Owner Notification Program车主告知程序OS Operator Safety操作者安全OTG Open to Go可进行P Diagrams Parameter Diagrams参数图表PA Program Approval项目批准PAG Premier Automotive Group首要机动车项目组PAL Project Attribute Leadership项目特性领导层PAT Program Activity Team, Program Attribute Team, 项目促进小组、项目特性小组和or Program Action Team项目行动小组PCA Permanent Corrective Action持续改进行动PCF Parts Coordination Fixture零件夹具验证PCI Product Change Information产品变更信息PD Product Development产品开发PDL Program Design Language项目设计语言PD Q1Product Development Q1产品开发Q1PDN2Phased Data NotificationPDSA Plan, Do, Study, Act计划、实践、研讨、实施PFMEA Process Failure Mode Effects Analysis程序故障模式影响分析PI Process Improvement程序改进PIPC Percentage of P pk Indices Process Capable P pk指数程序能力百分比Percentage of Inspection Point That SatisfyPIST满足公差要求的检查点百分比TolerancePM Program Manger项目经理PMA Project Management Analyst项目管理分析PMT Program Management Team or Program Module T eam 项目管理组或项目模式组PO Purchase Order采购订单POC Point of Contact联系点POT Process Ownership Team程序所有者小组P p Process Potential程序潜力PP Pilot ProductPP&T Product Planning & Technology产品计划和技术PPAP Production Part Approval Process生产零件批准程序P pk Process Capability程序能力PPC Product Planning Committee产品计划委员会PPL Program Parts List项目零件清单PPMParts per Million (applied to defectiveSupplier parts)零件的百万分比率(适用于供应商不合格零件)PPPM Program and Pre-Production Management程序和投产前管理PR Public Relations公共关系PR Product Requirement产品要求PR Product Readiness Milestone产品就绪时间节点PSO Production Standard Order制造标准订单PSS Private Switching Service私人转接服务PST Program Steering Team项目指导小组PSW Part Submission Warrant零件质量合格验收PTO Powertrain Operations传动系统操纵件PTR Platinum Resistance Thermometer铂金电阻温度计PV Production Validation产品验证PV Process Variables程序变更PV Part Variation零件变更PVBR Prototype Vehicle Build Requirements样车制造要求PVM Production Validation Method产品验证方法PVP Powertrain Validation Program 传动系统验证程序PVT Product Vehicle Team or Plant Vehicle Team产品车辆组或工厂车辆组QA Quality Assurance质量保证QC Quality Control质量控制QCT Quality Cost Timing质量成本时机选择QFD Quality Function Deployment质量功能配备QFTF Quality Focused Test Fleet质量节点测试行动组QLS Quality Leadership System质量领导体系QMS Quality Management System质量管理体系QOS Quality Operating System质量运作体系QOE Quality of Event质量事件QPM Quality Program Manager质量项目经理QPS Quality Process System质量程序系统QR Quality Reject质量不合格QS-9000Quality Systems – 9000质量体系-9000Quality System Assessment for ProductQSA-PD产品开发质量体系评估DevelopmentQTM Quality Team Member质量小组成员QVA Quality-Focused Value Analysis Workshop车间质量重点价值分析R Range范围RFQ Request For Quotation寻求报价R&M Reliability and Maintainability可靠性及可维护性RMS Resource Management System资源管理系统R&R Repeatability and Reproducibility重复性和再现性R&R Roles and Responsibilities职务与责任R&VT Research & Vehicle Technology研究与车辆技术R/1000Repairs per thousand修理千分率RAP Remote Anti-theft Personality module 防盗遥控器个性化模式Robust Engineering Design Process Enabler积极的工程设计程序计划REDPEPRProjectRIE Reliability Improvement Engineer可靠性改进工程师ROA Return on Assets资产回报率ROCOF Rate of Occurrence of Failure故障发生率RPN Risk Priority Number优先处理风险号码RRCL Reliability and Robustness Check List可靠性与强有力的核对表RRDM Reliability and Robustness Demonstration Matrix可靠性与强有力的演示图表RRR PSW rejected PSW (零件质量合格验收) 不合格RWUP RealWorld Usage Profile现实生活使用记录S Standard deviation标准偏差s2Variance多样性SC Significant Characteristics重要特性Significant Characteristics/CriticalSCs/CCs重要特性/评价特性CharacteristicsSCAC Supplier Craftsmanship Advisory Committee供应商技术顾问委员会SCTs Strategic Commodity Teams策略性商品组SDS System Design Specifications系统设计参数SDS Subsystem Design Specification子系统设计参数SEVA Systems Engineering Value Analysis系统工程价值分析Senko Drawing先行图SHARP Safety and Health Assessment Review Process安全和健康评估讨论程序SI System International des Unit国际单位制SIM Supplier Improvement Metrics供应商改进步骤SMART Synchronous Material and Replenishment Trigger同步物料与补给触发器SME Subject Matter Expert主题专家SMF Synchronous Material Flow同步物料流程SOW Statement of Work工作陈述SP Support PlanSP/AP Structural Prototype/Attribute Prototype结构原形/特性原形SP&PI Strategic Process & Product Improvement策略性程序和产品改进SPC Special Product Committee特殊产品委员会SPC Statistical Process Control统计程序控制SPROM Sample Promise Date承诺的样品到货日SREA Supplier Request for Engineering Approval供应商要求工程批准SRI Supplier Responsible Issues供应商责任SSI Sales Satisfaction Index销售满意度指标SSM Strategic Sourcing Meeting策略选点会议ST Surface Transfer表面转移STA Supplier Technical Assistance供应商技术支持STARS Supplier Tracking and Reporting System供应商跟踪及汇报系统SVC Small Vehicle Center小型车中心TA Target Agreement目标协议TB Training Build训练制造TAP Target Achievement Plan目标完成计划TCM Total Cost Management 总成本管理TED Things Engineers Do工程师任务TEG Tooling and Equipment Group工装及设备组TEM Total Equipment Management全部设备管理TGR Things Gone Right事态发展正确TGW Things Gone Wrong事态发展错误TIS Time in Service服务期限TOC Table of Contents目录TPM Total Productive Maintenance全部生产维护TPPS Torque Process Potential Study扭矩程序潜力研究TQC True Quality Characteristics真实质量特性TRIZ (Russian)Theory of Inventive Problem Solving创造性解决问题的理论(俄罗斯) TRMC Timing, Release and Material Control (also 时效性、发布和物料控制(同known as Tar-Mac)Tar-Mac)TS-16949Technical Specification – 16949技术规范-16949 TSP Technical Skills Program技术性技能项目TTO Tool Try Out工装试运行UCL Upper Control Limit上限控制USL Upper Specification Limit参数上限V/C Very or Completely Satisfied非常或完全满意VC Vehicle Center汽车中心VC BuyerVehicle Center Buyer (now Consumer BusinessGroup Buyer)车辆中心客户(现在为商务集团购买客户)VDI Vehicle Dependability Index车辆可靠性指标VDS Vehicle Design Specifications车辆设计参数VDS Vehicle Descriptor Section车辆描述组VER Vehicle Evaluation Ratings车辆评估等级VFG Vehicle Function Group车辆功能组VIN Vehicle Identification Number车辆识别代码VLD Vehicle Line Director车辆生产线总监VO Vehicle Office车辆办公室VO Vehicle Operations车辆运作VOGO Vehicle Operations General Office车辆运作综合办公室VP Vice President副总裁VPMC Vehicle Project Management Coordinator车辆项目管理协调员VPP Vehicle Program Plan车辆项目计划VQL Vehicle Quality Level车辆质量级别VQR Vehicle Quality Review车辆质量研讨VRT Vehicle Review Team车辆研讨小组VRT Variability Reduction Team减少差异小组VRT Vehicle Reduction Team车辆减产小组WAS Work Analysis Sheet工作分析表WCR Worldwide Customer Requirements全球客户需求WERS Worldwide Engineering Release System全球工程发布系统WIP Work In Progress进行中的工作WMI World Manufacturing Identifier世界制造商识别代码WPRC Warranty Parts Return Center维修部件回收中心Potential Significant and CriticalYS/YC潜在的重要和评价特性CharacteristicsRemark: Editor adds the content in shadow. 备注:阴影部分的内容为编者增加。