企业常用英文缩写1 Organization组织1-1 HQ Head Quarter 总公司公司常用英语缩写1-2Chairmen主席1-3Lite-On Group光宝集团公司常用英语缩写1-4 President 总裁1-5Executive Vice President 常务副总裁1-6Vice President副总裁1-7HR Human Resource人力资源部1-8FIN Finance 财务1-9Sales 销售1-10R&D Research & Developing 研发部1-11QA 质量保证QA DQA CS1-12MIS Management Information System资迅管理系统1-13Pur 采购Purchasing1-14IMD Image management division 影像管理事业部1-15ITS information technology system 计算机部1-16QRA quality reliability assurance 品保部1-17MFG manufacturing 制造部1-18PMC production &material control 生(产)物(料)管(理) 1-19 PRO Procuremnet 采购开发部1-20 PMO Plant Manager Office 厂长室1-21 CEO Chief Execute Officer 执行总裁2 Materials 材料2-1PC Production Control 生产控制2-1-1MPS Mass Production Schedule 量产计划2-1-2FGI Finished goods Inventory 成品存货2-1-3UTS Units To Stock存货单元2-1-4WIP Working In Process Inventory在制品2-1-5C/T Cycle Time 循环时间,瓶颈2-1-6WD Working Days 工作天2-1-7MTD Month To Days 月初到今日(例如总表整理)2-1-8YTD Year To Days 年初到今日2-1-9 SO Sales Order 销售单2-1-10MO Manufacture Order 制造单2-1-11 BTO Build To Order 订单生产2-1-12 P/N part number 料号2-1-13 FCST Forecast 预测计划2-1-14 W/O Working Order 工单2-1-15 P/O Purchasing Order 采购单2-1-16 VDS Vendor Delivery Schedule 厂商送货进度表2-1-17 D/C Delivery Order 交货单2-2 MC Material Control材料控制2-2-1 MRP Material Requisition plan 材料申请计划2-2-2 INV Inventory 存货清单; Invoice 本人2-2-3 Inv Turn Over Days=INV$/NSB X WD 库存周转天数2-2-4 PSI Production Shipping Inventory 预备待出货2-2-5 JIT Just In Time 实时2-2-6 Safety Inventory 安全存量2-2-7 CKD Completed Kits Delivery全件组装出货2-2-8 SKD Semi Kits Delivery半件(小件)组装出货2-3 W/H Warehouse 仓库2-3-1 Rec Receiving Center 接收中心2-3-2 Raw MTL 原物料2-3-3 F/G finish goods 成品2-3-4 GRN Goods Receive Note 货物接收单2-4 Import/Export进出口2-4-1 SI Shipping Instruction发货指令2-4-2 PL Packing List包装清单2-4-3 Inv Shipping Invoice出货本人2-4-4 ETD Estimate Departure 预估离开时间2-4-5 ETA Estimate Arrive 预估到达时间2-4-6 BL Bill of Landing 提货单（海运）2-4-7 AWB Air Way Bill 提货单（空运）2-4-8 MAWA Master Air Way Bill主提货单2-4-9 HAWB House Air Way Bill副提货单2-4-10 TEU Twenty foot Equipment Unit(Contain)二十英尺货柜2-4-11 FEU Forty foot Equipment Unit(Contain)四十英尺货柜2-4-12 CY Container Yard货柜场2-4-13 THC Terminal Handing Charge 码头费2-4-14 ORC Original Receiving Charge码头费2-5 PUR Purchasing采购2-5-1 FOB Free on Board货运至甲板2-5-2 CIF Cost Insurance Freight2-5-3 OA Open Account 开户2-5-4 TT Telegram Transfer电汇2-5-5 COD Cash On Delivery 现金支付2-5-6 CRP Cost Reduction Program降低成本方案2-5-7 PR Purchasing Requisition采购申请2-5-8 PO Purchasing Order采购单2-5-9 LT Lead Time 交期2-5-10 LLT Long Lead Time 长时间交期2-5-11 Payment term 付款条件2-5-12 Debit note 扣款2-5-13 CRP Cost Reduction Program 降价计划2-5-14 Quotation 报价3 MFG Manufacturing Production制造控制3-1 DL Director Labor直接人工3-2 IDL Indirect Labor间接人工3-3 DLH Direct Labor Hours直接工时3-4 Productivity=UTS/DLH3-5 PPH Pieces Per Hour每小时件数3-6 Efficiency=Actual/Target(%)3-7 DT Machine Down Time停机时间3-8 AI Auto Insertion自动插入3-9 MI Manual Insertion人工插入3-10 SMD Su**ce Mount Device表面粘着零件SMT Su**ce mount technology 表面粘着技术3-11 B/I Burn In (for how many hours at how many degree)烧机3-12 Equipment Utilization3-13 WI work instruction 工作说明3-14 SOP standard operation procedure作业指导书3-15 R/I run in 运转机器3-16 ESD electrical static discharge 静电释放3-17 MP mass production 量产3-18 EMC Electro Magnetic Compatibility, 电磁兼容性3-19 EMI Electro Magnetic Interference, 电磁干扰3-19 SIR Su**ce Impedance Resistance 表面阻抗测试4 Engineer工程4-1 PE Products Engineer; 产品工程Process engineer制程工程4-2 TE Test Engineer测试工程4-3 ME Manufacturing Engineer;制造工程Mechanical Engineer机械工程4-4 IE Industrial Engineer工业工程4-5 DCC Document Control Center文管中心4-6 BOM Bill Of Material材料清单4-7 ECN Engineering Change Notice工程变动公告4-8 TECN Temporary Engineering Change Notice工程临时变动公告4-9 ATY Assembly Test Yield Total Yield直通率4-10 TPM Total Productivity Maintenance全面生产维护4-11 PM product manager ;project manager 产品经理;项目经理4-12 ECR engineering change request 工程变更申请4-13 ECO engineering change order 工程变更指令4-14 EN engineering notice 工程通告4-15 WPS work procedure sheet 作业说明书4-16 ICT in circuit test 电路测试4-17 P/R pilot run ;C/R control run; T/R trial run试做4-18 EVT engineer verification test工程验证测试4-19 DVT design verification test 设计验证测试4-20 MVT multi-verification test 多项验证测试4-21 ORT on going reliability test 出货信赖性测试4-22 S/W software 软件4-23 H/W hardware 硬件4-24 EAR Engineering Aanlysis Request 工程分析需求4-25 ECE Engineering Change Estimation 工程变更评估4-26 ECC Engineering Change Cancellation 工程变更取消4-27 IEM Internal Engineering Meno 内部工程备忘录4-28 PAS Part Approval Sheet 零件承认书4-29 DAB Daily Action Boaed 日常工作广告牌4-30 TMR Tooling Modify Report 修模协议书4-31 CRT Control Run Testing 试产测试4-32 DCD Design Change Description 设计变更通知4-33 ESR Engineering Study Report 工程研究报告4-34 EI Engineering Information 工程讯息4-35 PMP Process Management Plan 制程管制计划4-36 MBO Management By Object 目标管理4-37 KPI Key Performance Indicator 重点绩效指标4-38 PIP Part Inspection Plan 零件检验标准4-39 CTF Criticle To Function 功能重点尺寸4-40 CTA Criticle To Assembly 组装重点尺寸4-41 R&D Research and Development 研究与开发4-42 GR&R Gauge Repeatability and Reproducibility 治具重复性及重现性验证4-43 Cpk 制程能力指标4-44 FAI First Article Inspection 首件检查表5 QA Quality Assurance质量保证QRA Quality & Reliability Assurance质量与可靠性保证5-1 MQA Manufacturing Quality Assurance制造质量保证5-2 DQA Design Quality Assurance设计质量保证5-3 QC Quality Control质量控制5-4 IQC Incoming Quality Control进货质量控制5-5 VQC Vendor Quality Control售货质量控制5-6 IPQC In Process Quality Control制程质量控制5-7 OQA Out going Quality Control 出货质量控制5-8 QE Quality Engineer质量工程5-9 AQL Acceptable Quality Level可接受的质量水平5-10 **M Defective Pieces Per Million units百万件中有损件数5-11 PPM Pieces Per million百万分之一5-12 CS Custom Service顾客服务5-13 MRB Material Review Board 材料审核委员会5-14 DMR Defective Material Report材料缺陷报告5-15 RMA Return Material Administration材料回收处理5-16 Life Test 寿命测试5-17 T/C Temperature Cycle温度循环5-18 H/T High Temperature Test高温测试5-19 L/T Low Temperature Test低温测试5-20 ISO International Standard Organization国际标准化组识5-21 SPC Statistic process control统计过程控制5-22 "5S" 整理.整顿.清理.清扫.素养5-23 VMI visual mechanical inspection 外观机构检验5-24 MIL-STD military standard 美军标准5-25 SPEC specification 规格5-26 A VL approval vendor list 合格厂商名单5-27 QVL qualified vendor list 合格厂商名单5-28 FQC final quality control 最终质量控制5-29 OBA open box audit 成品检验5-30 EAR engineering analysis request 工程分析需求5-31 FAI first aide inspection 首件检验5-32 VQM vendor quality management 厂商质量管理5-33 CAR corrective action request 改进对策要求5-34 4M man; machine; material; method 人、机、材、方法5-35 M man;machine;material;method;measurement 人、机、材、方法测量5-36 MTBF mean time between failure平均寿命5-37 TTL total 总量5-38 MRT Markeing Relability Testing 信赖性测试5-39 8 D 8 Disciplines5-40 Q7 Method (Stratification: Histogram; Pareto; Scatter; (Cause & effect diagram) Fish Bone; (Check sheets); (Graphs & Control Chart)5-41 6 Sigma5-42 3 W What, Who, When5-43 2 Q Quality and Quantity5-44 1 G 1 Goal 一个目标6 FIN Finance &Accounting财务与帐目6-1 P&L Profit &Lose6-2 PV Performance Variance现象差异6-3 3 Element of Cost=M,L,O6-4 M Material材料6-5 L Labor人力6-6 O Overhead管理费用6-7 Fix OH Fix Overhead固定管理费用6-8 Var OH Variable Overhead不定管理费用6-9 COGS Cost Of Goods Sold工厂制造成本6-10 AR Account Receivable应收6-11 AP Account Payable应支7 MIS Management Information System资迅管理系统7-1 IS Information System资迅系统7-2 IT Information Technology 系统技术7-3 MRP Material Requisition Plan材料需求计划7-4 I2 Information Integration System资迅整合系统7-5 SAP System Application Programming系统申请项目7-6 ERP Enterprise Resource Programming企业资源项目8 HR Human Resource人力资源8-1 PR Public relation公共关系8-2 T/O Turn Over Rate =Monthly T/O Total People*12 8-3 GR General Affair总务。
往来款项管理制度On XXXX年XX月XX日。
the draft of the management system for XXX.Chapter 1: General nsArticle 1: In order to ensure the normal turnover of the company's funds and improve the efficiency of fund n。
this system is formulated.Article 2: Accounts payable and receivable。
including accounts receivable。
other receivables。
prepaid accounts。
deferred accounts。
accounts payable。
and other payables。
are mainly generated in the n and n process of the company.Chapter 2: Accounts Receivable ManagementArticle 3: Accounts receivable refers to all claims that the company owns due to sales。
prepayment。
lending。
and other reasons。
including accounts receivable。
notes receivable。
other receivables。
and prepaid accounts.Article 4: The market department is the main n XXX generated by sales。
while the XXX is the main n XXX.Article 5: For the management of accounts receivable:1) The market XXX customer credit files。
Chapter 6Merchandising Activitie s Ex. 6.41PROBLEM 6.1AClaypool earned a gross profit rate of 32%, which is significantly higher than the industry average. Claypool’s sales were above the industry average, and it earned $77,968 more gross profit than the “average” store of its size. This higher gross profit was earned even though its cost of goods sold was $18,000 to $20,000 higher than the industry average because of the additional transportation charges.To have a higher-than-average cost of goods sold and still earn a much larger-than-average amount of gross profit, Claypool must be able to charge substantially higher sales prices than most hardware stores. Presumably, the company could not charge such prices in a highly competitive environment. Thus, the remote location appears to insulate it from competition and allow it to operate more profitably than hardware stores with nearby competitors.PROBLEM 6.5Ac. Yes. Sole Mates should take advantage of 1/10, n/30 purchase discounts, even if itmust borrow money for a short period of time at an annual rate of 11%. Bytaking advantage of the discount, the company saves 1% by making payment 20 days early. At an interest rate of 11% per year, the bank charges only 0.6%interest over a 20-day period (11% X 20/365 = 0.6%). Thus, the cost of passing up the discount is greater than the cost of short-term borrowing.Chapter 7 Financial assetsChapter 8 Inventories and the cost of goods soldSupplementary ProblemChapter 91617。
