经济管理专业英语复习重点

第一篇：经济管理专业英语复习重点

1.cardinal rankings: one of the two ways to measure utility.In this way, numerical values are assigned to represent utility.基数排列：衡量效用的两种方法之一，用这种方法，数值就被用来代表效用

2.ordinal rankings: one of the two ways to measure utility.In this way, utility is measured without a specified unit.Ordinal rankings provide

the order of preference without absolute scale of difference in preference.序数排列：一个效用的测量两种方式。在这种方式中，它是没有指定的单元测试。

3.perfect substitution: refers to the products in very much similar qualities that a consumer would just as soon have one as the other.完全替代品：是指产品在非常相似，消费者宁愿有一个为其他的品质

4.order promising（订单承诺）: to grant a customer to ship or deliver an order.5.market-oriented system : a system in which price , output, and volume decisions are made through the interaction of supply and demand

market forces rather than by a central government authority.市场经济体系：在价格，输出系统，和体积的决定是通过市场供求的力量，而不是由一个中央政府机构的相互作用

6.trade credit : credit between resellers.usually a seller trusts a buyer and allows the buyer to pay later but within certain period.贸易信贷:信贷之间通常,.卖方信任一个买家,并允许买方付款后但在一定时期内。

7.Four main forms of market structure and organization stand out:

（1）perfect competition---many sellers of a standardized product.（完全竞争）

（2）monopolistic competition---many sellers of a differentiated product.(垄断竞争）

（3）oligopoly competition---few sellers of either a standardized or a differentiated product.(寡头竞争）

(4)monopoly---a single sellers of a product for which there is no close substitute.（完全垄断）

完全竞争—很多商家卖标准化的产品 ； 垄断竞争—很多商家卖差异化的产品

寡头竞争---少来那个商家生产出售相同或者差异商品 ；完全垄断—个商家卖某种产品，产品无相近替代）

8.policy makers have at their command two broad classes of policies with which to affect the economy.Monetary policy is controlled by the

Federal Reserve System(the Fed).The instruments of monetary policy are changes in the stock of money, changes in the interest rate—the discount rate—at which the Fed lends money to banks, and some controls over the banking system Fiscal policy is under the control of the Congress, and usually is initiated by the executive branch of the government.The instruments of fiscal policy are tax rates and government spending.(page12)

政策制定者可以自由地运用两大类政策影响经济。货币政策由联邦 储备系统管理，其政策工具是调节货币储备，调节利率——贴现率——联邦储备系统借款给银行的利率和一些经由银行系统实施的控制。财政政策由国会控制，通常通过政府行政机构发挥作用，它的政策工具是税率和政府支出。

9.political economy affects stabilization policy in more ways than through the costs which policy makers of different political persuasions

attach to inflation and unemployment, and the risks they are willing to undertake in trying to improve the economic situation.There is also the so-called political business cycle, which is based on the observation that election results are affected by economic conditions.When the economic situation is improving and the unemployment rate is falling , incumbent presidents tend to be reelected.There is thus the incentive to policy makers running for reelection, or who wish to affect the election results , to use stabilization policy to produce booming economic conditions before elections.(page13)

政治经济在很多方面影响平衡政策而不是仅仅通过具有不同政治观点的政策制定者花在通货膨胀和失业上的代价，以及他们在试图改变经济形势时愿意承担的风险。还有所谓的政治景气循环，它是以对受经济条件影响的选举结果的观察为基础的。当经济状况改善，失业率下降时，现任总统就可能再次竞选。因此激励了再次竞选的政治决策者或想影响竞选结果的人，在竞选之前使用平衡政策来制造经济繁荣的景象。

10.order promising means making a commitment to the customer to ship or deliver an order.Order promise by operations management also

serves as its commitment to the partnership that marketing and operations should have.Speedy notice of order promise can provide salespeople with sound information for use in making any delivery arrangements.Timely notice also helps get more sales.In return , the sales force may be able to more closely gear selling activities toward operating capacity;that is , salespeople may push sales of items that require use of idle or slack operations capacity and ease off on items that would strain other capacity.(page46)

订单承诺的意思是向顾客做出装船或交付订单的承诺。经营管理中的订单承诺也作为对销售部门和管理部门应有的协作的承诺。订单承诺的迅速下达可以为销售人员提供用来作出任何交付安排的充分的信息。及时的通知还可以帮助提高销售额。作为回报，销售人员也许能够将经营能力与销售活动更紧密的配合，销售人员可能促成多销一些产品，因而需要使用闲置的生产能力，从而减轻另一些设备的压力。

11.push strategies : push strategies rely on a wide variety of in-channel methods to induce, motivate, coerce, or otherwise bring about alliances

and cooperative pushing efforts involving retailers, wholesalers, brokers, agents, and other middlemen to help ensure that the seller has his goods and services pushed to consumers.The thrust of the push strategy is toward middlemen, those who are in the distribution chain linking producers to final users.Push strategies include giving rebates cash payments, payments in kind, or other awards to wholesalers and retailers who push the suppliers, ware and services on to consumers.Such rewards are given to cooperating distributors who stock or prominently display the supplier’s goods or services.The cash payments can be in the form or prizes or goods to be sold by distributors who design award-winning store or window displays of supplier’s products.They are also awarded to distributors who give preferred shelf space, store space, or store location to the supplier’s products.Sometimes, the award takes the form of a “spiv” or extra commission to distributors who “push” the supplier’s particular brand on to buyers.Beer companies notably often arrange extra payments to bartenders who push their brands to the drinking patrons.(page56)

推式策略依靠多种多样的“渠道内”方法去促使、激发甚至强制或者其他方法来形成联盟及合作，此联盟与合作包括零售商、批发商、经纪人、代理人及其他中间商，目的是确保销售者把其商品服务推给消费者。推式策略的推力作用在中间人身上，就是在分配链中联接生产者和最终使用者的人。推式策略包括给予那些把供应商的商品和服务卖给消费者的批发商和零售商现金回扣，或类似的偿付，或者其它的报酬。这些回报是给那些显著地存储或展示供应商产品或服务的合作分销商的。这种现金付款是以奖品或即将由分销商出售的商品为支付形式的，那些分销商设计了获得奖励的商品或者设计了用于展示供应商产品的橱窗。报酬还被授予给为供销商的产品提供优先的货架空间、存储空间或商店位置的分销商。有时候这种奖励会以小贩或多余佣金的形式发给那些把供应商的特殊品牌推销给购买者的分销商。啤酒公司经常安排多余的报酬给那些把他们的品牌推销给啤酒老顾客的酒吧吧员。

12.pull strategies: the pull strategies are directed at final users and are aimed at motivating them to ask for specific products or services by

brand name or service identification.The pull strategies comprise four thrusts: * to discover new users or find new market segments of existing products or services;* to exploit existing products or services by finding new uses;* to increase product or service usage by motivating customers to use products or services more often or to use more of each during usage occasion;* to modify existing products or services so as to extend the product or service life cycle.The most prevalent among the pull strategies are quizzes, questionnaires, contests, or sweepstakes.These pull strategies account for over 50% of all sales campaigns.The most notable among them in the United States is the decades-old Pillsbury Bake Contest in which entrants’ cooking recipes are judges, in a nationwide television show, by a panel of experts” to determine winners of large cash prizes and other awards.Contests can also be won through supposed impartial judgment of best entries containing an answer to a quiz question such as “ I like Chinese Dynasty Wine because…(in 25 words or less).”(page56)

拉式策略针对的是最终消费者，目的在于由品牌名称或服务的识别激发对产品和服务的特殊要求。

引导策略包括四个有力措施：

1.发现现有产品和服务的新购买者或找到新的市场部分

2.通过发现它的新用途开发已存在商品和服务

3.增加产品或服务的使用通过激励消费者更过的使用产品或服务，或者在使用期内程度更深的使用。

4.改变已存在产品或服务来延长产品或服务的生命周期。

在拉策略中最流行的就是测验、问卷调查、比赛或者抽奖。这些策略占据了50%的销售活动。在美国其中最值得注意的是十年一次的，参加比赛的人通过烹饪方法评分的pillsbury bake contest，这是一个在全国范围内的电视节目，有一个专家组成的专门小组决定获得大量现金奖励和其它奖励的胜利者。比赛是通过公正的评判参加参赛者对测验问题的回答，而评选出优胜者，而问题诸如我喜欢中国的王朝葡萄酒„„

13.The use of debt makes sense only if management is reasonably convinced that operating return on assets in the future will exceed the

interest rate on debt.However, even where this is the anticipated outcome, it does not necessarily follow that debt ought to be used.Management must make a judgment that the prospect of higher returns justifies running the risk that returns may turn out to be lower.If the future looks sufficiently bright, management may decide to “bet on the future” via increased use of debt.However, the financial markets are unlikely to place a higher current value on the firm’s securities simply because the gamble is being taken.Any immediate effect on firm value results only from tax benefits, which, for reasons discussed earlier, are likely to be modest.In short, the financial markets are likely to give credit for the use of debt only after the returns are all in.(page68)

债务的使用起作用，只有管理者合理的相信未来营运资产收益率将超过债务的利率。然而,即使这是预期的结果,这并不一定意味着债务应该被使用。管理者必须做出判断,高回报的前景证明运行的风险回报可能会更低。如果未来看起来足够明亮,管理层可能 决定通过增加使用“押注未来”债务。然而,金融市场仅仅为了孤注一掷，不太可能提高公司的当前的有价证券。而前面所讨论的，仅从税收优惠对直接影响公司价值成果是温和的。简而言之,金融市场只有在有回报之后，才可能会给信贷使用债务。

14.intermediaries reduce financing costs by reducing the costs of matching up borrowers and lenders.The intermediary acts as “agent” for both

borrower and lenders in the tasks of gathering funds, credit analysis, record-keeping, and so on.Savers with small amount can lend much more cheaply and safely by going through a commercial bank than by lending directly to firms.A firm that wants to borrow a million dollars can do so much more cheaply by making one stop at a bank than by gathering small amount from hundreds or even thousands of individual savers.The net effect is that the entire process of borrowing and lending is much less expensive than it would be if intermediaries did not exist.In technical jargon, financial intermediaries reduce “friction” due to costs of search, acquisition, and information-processing.(page68)

中介降低融资成本，通过降低的成本匹配借款人和贷款人。中介充当“代理”,借款人和贷款人的任务收集资金,信贷分析、记录, 等等。储户与少量的放贷通过商业银行贷款比直接向公司借款更为廉价和安全。公司希望借一百万美元可以更便宜,暂停在银行借 款而通过从成百上千的个人储户收集少量资金。整个过程的净效应是如果中介不存在，借贷会更便宜。用技术术语说,金融中介机 构由于搜索采集、信息处理的成本而减少“摩擦”。

15.earlier, we defined trade credit as extended in connection with goods purchased for resale.It is this qualification—goods purchased for

resale—that distinguishes trade credit from other related forms.Machinery and equipment, for example, may be purchased on credit by means of an installment purchase contract of some sort.But if the equipment is used by the firm in its production process rather than resold to others, then the financing usually in not called “trade credit”.Credit extended in connection with goods purchased for resale by a retailer or wholesaler, or raw materials used by a manufacturer in producing its products, is called “trade credit”.Thus, we exclude also consumer credit, which is credit extended to individuals for purchase of goods for ultimate use rather than for resale.(page72)

早期，我们定义了商业信用作为信用与购买商品转售连接的扩展，它是这个资格——=购买商品转售——，贸易信贷与相关的其他形式区分开来。例如，机械设备，可以赊购的某种类型的分期付款合同的方式，但如果设备在其生产过程中的公司而不是转售给他人使用，那么融资通常不叫“贸易信贷，信用与购买的零售商或批发商转售货物连接扩展，或使用的原材料是由一个制造商生产的产品，被称为“商业信用”，因此，我们排除了消费信贷，这是信贷扩展到最终使用而非为销售货物的购买人。

16.the extent to which trade credit is used as a source of funds varies widely among firms.In general, manufacturers, retailers, and wholesalers

make extensive use of trade credit.Service firms purchase less and therefore rely less on trade credit, there is considerable variation also with respect to firm size;small firms generally use trade credit more extensively than large firms.When monetary policy is tight and credit is difficult to obtain sufficient funds through normal channels may obtain financing indirectly from large suppliers by “stretching” their payment periods and expanding accounts payable.Large firms often are willing to finance their smaller customers in this manner in order to preserve their markets.(page72)

在何种程度上的贸易信贷作为资金来源之间的差别很大的公司。在一般情况下，制造商，零售商和批发商，使贸易信贷的广泛使用，服务企业购买更少，因此较少依赖贸易信贷。相当大的变化，也与企业规模存在；小企业一般采用信用交易更广泛比大公司。当货币政策从紧的信用是很难获得的，小公司往往会增加其对贸易信贷的依赖。大公司往往有更好的金融市场和更多的协商权相对于商业银行和其他中介机构比小公司。在资金紧张的时期，小企业无法通过正常渠道获得足够的资金可以获得间接融资的大型供应商的“拉伸”他们的付款期限和扩大应付账款。大公司往往愿意资助他们的小客户以这种方式来保护他们的市场。

17.OBM is the application of principles of behavioral psychology and the methodologies of behavior modification/applied behavior analysis,to the study and control of individual or group behavior within organizational settings.(Frederiksen and Lovett, 1980, p.796)(page79)组织行为管理是应用行为心理学的原则以及行为变动分析或应用行为分析的方法，以研究和控制组织内定的个体或群体行为。

18.a final important characteristic of OBM is the methodology employed.Methodology refers to the techniques used for assessing and

analyzing behavior.The methodology used in OBM differs from that traditionally used to study individuals or groups in organizations in two important respects.First, there is the onging and direct observation of behavior as it occurs in the organization.Rather than focusing on what people tell you about how they act or feel, OBM actually looks at what they do.This doesn’t mean that an individual is never asked about feelings or perceptions, but rather that actual accomplishments are more important than internal feelings.This focus is onging: rather than basing assessments on one-time surveys, collecting repeated observations over time becomes important.In other words, there are repeated measurements of what people are actually doing over time rather than a one-time assessment of how they feel about what they are doing.A second important characteristic of the methodology is the use of within-group comparisons of performance.What this means is that a single individuals are observed over time as the conditions are changed.Employees’ current performance is compared to the baseline of their past performances as programs are introduced or other conditions changed.This contrasts with the traditional approach of comparing different groups of individuals.It forces one to look for practical significance rather than statistical significance as the criteria for improvement.This is an important consideration, since sometimes a statistically significant change in behavior may be of little or no practical significance to the organization.There are many variations on this within-group methodology that will be covered later in this volume.(page81)

自有品牌的最后一个重要的特点是所采用的方法。方法论是指技术用于评估和分析的行为。用OBM的方法不同于传统上用于研究中的两个重要方面的组织中的个人或团体。首先，有持续的观察的行为，它发生在组织和直接。而不是专注于什么人告诉你关于他们的行动或感觉，OBM实际上看他们做了什么。这并不意味着一个人是没有问我的感受或看法，而是实际的成就比内部的感情更重要，这是正在进行的；而不是基于一次性调查评估，收集重复观测随着时间的推移变得很重要。换句话说，有重复测量随着时间的推移，人们正在做什么而不是一次性的评价如何，他们觉得他们做的事情。该方法的第二个重要的特征是使用在性能组比较，这意味着，随着时间的推移观察为条件的改变是一个单一的个人或团体。员工目前的绩效进行比较的基线为自己过去的表现进行了程序或其他条件的改变。与此相反，不同群体的个人比较传统的方法。它迫使人们寻找现实意义而不是统计意义的改进的标准。这是一个重要的考虑因素，因为有时行为的统计上的显着变化可能很少或没有实际意义的组织。有许多变异——这在小组的方法，将覆盖在这卷后

19.profitability is the mainstay goal of a business organization.No matter how it is measured or defined, profit over the long term is the

clearest indication of a firm’s ability to satisfy the principal claims and desires of employees and stock holders.The key phrase in the sentence is “over the long term”.Obviously, basing decisions on a short-term concern for profitability would lead to a strategic myopia.A firm might overlook the enduring concerns of customers, suppliers, creditors, ecologists, and regulatory agents.In the short term the results may produce profit, but over time the financial consequences are likely to be detrimental.(page116)

盈利能力是一个企业组织的主要目标。不管它是如何测量或定义的，长期的利润是企业的能力，以满足主债权、员工和股东的欲望的最明显的迹象。句中的关键词是“长期的”。显然，以决定在短——盈利能力的长期的关注会导致战略近视。一个公司可能忽略的客户，供应商，债权人，生态学家的持续关注，与监管机构。在短期内，结果可能产生的利润，但随着时间的推移，财务后果可能是有害的。

20.Adam Smith, in his Wealth of Nations(1776)is often given credit for starting the industrial revolution.Adam Smith believed that

selfishness, in an ethical sense, is not highly rated.However in an economic sense, if we encourage individuals to believe that their own hard work would provide direct economic rewards to them, this new “release” of human energy would set in motion economic growth.First, self-interest, freely expressed, would jump-start the economy.Secondly, the gain falling to the hard-working individual could not be fully captured by this economic man.This is because in the quest to build personal wealth, one needs others.Inevitably and automatically, he reasoned, an “invisible hand” assures that the reach of the individual would produce benefits, even if unintended—for all others.Two concepts: the economic man(interested largely in himself)and the invisible hand became the twin pillars of capitalist or free market ideology.(page126)

亚当史密斯曾在许多国家大加赞赏工业革命。亚当史密斯认为，自私在道德范畴里是不为人称道的品性；但在经济方面，如果我们向个体鼓吹，使他们相信个人的辛勤工作能产生直接的经济回报，这将促使他们释放更大个人能量从而促进经济增长。首先，得到自由表达的利己心理能够推动经济的发展。其次，产生经济效益的个人并不能获得自己辛勤劳动所产生的所有价值。这是因为在追求个人财富的过程中，一个人需要其他人的帮助。不可避免，一只“无形的手”促使个体为周围创造财富，即使并非本意。两个概念：产生经济效益的个人和无形的手联合起来，成为资本主义或自由市场理论的支撑。

第二篇：企业管理经济管理专业英语名词

企业管理经济管理专业英语名词.txt35温馨是大自然的一抹色彩，独具慧眼的匠师才能把它表现得尽善尽美；温馨是乐谱上的一个跳动音符，感情细腻的歌唱者才能把它表达得至真至纯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。Level 层

Load 负荷

Lot for Lot 按需订货法

LP(Linear programming)线性规划

Machine Loading 机器加载

Make-to-order Product(MTO)面向订单生产的产品

Make-to-stock Product(MTS)面向库存生产产品

Manufacturing Resource Planning(MRP II)制造资源计划

Master Production Schedule(MPS)主生产计划

Material Requirements Planning(MRP)物料需求计划

MBO(Management by objective)目标管理

Net Change MRP 净改变式物料需求计划

Net Requirements 净需求

Oliver Wight MRP-II理论的创始人

On-hand Balance 现在库存量

Open Order 未结订单/开放订单

Order Entry 订单输入

Order Promising 订货承诺

Pegging 反查

Picking 领料/提货

Picking List 领料单

Planned Order 计划订单

Post-deduct Inventory Transaction Processing(Backflush)后减库存处理法/倒冲法

Pre-deduct Inventory Transaction Processing 前减库存处理法

Production Planning 生产规划编制

Projected Available Balance 预计可用库存

Gueue 队列

Gueue Time 排队时间

Regeneration MRP 重生成式物料需求计划

Rescheduling Assumption 重排假设

Resource Requirement Planning 资源需求计划

Rough-cut Capacity Planning 粗能力计划

Routing 工艺路线

Safety Stock 安全库存

Safety Time 保险期

Scheduled Receipt 预计入库量

Scrap Factor 残料率/废品系数

Service Parts 维修件

Shop Floor Control 车间作业管理

Shrinkage Factor 损耗系数

Time Bucket 时间段

Time Fence 时界

VE(value engineering)价值工程

Vendor Scheduling 采购计划法

Work Center 工作中心

Work in Process(WIP)在制品

ZBB(Zero based Budgeting)零基预算

Zero Inventories 零库

第三篇：自动化专业英语重点

欧姆定律

Ohm’s law states that the voltage across the resistor is equal to the current through the resistor multiplied by the value of the resistance.法拉第定律

Faraday’s states that the voltage across the inductor is proportional to the rate of change with time of the current through the inductor.基尔霍夫第一定律

Kirchhoff’s first law states that the algebraic sum of the voltages around a closed loop is 0,or,in any closed loop, sum of the voltage rises must equal the sum of voltage drops.运放

The first law states that in normal op-amp circuits we may assume that the voltage difference between the input terminals is zero, that is, U+=U-.The second law states that in normal op-amp circuits both of the input currents may be assumed to be zero: I+=I-电路理论 theory of circuit

模拟电子技术analog electronics technology

数字电子技术digital electronics technology

电力电子技术power electronics technology

电磁场electromagnetic field

电机与拖动electric motor and electric drive

电力拖动自动控制系统electric drive automatic control system 自动控制理论automatic control theory

现代控制理论modern control theory

智能控制intelligent control

微机原理principle of microcomputer

计算机接口技术computer interface technology

计算机控制技术computer control technology

自动调节装置automatic regulators

过程控制系统process control system

过程检测及仪表process measurement and instrument

单片机原理与应用principle and application of single-chip computer 可编程序控制器系统programmable logical controller system 现场总线技术fieldbus technology

嵌入式系统embedded system

供电技术power supplying technology

计算机仿真computer simulation

信号分析与处理signal analyzing and processing

集散控制系统distributed control system

楼宇自动化building automation

机器人学robotics

GTOgate turn-off thyristor门极可关断晶闸管 GJTbipolar junction transistor双极结型晶体管 SCR

第四篇：会计专业英语重点（本站推荐）

一、名词解释

1.account reveivable(应收账款)are liquid assets,usually being converted into cash within a period

of 30 to 60 days.Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and marketable securities.2.double entry accounting（复式记账法）is a standard accounting method that involves each

transaction being recorded in at least two accounts, resulting in a debit to one or more accounts and a credit to one or more accounts.3.materiality（重要性原则）refers to the magnitude of an omission or misstatement of accounting

information that, considering the circumstances ,make it likely that the judgment of a reasonable person relying on the information would have been influenced by the omission or misstatement.4.perpetual inventory system（定期盘存制）Under the perpetual inventory system,the inventory

records are kept up-to-date.Virtually all large business organizations use perpetual inventory systems.5.unearned revenue（预收账款）A liability for unearned revenue arises when a customer pays in

advance.6.financial statement（财务报表）Four related accounting reports that summarize the current financial

position of an entity and the results of its operations for the preceding year(or other thim period)

7.historical cost（历史成本）The historical cost of an asset is the exchange price in the transaction in

which the asset was acquired

8.depreciation（折旧）The systematic allocation of the cost of an asset to expense over the years of

its estimated useful

9.accrued liabilities（应计负债）The liabilities to pay an expense which has accrued during the

period.Accrued liabilities are also called accrued expenses.10.income（收入）is defined as increases in economic benefits during the reporting period,in the form

of inflows or enhancements of assets,or decreases of liabilities tha result in increases in

equity,other than those relating to contributions from equity participants.Income encompasses both revenue and gains.11.asset（资产）is a resource controlled by the enterprise as a result of past events and from which

future economic benefits are expected to flow to the enterprise.12.account payable（应付账款）often are subdivided into categories of trade accounts payable and

other accounts payable.Trade accounts payable are short—term obligations to suppliers for purchases or merchandise.Other accounts payable include liabilities for any goods and services other than merchandise.13.FIFO（先进先出法）A method of computing the cost of inventory and the cost of goods sold based

on the assumption that the first merchandise acquired is the first merchandise sold,and that the ending inventory consists of the most recently acquired goods.14.Goodwill（商誉）The present value of expected future earnings of a business in excess of the

earnings normally realized in the industry.15.cost principle（历史成本原则）The cost principle states that assets should by recorded at their

cost.Cost is the value exchanged at the time something is acquired.二、英译中（10个，1分一个）

三、句子翻译（英译汉，汉译英各5个，每个3分）

四、分录（10个，2分一个）

注：二到四题老师没有画重点，考的都是书上1到6章很基本的东西。

五、小作文（400字，三选一）Accounting is the language of businessAccounting in the modern timeAccounting is an economic management activities.

第五篇：经济管理专业英语part one

效用的概念

经济学家开始研究消费者行为学是在一个多世纪以前，当时心理学界流行这样的说法:人们的很多行为可以用人们为了尽可能获得更多的幸福、规避更多的痛苦而做的努力来解释。这种苦乐学很快便被经济学家借用了并运用与消费者的消费行为中并使之成为解释消费者行为的第一个理论：基础的经济论点是理智的消费者会有意识的管理他们对于商品和服务的消费来时总体满意度最大。经济学家把人们对商品和服务的需求与满足成为“效用”。

效用的概念侧重于拥有、使用、消费商品与服务或者从中获取相关的快乐和满足。是商品固有的效用而且不管商品具有什么样的质量，它都有满足幸福感的能力。效用的来源和引发效用的原因是多种多样的，提一下最主要的：更加健康的身体、富有美感的外观和设计、简单的使用方法、风格和品味、耐用性、方便性、奢华度、舒适度、个性、快乐、威信、地位、自尊、安全、自我满足还有权力。因此效用既有客观特征又有主观特征。尤其跟个人品味、偏好、感觉、个性的构成及思维的状态有关。

总的来说，商品拥有的可识别的效用是可变的，并不是绝对的。首先，对于同一件商品，两个人不会拥有相同程度的满足感，一个人可能通过吸烟获得巨大的效用，然而，另外的人却觉得讨厌：凯迪拉克对某些人而言，可以说是重要的地位象征（因此获得巨大的效用），二二·然而对于其他人却只有很少或几乎没有效用。不同的人买同样一件商品的用途和目的有很大的不同。以花生为例有的人买了后放在鸡尾酒晚会上，有的人买来做花生糖，还有的人买来喂松鼠。有几种不同的情形就有几种不同的效用，而且一种商品产生的效用也会随着时间的不同而不同。汽油价格的上升，很快的调整了人们对小型汽车的效用的看法，羊毛衣的效用或者需求满足的动力对于短冬气候下的人和长冬气候下的人而言就不一样。不同的人对商品和服务的看法不同，如果这些因素都不考虑的话，对于人们买了什么或卖多少，效用的概念提供了一个有意义的根据来解释人们的这种偏好。因为它是根据商品和服务的消费速度来比较从中获得效用的大小。

当然，用基数排序法精确的表示从某种商品中获得的满足感的强度是不太可能的，因此数值用来代表效用。一个人会说：“我最爱吃虾”或者说“我最爱吃龙虾胜过其他的海鲜或肉”但几乎没有人说“喜爱的17”，更没人能听懂，但是效用概念的实质还是适用顺序表示。用顺序表示爱好度时人们只可能区分最高和最低、最好和最坏或者最满意和最不满意；没有人会试着去数量化一种效用比另一种好（或坏）多少。

摒弃效用不能精确定量的事实，效用可以按基数排序法排列的假设还是很有用的。这将会使解释几种重要的消费者行为变得容易得多。

市场如何发挥作用

考核一种商品市场的关键是它的竞争结构——在这个行业中有很多还是很少卖家。这里的“多”和“少”不仅是看企业的数目，更重要的是看企业间的竞争活动。一种产品有很多卖家是说没有哪家企业有足够大的市场份额，或者作为市场领导者高高在上，使得其余的卖家只能对它已有的行动做相应的反应。在整个市场范围内每个企业都足够小或者足够不重要。实际上每一家都是淹没在众多企业中的小企业，不会引起其他企业的注意。反之，我们说一种产品的卖家很少是指每一个企业都被对手注意到，它的每个举动都会引起竞争对手的反应。”很少”是少到企业认为有必要彼此紧跟对方的行动程度。企业很少是说每个企业都与它所在的市场大小息息相关。一般而言，当企业数目少时，每个企业的规模会相应的大，单一企业或者垄断是少有的极端事件。

市场分析的第二个关键因素和卖家的产品是完全相同的还是有区别的有关。不论何时购买者在哪里购买，消费者不会对某一个企业的产品有特殊的偏好，而对另一个企业的产品不感兴趣，就认为商家的产品是完全一样的。发生这种事可能是因为商品是由同一套,给质量赋予一个确切的量化质量后进行分级的工序产生的，而与商家无关。举例来说，精选牛肉就

是精选牛肉，说不出来（也无关紧要）它是产自牧场A还是牧场B。如此而言，同一个产业里，企业生产的产品趋于完美替代品，例如棉花、硫磺酸、天然气、煤、水泥和咖啡豆。

另一方面，如果一个企业的产品是独特的或者有几分区分度的，它们就不是其他产品的完美替代品，购买者可能有很好的原因喜欢一家的产品而胜过其他家的产品。然而最终的差异化取决于消费者的意愿，而且从众多企业的产品中发觉的不同可能是真实存在的，也可是是认为认定的。真正存在的差别涵盖了外观、材料、设计、工艺和服务，这些明显都是产品差异化的重要方面，但是主观感受到的差异涵盖了品牌、商标、包装还有广告，这些对购买者而言也会很重要。例如，尽管所有品牌的阿司匹林化学成分基本都一样很多购买者显示出对某一品牌比其他的更热衷的趋势。

另外，应该认识到（就产品的效应而言）一个企业的产品不仅仅限于产品本身和功能上的哪些特征。尽管在一个地区里的很多零售商都卖佳洁士牙膏，但是佳洁士的购买者对他们的态度却不一定是相同的。在某个店里的店员可能更有礼貌，或者店面的位置更方便，或许结账系统更迅速，或许配送服务更有弹性，或许赊账条款更通融，这些因素可能导致购买者更偏爱某一家店铺，即使是企业的产品是一样的。品牌众多的鞋、酒、谷物、化妆品、头饰还有软饮料都是这种差异化产品的例子。

根据商家是“大量”还是“少量”，产品是相同还是不同的，竞争在各自的轨道上进行着，从这个角度看，总结出四条市场结构和组织的形式。

1、完全竞争——很多商家卖标准化的产品。

2、垄断竞争——很多商家卖差异化的产品。

3、寡头——少数几个商家生产出售相同或者差异商品。

4、完全垄断——一个商家卖某种产品，产品无相近替代品。