会计名词术语.doc

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1、AAAP (Association of American Publishers),美国出版商协会Accessibility,data,可达性，数据Accountants,training of,会计师，培训Accounting departments,会计部门Accounting firms:会计师事务所 Large,大型的small,小型的and value assessment，价值评估Adobe,Adobe公司Adoption,technology,应用，技术AICPA（American institute of Certified Public Accountants）,美国注册会计

2、师协会Airline reservation system,航班订票系统Alarm function,警报功能Allocation,resource,分配资源Alphabets,字母表American Airlines,美国航空公司American National Standards Institute(ANSI),美国国家标准委员会X.12 standard，X.12标准America Online(AOL)，美国在线服务公司Apple Computer,苹果电脑Application,应用程序Application service provider(ASP),应用服务提供商Archite

3、cture,体系结构Archived data,归档数据Assessment,value,see Value assessment,评估，价值，见价值评估Association of American Publishers(AAP),美国出版商协会ATI，Inc.(fictional company),Inc ATI公司（虚构的公司）BBack-end process,后台流程Balanced scorecard,综合计分卡Bandwidth,带宽Bar codes,条形码Barrons Dictionary of Business Terms,拜伦商业术语词典Baseline cost,基线

4、成本BASIC，BASIC语言Benchmarking,基准测试Benchmarks,基准Best practice,最佳实务Beta testing,Beta测试Bioinformatic Sequence Markup Language(BSML),生物基因序列标记语言Browser,浏览器Business models,商业模式Buy-in,买入CCapital,资本Catalog generation,种类CD&Associates(fictional company),CD合伙制会计师事务所CDDB（compact disc data base）service,CDDB(光盘数据库)

5、服务Cell phones,手机Cellular communications,手机通讯Centralized business model,集中商业模式Central processing units(CPUs),中央处理器Change managers,更换管理层C（language）,C语言C+（language）,C+语言Classification systems,分类系统Client/server architecture,客户机/服务器体系结构 advantages of,优势 limitations of,局限 and PC purchases,PC购买 threats to,

6、威胁到 and Web services architecture,网络五服务体系结构Client-side processing,客户端的处理COBOL,COBOL语言(面向商业的通用语言)Collaborative implementation,协作实施Commitment,投入Communications,交流Communications theory,交流理论Compaq,康柏Completion(of new product development),完成（产品开发）Compromise,折中Computerization,电脑化Computer languages,电脑语言Comp

7、uters,evolution of,电脑，演变Confucius,孔子Conglomerate,Inc.(fictional company),Conglomerate 有限公司（虚拟公司）Connectivity,high-bandwidth,连接性，高带宽Consensus,一致Consulatants,咨询Contingency plans,应急计划Continuum model(of new product development),连续模式（新产品开发）Contracts,合同Control,data,控制数据Controlled vocabulary,可控词汇表Control r

8、eports,内部控制报告Corporate accounting departments,公司会计部门Corporation,公司Costs:成本 bandwidth:带宽 baseline,基线 as evaluation criteria,作为评估标准 lost opportunity,丧失的机遇 reporting,报告 of technology substitution,技术替换Culture,文化Customers,客户DDaimlerChrysler AG,戴姆勒-克莱斯勒Data:数据 accessibility /control of,可达性/控制 compromises

9、on,折中 definition of,定义 financial,财务Data aggregation,数据集合Databases,financial,数据库，财务数据Databases management system(DBMS),数据库管理系统Data mining,数据挖掘Data overload,数据超负荷Data warehouse,数据仓库Decentralized business model,分散的商业模式Decision making,决策制定Decision support system,决策支持系统Declarative languages,描述性语言Dedicate

10、d networks,专属网络Dell,戴尔Department of Defense,国防部Deployment(of implementation process),部署（实施流程）Description layer(Web services),描述层（网络服务）Deway Decimal System,杜威十进制系统Dialup connectivity,拨号连接Discovery layer(Web services),发现层（网络服务）Disruptive technology,爆炸性技术Document formatting,文档格式Document type definition

11、s(DTDs),文档类型定义EEAN（European Article Number）,欧洲商品编码Early Adopters,早期采用这Early Majority,早期的大多数Ease of use,容易使用E-commerce,电子商务Economice,经济性 and continuum model,连续模式 and cost assessment,成本评估 and functionality,功能性 and life span of technology,技术寿命 and value assessment,价值评估EDGAR Online LLC,埃德加在线有限公司EDGAR An

12、alyst LLC,埃德加分析EDI，see Electronic data interchange,EDI，见电子数据交换EDIA（Electronic data interchange Association）,EDIA电子数据交换协会EDIFACT(United Nations Electronic Data Interchange for Administration,Commerce,and Transport),EDIFACT(美国用于行政管理，商业和运输的电子数据交换)Einstein,Albert,爱因斯坦 阿尔伯特Electronic business XML(ebXML):

13、电子商务XML definition of,定义 evolution of,演化 features of,特征 as subsystem of XML,作为XML的子系统Electronic Data Interchange Association(EDIA),电子数据交换协会Electronic data interchange(EDI),电子数据交换 alternatives,备选方案 definition of,定义 features of,特征 as legacy system,陈旧系统 and size of system,和系统规模Electronic spreadsheets,电

14、子制表软件Element,元素Employees,员工Encarta Dictionary,英卡特词典Encryption,加密End users,最终用户Enterprise resource planning(ERP),企业资源规划系统Environment,环境Error detection,错误检测European Article Number(EAN),欧洲商品编码Evaluation:评估： of implementation process,实施流程 of product position on continuum,产品存续定位 of value,价值 of XBRL-enabl

15、ed solution,XBRL解决方案Expert system,专家系统eXtensible Business Reporting Language(XBRL),可扩展商业报告语言 assessing value of implementing,评估实施价值 beginning of,开端 and corporate business model,公司商业模式 cost savings with,成本节约 as declarative language,作为描述性语言 definition of,定义 extensibility of,可扩展性 future of ,未来 generic

16、XML vs.,一般XML major challenges of,主要挑战 non-financial reporting functions of,非财务报告功能 as open language,开放式语言 opportunities provided by，提供的机遇 as platform-independent language,独立于平台的语言 as standard language,标准语言 tagged data in,带标记的数据 XML as superset of,作为XML的子集Extensible Financial Reporting Markup Langua

17、ge(XFRML),可扩展财务报告语言Extensible Markup Language-Message Text Format(XML-MTF),可扩展标记语言-信息文本格式eXtensible Markup Language(XML),可扩展标记语言 beginnings of,开端 custom catalogs generated with,产生的目录 and data,数据 as declarative language,作为描述性语言 and display,显示 extensibility of,可扩展性 HTML vs.,HTML对 as superset of XBRL,作

18、为XBRL扩展集 tagged statements in,带标记的表达式Extensible Stylesheet Language(XSL),可扩展样式语言External fact finding,外部信息搜寻Externally-focused evaluation criteria,集中在外部的评估标准External marketing,外部营销External reports,外部报告FFact finding,信息搜寻Feasibility,可行性Filtering,过滤Financial reproting:财务报告： achieving progress in,达到流程 c

19、osts of,成本 current approach to,当前方法 as form of communications,交流形式 Internet-based,以互联网为吉春 managementview of,管理人员的角度 volume of,数量Financial statements,财务报表Firewalls,防火墙Fraud,欺诈Functionality,功能性Functional specifications,功能规范GGAAP（generall accepted accounting principles）,GAAP(公认会计准则)GAME（Genome Annotati

20、on Markup Elements）,基因注释标记元素Generalized Markup Language(GML),通用标记语言GGG（Great Global Grid）,GGG全球电脑网络Gracenote CDDB Music Recognition Service,格雷斯努特CDDB音乐认证服务Grammar,语法Graphical user interface(GUI),图形用户界面HHealthcare industry,医药保健行业Health Level 7(HL7) protocol,健康标准7协议Hewlett-Packard,惠普High-bandwidth con

21、nectivity,宽带连接HTML, Hypertext Marup Language,超文本标记语言Human resources,人力资源IIBM,美国国际商用机器公司Ics(integrated circuits),IC 集成电路Implementation:实施： assessing benefits of,评估收益 collaborative,协作 time frame for,时间框架Implementation process,实施流程 corporate accounting department example of,公司会计部门举例 deployment phase of

22、 ,部署步骤 evaluation phase of,评估步骤 fact finding phase of,信息搜寻步骤 implementation phase of,实施步骤 large accounting firm example of,大型会计师事务所举例 planning phase of,规划步骤 predictors of successful,预计成功 resource allocation,资源分配 small accounting firm example of,小型会计师事务所举例 timing of,时机Implementation team,项目实施小组Incept

23、ion(of new product development),开端（新产品开发）Incremental cost,增加的成本Information(definition),信息（定义）Information systems,failure rate of,信息系统失效率Information technology(IT),信息技术 changing nature of,变化的本质 infrastructure evolution of,基础设施的演化 and standards,标准Infrastructure,基础设施 client /server,客户机/服务器 definition o

24、f,定义 investments in,投机于 mainframe,大型机 PC，个人电脑 as resource,资源 Web services,网络服务Innovation,创新Innovators,创新者Insourcing,内包Integrated circuits(ICs),集成电路Intellectual capital,智力资本Intellectual property,知识产权Intelligent agents,智能代理Interfaces:接口 definition of ,定义 and size of system,系统规模 system,系统Internally foc

25、used evaluation criteria,集中于内部的评估标准Intenal marketing,内部推广Internal repors,内部报告Internal Revenue Service(IRS),美国国税局International financial standards organizations(list),国际财务标准组织（列表）International Organization for Standardization(ISO),国际标准化协会International Telecommunications Union Telecommunications Stand

26、ardization(ITU-T) standards,国际电信联盟电信标准协会Internet,互联网Internet-based reporting,基于换联网的报告Intuit,直觉JJapanese Article Number(JAN),日本商品编号Java,JAVA语言KKM，Knowledge management,知识管理Knowledge base,知识基础Knowledge(definition),知识（定义）Knowledge workers,知识工人LLabor,organized,劳工组织Laggards,落后者Language(s),语言 computer,电脑 d

27、eclarative vs. Procedural,描述性 对程序性 definition of,定义 object-oriented programming,面向对象编程LANs(local area netoworks),局域网Late Majority,成熟期的大多数Legacy systemsm陈旧系统Libraries,数据库Life span(of technology),寿命（技术）Lost opportunity costs,损失的机会成本Lower-level managers,低级管理人员MMacintosh(Apple),苹果机（Macintosh）Mainframe c

28、omputers,大型电脑Management,管理层 and benchmarks,基准 and communications,交流 compromises of,折中 and data overload,数据超负荷 and evaluation phase,评估数据 and implementation phase,实施步骤 and innovation,创新 and people-oriented investment,以人为本的投资 successful,成功Management control data,管理层控制数据Marketing,市场营销Marketing gateway(o

29、f new product development),开拓市场（新产品开发）Markup(term),标记（术语）Metadata(definition),元数据（定义）Metcalf,Bob,梅特卡夫Metcalfs Law,梅特卡夫定律Microcomputers,微机NNational Semiconductor,美国国家半导体公司Needs analysis,需求分析Networks,网络Networking,网络化Network protocols,网络协议News services,新闻服务Number notation,注释的数量OOASIS(Organization for t

30、he Advancement of Structured Information Standards),结构化信息标准促进组织Object oriented,面向对象Object-oriented programming(OOP),面向对象程序设计Office of Official Publications of the European Community,欧盟的分公司间发布Open Financial Exchange(OFX),开放式财务交换Open language,XBRL as,开放式语言，XBRLOperations reports,经营报告Oracle,甲骨文公司Organi

31、zation for the Advancement of Structured Information Standards(OASIS),结构化信息标准促进组织Organized labor,有组织的劳工Outsourcing,外包PPackaging layer(Web services),软件包层（网络服务）Palo Alto Reserach Center(PARC)，Palo Alto研究中心PDAs(personal digital assistants),PDA个人数据处理People-oriented investments,以人为本的投资Periodic Comprehens

32、ive Reports,定期综合报告Periodic Limited Reports,定期局部报告Planning(implementation process),规划（实施流程）Platform-independent language,XBRL as,独立于平台的语言XBRLPrice,价格Procedural languages,程序性语言Process-oriented investments,以流程为先的投资Process point(of new product development),生产环节Product viability,产品生命力Programmers,程序员Progr

33、amming languages,程序设计语言Project management system,项目管理系统Proprietary software,专用软件Protocols,协议Public relations,公共关系Pyramidal model,金字塔模型RRecord keeping,electronic vs.paperbased,数据记录，电子化对纸文本Reengineering,再造Reporting,Financial reporting,报告Request for proposals(RFPs),招标需求Requirements specification,需求规范Re

34、quirements specifications document,需求规范文档Resource allocation,资源分配Return on investment(ROI)，投资收益Risk,风险 as evaluation criteria,作为评估标准 people,人员 process,流程 resource,资源 technology,技术 and value assessment,价值评估SSABRE(Semi-Automated Business Research Environment),半自动商业研究环境Sarbanes-Oxley Act(SOA),萨班斯-奥克斯利

35、法案Schema,大纲Search engines,搜索引擎Securities and Exchange Commission(SEC),证券交易委员会Security,证券Seminars,研讨会Senior management,高级管理层Servers,服务器Server-side processing,偏向服务器的流程SGML，see Specialized Generalized Markup Language,SGML专用标记语言Shared vision,共享的视野Shareholders,股东Siemens AG,西门子Signing off (on work),验收（对于工

36、作）Site visits,实地访问Size,company,规模，公司Small accounting firms,小型会计事务所Software:软件 for mainframe computers,为大型机设计的 proprietary ,专用的Source code,源代码Specific Reports,特定报告Spreadsheets,电子表格Stakeholders,利益相关者Standards,标准 adoption of ,采用 communications,交流 definition of,定义 for ebXBRL, evolution of accounting,会计行

37、业的演变internet,互联网key issues with,关键问题organizations promoting,机构推广value of,价值Stylesheets,样式表Success,predictors of,成功，预测Sun Microsystems,太阳微系统公司Syntax,系统的Systems integration,系统整合System interfaces,系统接口TTages,标记Tagged data,带标记的数据Taxation,税务Taxonomy,分类法Tax returns,纳税申报Team,implementation,小组，项目实施Technical

38、gateway(of new product development),技术创新Technologies:技术： competing,竞争 life span of,寿命Technology Adoption Curve,技术应用曲线Technology-related investments,技术相关投资Telephones,电话Template,模板Time line,technology adoption,时间表，技术应用Time value,时间价值Timing :时机 of implementation process,实施流程 for small accounting firms,

39、小型会计师事务所Training,培训Transport layer(Web services),运输层（网络服务）UUN/CEFACT(United Nations Centre for Trade Facilitation and Electronic Business),联合国贸易促进和电子商务中心Uniform Product Code(UPC),通用产品代码United Nations Electronic Data Interchange for Administration,Commerce and Transport(EDIFACT),管理，商业和运输电子数据交换（联合国）Un

40、iversal Business Matrix LLC, Universal Business Matrix 有限公司Usability,可用性User documentation,用户档案Users,end,用户，最终VValue-added networks(VANs),增值网络Value assessment,价值评估 balanced scorecard technique for,综合计分卡方式 benchmarking for,基准测试法 and corporate environment,公司环境 of ROI,投资收益 time,时间Value chain,价值链Vendors

41、:供应商 and benchmarks ，基准 collaboration with,协作 evaluation of,评估 and product functionality,产品功能 relationships with,关系 XBRL（list）,XBRL列表Vendor agnostic industry standards,与供应商无关的行业标准Verdor-specific communications standards,供应商指定的交流标准Viability,product,生命力，产品Virtual structure,虚拟结构Vision,愿景Vocabulary,词汇表V

42、olume,reporting ,数量，报告WWeb-based reporting,see Internet-based reporting,基于网页的报告 见基于互联网的报告Web browsers,网络浏览器Web services architecture,网络服务体系结构 AOL example of,AOL美国在线举例 and client/server architecture,客户机/服务器 体系结构层 layers of,层 and PC purchases,采购PC threats to,威胁World Wide WebWorld Wide Web consortium(W

43、3C),World Wide Web Consortium 3W协会XXBRL-enabled solution evaluation ,XBRL方案评估 collaborative implementation phase of,协作实施步骤 external focus phase of,外部关注步骤 internal focus phase of,内部关注步骤Xerox,施乐公司XFRML（Extensible Financial Reporting Markup Language）可扩展财务报告标记语言XML-MTF（eXtensible Markup Language-Message Text Format）XML-MTF可扩展标记语言-信息文本格式