企业资源计划系统ERP会计引擎的本地化改造

ERP是一个集成的信息系统，而将ERP内部物流模块与财务模块集成在一起的主要工具是会计引擎。通过强大的会计引擎，ERP实现了财务业务的一体化以及财务分析的多元化，因此探究ERP中会计引擎的功能以及改造 方法，对于ERP内部财务模块的集成以及国外优秀ERP软件的本土化改进等提供有益的参考借鉴。

一、ERP中会计引擎的内涵

会计引擎(Accounting Engines)是用于采集、处理输出会计相关信息的一个连接数据库和其他应用系统的数据处理器。它基于数据库语言来设定整个应用系统运作模块中的参数，除了增加、删除、更改目录、文件、字段等功能外，亦自行处理原有会计相关资料的过滤、转换、检查、修正字段间及文件间的连结、显示错误等，并主动引导整个设计过程。例如物流处理过程自动产生的会计凭证经由会计引擎编译完成后，再转移入其他系统，即将所有变更的指令传送至其他各个引擎、处理器，使得整个系统可以同步更新。会计引擎与使用者间是一种互动性的关系，且具有很高的自主性，会保护系统免于不当设计的损害。通过它就能够建立上下游采购或供应体系，实现各子系统的连结，实时反应系统、同步备份等。 会计引擎按照会计性质的不同，可以分为财务会计引擎与管理会计引擎两种。财务会计引擎伺机检测ERP业务活动中的财务会计相关信息，进而自动处理记账、过账业务，并为报表系统提供相关的报表数据。而管理会计引擎主要是采集与管理会计业务相关的信息，记录入数据库中，通过处理分析向相应的管理会计报表系统提供数据支持。

管理会计引擎常常嵌入智能分析工具，用于从数据库中提取、修改更新以及处理数据，生成决策所需的各种报表、报告等信息。管理会计的深入应用要依靠强大的商业智能分析引擎，从不同的管理纬度和深度全面地对企业经营现状及历史经营状况进行分析，对未来经营进行全面预测，从而为经营决策提供准确及时的数据信息。例如金蝶商业智能分析引擎针对客户不同的需求以及不同的分析目标，提供了多种可行的应用分析方法（包括结构分析、趋势分析、比率分析、敏感性分析、回归分析等）以及功能强大的数据挖掘、钻取的分析工具来提取基础数据，用于实现资产负债分析、财务收支分析、现金流量分析等。

不同ERP中的会计引擎基本是相同的，而差异更多地体现在它们提供的附加功能不同。ERP中的会计引擎主要通过考察一些关键特性如支持业务的灵活性、会计分录处理、报告生成、可用性以及其他特性等来描述其功能特性。

二、Compiere ERP&CRM中的会计引擎

Compiere ERP&CRM是国际著名的开源ERP软件，既具备比较完整的ERP基本功能，同时又是一个开放的ERP系统平台，为企业提供了一个可靠灵活的信息化实现工具。该软件公开后迅速在全世界范围拥有了几万个用户，并得到众多开源软件开发者的帮助。该软件

基于J2EE架构、Oracle数据库，纯Java编写，具有很强的信息集成性。在此系统中业务处理所产生的会计信息如订单的记账、#5@p的记账等过程会通过在Jboss中间件中定义的会计引擎工具自动导入到记录会计数据库中的行项目表中，从而完成内部财务业务的一体化操作。

由于Compiere ERP&CRM是基于西方的管理会计制度开发出来的，和我国现有的会计制度有较大区别，所以，在我国的企业中要利用这种开源软件，必须对Compiere ERP&CRM的会计引擎进行适当改造。

西方的ERP系统（例如SAPR/3系统、Compiere ERP&CRM系统等）的设计主要是面向流程的，注重的是各个流程之间的承接和匹配关系；而国内ERP的设计思想主要是面向功能的，注重的是具体的功能模块的实现。因此，在国内的ERP中通常就有比较具体的成本核算模块、成本报表模块、预算管理模块等等，通常这种情况下使得系统不能很好的集成，可能会造成流程的中断和代码的重复。而这些在西方的ERP中就很少体现，它们是把管理会计的内容集成到各个业务流程中去，而根本不存在一个独立的管理会计模块。它们的管理会计模块与ERP其他模块不同，并不强调企业交易程序的自动化，而仅需要从ERP其他模块取得分析所需的信息，比如其所处理的成本信息首先由财务会计模块过账而来。ERP中涉及的管理会计内容是非常分散与广泛的，而且渗透到ERP的各个模块的重要环节。其层次体系可以用图2简单表示。因此了解ERP中管理会计体系，将有益于管理会计引擎的改造。

三、改造Compiere ERP&CRM的会计引擎

要实现对ERP中管理会计引擎的改造需要涉及许多基础的财务内容的重新定义与处理，这些内容具体包括如下几个方面：

（1）基本财务数据的产生规则与主要用途。例如研究西方管理会计系统的设计思想；理解基本数据的表项定义包括底层财务数据库的记账分录和各种行项目表，实现可维护的西方会计与中方会计可对照的科目维护表；理清系统所含的预算账套、实际账套、统计账套、预计发生账套的功能作用以及各账套之间的关系；剖析自动过账科目与实际业务的对应规则并实现规则的灵活维护等等。其中特别是对会计引擎的作用、多维会计立方体的处理逻辑内容的研究，将对整个会计引擎的改造具有支持作用。

（2）系统财务业务流程的分析。可以根据SAP的R/3参考模型中的事件驱动流程链（Event-driven-Process Chain，EPC）来对系统中的业务流程进行分析。

（3）对整个管理会计体系流程的优化与重构。并根据对管理会计引擎的理解与分析，针对原有系统的情况，重新定义一些符合中国业务处理习惯的规则和中国会计准则的财务体系，在原有的技术构架下进行有效的改造，真正实现财务业务的一体化、管理会计与财务会计的一体化、系统实施的本土化和定制化。

基于对以上问题的理解与改造，对于ERP中管理会计引擎改造的主要关键环节由以下几个问题：

（1） ERP系统中西方管理会计科目与中方管理会计科目的对应和统一问题。

（2）系统中所含的预算账套、实际账套、统计账套、预计发生账套的功能作用以及各账套之间的关系问题。ERP中的预算管理体系提供了预算编制、预算控制和预算执行分析的功能，并支持企业从销售计划→生产计划→采购计划→费用计划→投资计划→资金计划→损益计划→资产负债计划的全面的预算编制过程。

（3）自动分录与实际业务的对应规则并实现规则的灵活维护的问题。深刻认识与理解Compiere ERP &CRM的自动分录体系与业务对应的会计规则比如在下一个标签“General Ledger(总分类账)”给出在自动产生会计分录所使用的会计科目。此外，还要增强对与材料相关的会计事项规则、与采购相关的会计事项规则、现金账会计规则集、增强会计规则集、可选会计规则集等产生会计分录情况的理解。这些规则对于系统底层会计分录记账的正确性与准确性是至关重要的。

（4）单笔结转与月末结转的问题。在系统的单笔结转是通过会计引擎采集业务信息而自动地产生成本的结转，它是从成本的结转的方式来进行处理的，当然具体的成本结转方法也都可以在此过程中得以运用。对于系统月末结转主要针对期间费用的结转包括管理费用、销售费用、金融费用等与期间相关的费用的结转。

（5）嵌入式管理会计引擎的问题。对此研究的路线主要是先从中西方财务会计的异同，然后考察系统内业务与财务流程并绘制出系统的流程分析图（EPC流程链），最后对整个ERP中的管理会计引擎进行重构，从而把握系统的主要思想精髓，为我国中小企业的信息化需求提供最有价值的解决方案。从具体操作上说，应对管理会计引擎重构的目标分解为不同的具体子目标，并通过不断的实践来分析这些子目标来得到可操作的结果，获得具有可操作性的成果是研究的最好的认定。实现管理会计引擎的嵌入式重构能够填补我国在管理会计应用方面的一项空白，具有较为重要的意义。

会计引擎实现了ERP业务与技术的完美统一。一方面它从企业的实际业务流程中获取相关的会计信息，另一方面又利用ERP中的数据库技术、数据挖掘技术、商业智能技术等来提供强大的商业分析功能。从这两个方面来看，会计引擎工具的构造，至少需要掌握业务流程与信息技术的两种专业知识。因此，会计引擎的改造并不是简单的事情，同样需要我们去关注、去分析、去研究，这样才会真正建立完善稳定而又符合本地化需求的ERP系统

第二篇：企业资源计划系统 ERP Terminology

?业资?计??统 ERP Terminology

1 ABM Activity-based Management ???业?动??

2 AO Application Outsourcing 应?????

3 APICS American Production and Inventory Control Society,Inc ?国?产?库???协会

4 APICS Applied Manufacturing Education Series 实????????训?? 5 APO Advanced Planning and Optimization ?进计?????术

6 APS Advanced Planning and Scheduling ?级计?????术

7 Application Service/Software Provider 应??务/软??应?

8 ATO Assemble To Order ?货组装

9 ATP Available To Promise ??销??(?签约?)

10 B2B Business to Business ?业对?业(电??务)

11 B2C Business to Consumer ?业对?费?(电??务)

12 B2G Business to Government ?业对??(电??务)

13 B2R Business to Retailer ?业对经销?(电??务)

14 BIS Business Intelligence System ?业???统

15 BOM Bill Of Materials ???单

16 BOR Bill Of Resource 资??单

17 BPR Business Process Reengineering 业务/?业???组

18 BPM Business Process Management 业务/?业????

19 BPS Business Process Standard 业务/?业??标?

20 C/S Client/Server(C/S)\Browser/Server(B/S) ?户?/?务?\浏览?/?务? 21 CAD Computer-Aided Design 计??辅?设计

22 CAID Computer-Aided Industrial Design 计??辅??艺设计

23 CAM Computer-Aided Manufacturing 计??辅???

24 CAPP Computer-Aided Process Planning 计??辅??艺设计

25 Computer-Aided Software Engineering 计??辅?软??? 26 CC Collaborative Commerce 协??务

27 CIMS Computer Integrated Manufacturing System 计???????统 28 Capability Maturity Model ???????

29 COMMS Customer Oriented Manufacturing Management System ???户?????统

30 CORBA Common Object Request Broker Architecture ??对?请???结?

31 CPC Collaborative Product Commerce 协?产??务

32 CPIM Certified Production and Inventory Management ?产?库???认证资?

33 CPM Critical Path Method 关键线??

34 Customer Relationship Management ?户关???

35 CRP capacity requirements planning ????计?

36 CTI Computer Telephony Integration 电脑电话??(????)

37 CTP Capable to Promise ??诺???

38 DCOM Distributed Component Object Model ???组?对??? 39 DCS Distributed Control System ??????统

40 DMRP Distributed MRP ???MRP

41 DRP Distribution Resource Planning ?销资?计?

42 DSS Decision Support System 决????统

43 DTF Demand Time Fence ??时?

44 DTP Delivery to Promise ??诺??货时间

45 EAI Enterprise Application Integration ?业应???

46 EAM Enterprise Assets Management ?业资???

47 ECM Enterprise Commerce Management ?业?务??

48 ECO Engineering Change Order ??变?订单

49 EDI Electronic Data Interchange 电?数??换

50 EDP Electronic Data Processing 电?数?处?

51 EEA Extended Enterprise Applications 扩??业应??统

52 EIP Enterprise Information Portal ?业??门户

53 EIS Executive Information System ?层领导???统

54 EOI Economic Order Interval 经济?货??

55 EOQ Economic Order Quantity 经济订货??(经济???)

56 EPA Enterprise Proficiency Analysis ?业绩???

57 Enterprise Resource Planning ?业资?计?

58 ERM Enterprise Resource Management ?业资???

59 ETO Engineer To Order 专项设计??订单设计

60 FAS Final Assembly Schedule ?终装?计?

61 FCS Finite Capacity Scheduling ????计?

62 FMS Flexible Manufacturing System ?????统

63 FOQ Fixed Order Quantity ???货???

64 GL General Ledger 总账

65 GUI Graphical User Interface 图??户??

66 HRM Human Resource Management ??资???

67 HRP Human Resource Planning ??资?计?

68 IE Industry Engineering/Internet Exploration ?业??/浏览?

69 ISO International Standard Organization 国际标??组织

70 ISP Internet Service Provider ?联??务???

71 ISPE International Society for Productivity Enhancement 国际?产??进会 72 IT/GT Information/Group Technology ??/?组?术

73 JIT Just In Time ?时??/?时??产

74 KPA Key Process Areas 关键过??

75 KPI Key Performance Indicators 关键业绩?标

76 LP Lean Production ???产

77 MES Manufacturing Executive System ??执??统

78 MIS Management Information System ?????统

79 MPS Master Production Schedule ??产计?

80 MRP Material Requirements Planning ????计?

81 MRPII Manufacturing Resource Planning ??资?计?

82 MTO Make To Order ?货(订货)?产

83 MTS Make To Stock 现货(备货)?产

84 OA Automation 办??动?

85 OEM Original Equipment Manufacturing ??设备???

86 OPT Optimized Production Technology ???产?术

87 OPT Optimized Production Tible ???产时??

88 PADIS Production And Decision Information System ?产?决??????统

89 PDM Product Data Management 产?数???

90 PERT Program Evaluation Research Technology 计?评审?术 91 PLM Production Lifecycle Management 产???????

92 PM Project Management 项???

93 POQ Period Order Quantity ?????

94 PRM Partner Relationship Management ????关???

95 PTF Planned Time Fence 计?时?

96 PTX Private Trade Exchange ??????

97 RCCP Rough-Cut Capacity Planning ???计?

98 RDBM Relational Data Base Management 关?数?库??

99 RPM Rapid Prototype Manufacturing ??????

100 RRP Resource Requirements Planning 资???计?

101 Supply Chain Management ?应链??

102 SCP Supply Chain Partnership ?应链????关?

103 SFA Sales Force Automation 销??动?

104 SMED Single-Minute Exchange Of Dies ??换??

105 SOP Sales And Operation Planning 销??运?规?

106 SQL Structure Query Language 结???询语?

107 TCO Total Cost Ownership 总?运营??

108 TEI Total Enterprise Integration ???业??

109 TOC Theory Of Constraints/Constraints managemant 约??论/约??? 110 TPM Total Productive Maintenance ?员?产?维护

111 TQC Total Quality Control ??质???

112 TQM Total Quality Management ??质???

113 WBS Work Breakdown System ?????统

114 XML eXtensible Markup Language ?扩?标记语?

115 ABC Classification(Activity Based Classification) ABC?类? 116 ABC costing ?业???

117 ABC inventory control ABC 库???

118 abnormal demand ????

119 acquisition cost ,ordering cost ?货费

120 action message ?为/?动(??)??

121 action report flag ?动报?标?

122 activity cost pool ?业???

123 activity-based costing(ABC) ?业?????/业务??? 124 actual capacity 实际??

125 adjust on hand 调?现?库??

126 advanced manufacturing technology ?进???术 127 advanced pricing ?级???统

128 AM Agile Manufacturing ????

129 alternative routing ????(?艺?线)

130 Anticipated Delay Report ??预报

131 anticipation inventory 预?储备

132 apportionment code ?摊码

133 assembly parts list 装????

134 automated storage/retrieval system ?动仓储/检??统 135 Automatic Rescheduling 计??动??

136 available inventory ?达?库?

137 available material ????

138 available stock 达?库?

139 available work ????时

140 average inventory ??库?

141 back order ??(脱?)订单

142 back scheduling ??(?)计?/???产?

143 base currency ??币

144 batch number ?号

145 batch process ???

146 batch production ???产

147 benchmarking 标???(??)

148 bill of labor ?时?单

149 bill of lading ?货单

150 branch warehouse ?库

151 bucketless system ?时??统

152 business work 业务??

153 business plan 经营规?

154 capacity level ??????

155 capacity load ??负?

156 capacity management ????

157 carrying cost ??费

158 carrying cost rate ??费?

159 cellular manufacturing 单????

160 change route ????

161 change structure ??产?结?

162 check point 检?点

163 closed loop MRP 闭环MRP

164 Common Route Code(ID) ????标识

165 component-based development 组?(??)开发?术 166 concurrent engineering ??(??)??

167 conference room pilot 会议??拟

168 configuration code ???码

169 continuous improvement 进???

170 continuous process 连续??

171 cost driver ?业??发???

172 cost driver rate ?业??发???单?费? 173 cost of stockout ??损?

174 cost roll-up ??滚动计??

175 crew size ?组规?

176 critical part ????

177 critical ratio 紧??数

178 critical work center 关键????

179 CLT Cumulative Lead Time ?计???

180 current run hour 现?运转?时

181 current run quantity 现?运转数?

182 customer care ?户关?

183 customer deliver lead time ?户?货???

184 customer loyalty ?户?诚?

185 customer order number ?户订单号

186 customer satisfaction ?户满??

187 customer status ?户状况

188 cycle counting ??盘点

189 DM Data Mining 数???

190 Data Warehouse 数?仓库

191 days offset ???数

192 dead load ?负?

193 demand cycle ????

194 demand forecasting ??预测

195 demand management ????

196 Deming circle ??环

197 demonstrated capacity 实际??

198 discrete manufacturing ????产

199 dispatch to 调?

200 DRP Distribution Requirements Planning ?销??计? 201 drop shipment ?运

202 dunning letter ???

203 ECO workbench ECO???

204 employee enrolled ?册员?

205 employee tax id 员?税号

206 end item ?终产?

207 engineering change mode flag ??变???标? 208 engineering change notice ??变??? 209 equipment distribution 设备??

210 equipment management 设备??

211 exception control ????

212 excess material analysis ?滞???? 213 expedite code ???码

214 external integration ????

215 fabrication order ??订单

216 factory order ??订单

217 fast path method ???径?

218 fill backorder 补???

219 final assembly lead time 总装???

220 final goods ??

221 finite forward scheduling ??顺?计? 222 finite loading ???负?

223 firm planned order ?认?计?订单

224 firm planned time fence ?认计???时? 225 FPR Fixed Period Requirements ????? 226 fixed quantity ??数??

227 fixed time ??时间?

228 floor stock ?业现场库?

229 flow shop ??车间

230 focus forecasting 调?预测

231 forward scheduling 顺?计?

232 freeze code 冻结码

233 freeze space ?冻区

234 frozen order 冻结订单

235 gross requirements ???

236 hedge inventory ?积库?

237 in process inventory ???库?

238 in stock ?库

239 incrementing ??

240 indirect cost 间???

241 indirect labor 间???

242 infinite loading ???负?

243 input/output control ??/产???

244 inspection ID 检验标识

245 integrity ???

246 inter companies ??内?间

247 interplant demands ?际???

248 inventory carry rate 库??转?

249 inventory cycle time 库???

250 inventory issue 库?发?

251 inventory location type 仓库库?类? 252 inventory scrap 库?报废?

253 inventory transfers 库?转?

254 inventory turns/turnover 库?(资?)?转?数 255 invoice address 发???

256 invoice amount gross 发??额

257 invoice schedule 发??单

258 issue cycle 发???

259 issue order 发?订单

260 issue parts 发???

261 issue policy 发???

262 item availability 项????

263 item deion 项?说?

264 item number 项?编号

265 item record 项?记录

266 item remark 项?备?

267 item status 项?状态

268 job shop ??车间

269 job step ?业?骤

270 kit item ???项?

271 labor hour ???时

272 late days ?迟?数

273 lead time ???

274 lead time level ?????

275 lead time offset days ?????(补偿)?数 276 least slack per operation ??单个????时? 277 line item 单项产?

278 live pilot 应??拟

279 load leveling 负??

280 load report 负?报?

281 location code 仓??码

282 location remarks 仓?备?

283 location status 仓?状况

284 lot for lot ???货(?????/?补?) 285 lot ID ??标识

286 lot number ??编号

287 lot number traceability ?号?踪

288 lot size ??

289 lot size inventory ??库?

290 lot sizing ??规?

291 low level code ?层(?)码

292 machine capacity ????

293 machine hours ?时

294 machine loading ???载

295 maintenance ,repair,and operating supplies 维护?????? 296 make or buy decision ?购???决?

297 management by exception ?????

298 manufacturing cycle time ????时间

299 manufacturing lead time ?????

300 manufacturing standards ??标?

301 master scheduler ??产计?员

302 material ??

303 material available ?????

304 material cost ????

305 material issues and receipts ??发????

306 material management ????

307 material manager ??经?

308 material master,item master ?????

309 material review board ??????

310 measure of velocity ?产????

311 memory-based processing speed ???储?处??? 312 minimum balance ??库???

313 Modern Materials Handling 现????运

314 month to date ??计

315 move time , transit time 传递时间

316 MSP book flag MPS?录标?

317 multi-currency ?币?

318 multi-facility ?场?

319 multi-level ?级

320 multi-plant management ?????

321 multiple location ??仓?

322 net change 净?变?

323 net change MRP 净?变?MRP

324 net requirements 净??

325 new location ?仓?

326 new parent ?组?

327 new warehouse ?仓库

328 next code ?续编码

329 next number ?续编号

330 No action report ??动报?

331 non-nettable ??动??

332 on demand ???

333 on-hand balance 现?库??

334 on hold ??

335 on time ?时

336 open amount ???额

337 open order ?结订单/开?订单

338 order activity rules 订单?动规则

339 order address 订单??

340 order entry 订单输?

341 order point ?货点

342 order point system ?货点?

343 order policy ?货??

344 order promising ?货?诺

345 order remarks ?货备?

346 ordered by ?货?

347 overflow location ??库?

348 overhead apportionment/allocation 间?费??

349 overhead rate,burden factor,absorption rate 间?费? 350 owner's equity ???权?

351 parent item ??

352 part bills ???单

353 part lot ????

354 part number ??编号

355 people involvement ?员参?

356 performance measurement 业绩评?

357 physical inventory 实际库?

358 picking 领?/?货

359 planned capacity 计???

360 planned order 计?订单

361 planned order receipts 计?产??

362 planned order releases 计????

363 planning horizon 计??/计????

364 point of use ??点

365 Policy and procedure ???则???规? 366 price adjustments ??调?

367 price invoice 发???

368 price level ????

369 price purchase order ?购订单??

370 priority planning ??计?

371 processing manufacturing ????

372 product control 产???

373 product family 产???

374 product mix 产???组?

375 production activity control ?产?业?? 376 production cycle ?产??

377 production line 产?线

378 production rate 产??

379 production tree 产?结?树

380 PAB Projected Available Balance 预计??库?(?) 381 purchase order tracking ?购订单?踪

382 quantity allocation ????

383 quantity at location 仓?数?

384 quantity backorder ??数?

385 quantity completion ??数?

386 quantity demand ???

387 quantity gross ????

388 quantity in 进货数?

389 quantity on hand 现?数?

390 quantity scrapped 废?数?

391 quantity shipped 发货数?

392 queue time ?队时间

393 rated capacity 额???

394 receipt document ??单?

395 reference number 参?号

396 regenerated MRP ????MRP

397 released order ?达订单

398 reorder point ?订购点

399 repetitive manufacturing ????产(??) 400 replacement parts ?换??

401 required capacity ????

402 requisition orders 请购单

403 rescheduling assumption ???设

404 resupply order 补库单

405 rework bill ??单

406 roll up ?滚

407 rough cut resource planning ?资?计?

408 rounding amount ???额

409 run time ??(运?)时间

410 safety lead time ?????

411 safety stock ??库?

412 safety time ?险?

413 sales order 销?订单

414 scheduled receipts 计????(预计?库?/预??货?) 415 seasonal stock ?节储备

416 send part 发???

417 service and support ?务???

418 service parts 维??

419 set up time ?备时间

420 ship address 发运??

421 ship contact 发运单联??

422 ship order 发货单

423 shop calendar ???历(车间?历)

424 shop floor control 车间?业??(??)

425 shop order , work order 车间订单

426 shrink factor 损???(?数)

427 single level where used 单层?????

428 standard cost system 标?????

429 standard hours 标??时

430 standard product cost 标?产???

431 standard set up hour 标???设??时

432 standard unit run hour 标?单?运转?时

433 standard wage rate 标??资?

434 status code 状态?码

435 stores control 库???

436 suggested work order ?议??单

437 supply chain ?应链

438 synchronous manufacturing ????/???产 439 time bucket 时?(时间?)

440 time fence 时?

441 time zone 时区

442 top management commitment 领导?诺

443 total lead time 总???

444 transportation inventory ??库?

445 unfavorable variance, adverse ????

446 unit cost 单???

447 unit of measure 计?单?

448 value chain ??链

449 value-added chain ??链

450 variance in quantity ??

451 vendor scheduler,supplier scheduler ?购计?员/??计?员 452 vendor scheduling ?购计??

453 Virtual Enterprise(VE)/ Organization 虚拟?业/??

454 volume variance 产???

455 wait time ??时间

456 where-used list ?????单

457 work center capacity ??????

458 workflow ???

459 work order ???

460 work order tracking ????踪

461 work scheduling ??进???

462 world class manufacturing excellence 国际????业

463 zero inventories ?库?

464

465 Call/Contact/Work/Cost center ??/联络/??/???? 466 Co/By-product 联/?产?

467 E-Commerce/E-Business/E-Marketing 电??务/电??务/电??? 468 E-sales/E-procuement/E-partner 电?销?/电??购/电??? 469 independent/dependent demand 独???/?关???

470 informal/formal system ?/规?????统

471 Internet/Intranet/Extranet ?联?/?业内??/?业?联?

472 middle/hard/soft/share/firm/group ware ?间/?/软/??/?/?? 473 pegging/kitting/netting/nettable ??(??)/?????/净??计? 474 picking/dispatch/disbursement list 领?单(??货单)/??单/发?单 475 preflush/backflush/super backflush 预冲/?冲?/???冲 476 yield/scrap/shrinkage (rate) ???/废??/缩减?

477 scrap/shrinkage factor 残???废??数?/损??数

478

479 costed BOM ?????单

480 engineering BOM 设计???单

481 indented BOM 缩?????单

482 manufacturing BOM ?????单

483 modular BOM ?块????单

484 planning BOM 计????单

485 single level BOM 单层???单

486 summarized BOM 汇总???单

487

488 account balance 账户?额

489 account code 账户?码

490 account ledger ?类账

491 account period 会计?间

492 accounts payable 应?账?

493 accounts receivable 应?账? 494 actual cost 实际??

495 aging 账龄

496 balance due ???额

497 balance in hand 现??额 498 balance sheet 资产负债? 499 beginning balance ???额 500 cash basis 现????

501 cash on bank 银???

502 cash on hand 现?

503 cash out to ??给

504 catalog ?录

505 category code ?类码

506 check out 结帐

507 collection ??

508 cost simulation ???拟 509 costing ????

510 current assets ?动资产

511 current liabilities ?动负债

512 current standard cost 现?标??? 513 detail ?细

514 draft remittance 汇?汇? 515 end of year ??

516 ending availables ????? 517 ending balance ???额 518 exchange rate 汇?

519 expense 费?

520 financial accounting 财务会计 521 financial entity 财务实? 522 financial reports 财务报? 523 financial statements 财务报? 524 fiscal period 财务?间

525 fiscal year 财???

526 fixed assets ??资产

527 foreign amount ?币?额 528 gains and loss 损?

529 in balance ??

530 income statement 损?? 531 intangible assets ??资产 532 journal entry ?录

533 management accounting ??会计 534 manual reconciliation ??调账

535 notes payable 应???

536 notes receivable 应???

537 other receivables ??应??

538 pay aging ??账龄

539 pay check ?资??

540 pay in 缴?

541 pay item ??项?

542 pay point ??点

543 pay status ??状态

544 payment instrument ????

545 payment reminder ??单

546 payment status ??状态

547 payment terms ????

548 period ?间

549 post 过账

550 proposed cost ?议??

551 simulated cost ?拟??

552 spending variance,expenditure variance 开??? 553 subsidiary ?细账

554 summary 汇总

555 tax code 税码

556 tax rate 税?

557 value added tax ??税

558

559 as of date , stop date ????

560 change lot date ??????

561 clear date 结???

562 date adjust 调???

563 date available ????

564 date changed ????

565 date closed 结???

566 date due ????

567 date in produced ?产??

568 date inventory adjust 库?调???

569 date obsolete ?废??

570 date received ????

571 date released ????

572 date required ????

573 date to pull 发货??

574 earliest due date ??订单????

575 effective date ????

576 engineering change effect date ??变?????

577 engineering stop date ?????? 578 expired date ?????报废?? 579 from date ????

580 last shipment date ??运输?? 581 need date ????

582 new date ???

583 pay through date ?????? 584 receipt date ????

585 ship date 发运??

586

587 allocation ????

588 alphanumeric ??数?

589 approver ???

590 assembly 装?(?)

591 backlog ?结订单/??订单 592 billing 开单

593 bill-to 发????

594 bottleneck ?颈资?

595 bulk ?装

596 buyer ?购员

597 component ??/组?

598 customer ?户

599 delivery ?货

600 demand ??

601 deion 说?

602 discrete ??

603 ergonomics ??学(?类??学) 604 facility 设备???

605 feature ??组?/??? 606 forecast 预测

607 freight 运费

608 holidays ???

609 implement 实?

610 ingredient ?????

611 inquire ?询

612 inventory 库?

613 item ??项?

614 job ?业

615 Kanban ??

616 level 层?(级)

617 load 负?

618 locate ??

619 logistics ???????????

620 lot ??

621 option ?选?

622 outstanding ????

623 overhead ??费?

624 override ?盖

625 overtime ??

626 parent 双亲(??)

627 part ??

628 phantom 虚拟?

629 plant ???场?

630 preference ??权

631 priority ??权(级)

632 procurement ?购

633 prototyping ??测试

634 queue 队?

635 quota ?务额?报?

636 receipt ?????

637 regeneration ????

638 remittance 汇?

639 requisition 请购单

640 returned ?货

641 roll 滚动

642 routing ?艺线?

643 schedule 计??

644 shipment 发运?

645 ship-to ?货?

646 shortage ??

647 shrink 损?

648 spread ?摊

649 statement 报?

650 subassembly ?装??

651 supplier ?应?

652 transaction ?务处?

653 what-if ???样-将会?样

654

655 post-deduct inventory transaction processing ?减库?处?? 656 pre-deduct inventory transaction processing ?减库?处?? 657 generally accepted manufacturing practices ???产???则

658 direct-deduct inventory transaction processing ???减库?处?? 659 Pareto Principle ??图??

660 Drum-buffer-rope ?点-缓冲-绳?

661

663 Open Database Connectivity 开?数?库?连

664 Production Planning ?产规?编?

665 Work in Process ???

666 accelerated cost recovery system ???????? 667 accounting information system 会计???统

668 acceptable quality kevel ???质???

669 constant purchasing power accounting ?买够买?会计 670 break-even analysis ????

671 book value 帐???

672 cost-benefit analysis ??????

673 chief financial office 财务总监

674 degree of financial leverage 财务???数

675 degree of operating leverage 经济???数

676 first-in , first-out ?进???

677 economic lot size 经济??

678 first-in ,still-here ?进???

679 full pegging ???踪

680 linear programming 线?规?

681 management by objective ?标??

682 value engineering ????

683 zero based budgeting ??预?

684 CAQ computer aided quality assurance 计??辅?质??证 685 DBMS database management system 数?库???统 686 IP Internet Protocol ?际协议

687 TCP Transmission Control Protocol 传输??协议 689

690 API Advanced Process Industry ?级???业

691 A2A Application to Application 应??应?(??) 692 article ??

693 article reserves ???储

694 assembly order 装?订单

695 balance-on-hand-inventory 现?库??额

696 bar code 条?码

697 boned warehouse ?税仓库

698 CPA Capacity Requirements Planning ????计? 699 change management 变???

700 chill space ??区

701 combined transport 联?运输

702 commodity inspection 进????检验

703 competitive edge 竞争?势

704 container ?装?

705 container transport ?装?运输

706 CRP Continuous Replenishment Program 连续补??数 707 core competence ????

708 cross docking ??换装

709 CLV Customer Lifetime Value ?户??????

710 CReM Customer Relationship Marketing ?户关?营销 711 CSS Customer Service and Support ?户?务??? 712 Customer Service Representative ?户?务??

713 customized logistics ????

714 customs declaration 报关

715 cycle stock 经?库?

716 data cleansing 数???

717 Data Knowledge and Decision Support 数??识?决??? 718 data level integration 数?层??

719 data transformation 数?转换

720 desktop conferencing ??会议

721 distribution ??

722 distribution and logistics ?销???

723 distribution center ????

724 distribution logistics 销???

725 distribution processing ????

726 distribution requirements ?销?

727 DRP distribution resource planning ??/?销资?计? 728 door-to-door 门?门

729 drop and pull transport ??运输

730 DEM Dynamic Enterprise Module 动态?业???术 731 ECR Efficient Consumer Response ??顾??应 732 e-Government Affairs 电??务

733 EC Electronic Commerce 电??务

734 Electronic Display Boards 电????

735 EOS Electronic order system 电?订货?统

736 ESD Electronic Software Distribution 电?软??发 737 embedding ??

738 employee category 员??类

739 empowerment ?权

740 engineering change effect work order ??变???单 741 environmental logistics 绿???

742 experiential marketing ???销(?称?验?销)

743 export supervised warehouse ??监?仓库

744 Extended Resource Planning 扩?资?计?

745 field sales/cross sale/cross sell 现场销?/??销?/连带销?

746 franchising ??连销权

747 FCL Full Container Load ??货

748 Global Logistics Management ??运筹?? 749 goods collection ?货

750 goods shed ??

751 goods shelf 货?

752 goods stack 货?

753 goods yard 货场

754 handing/carrying ?运

755 high performance organization ?绩?组织 756 inland container depot ???装??转? 757 inside sales 内?销?

758 inspection 检验

759 intangible loss ????

760 internal logistics ?业??

761 international freight forwarding agent 国际货运?? 762 international logistics 国际??

763 invasive integration ?????

764 joint distribution ????

765 just-in-time logistics ?时???

766 KM Knowledge Management ?识??

767 lead (customer) management 潜??户?? 768 learning organization 学习?组织

769 LCL less than container load ?装货

770 load balancing 负载??

771 loading and unloading 装载

772 logistics activity ???动

773 logistics alliance ??联?

774 logistics center ????

775 logistics cost ????

776 logistics cost control ??????

777 logistics documents ??单证

778 logistics enterprise ???业

779 logistics information ????

780 logistics management ????

781 logistics modulus ???数

782 logistics network ???络

783 logistics operation ???业

784 LRP Logistics Resource Planning ??资?计? 785 logistics strategy ??战?

786 logistics strategy management ??战??? 787 logistics technology ???术

788 MES Manufacture Execute System ??执??统 789 mass customization ?规???

790 NPV Net Present Value 净现?

791 neutral packing ???装

792 OLAP On-line Analysis Processing 联?/?线???统 793 OAG Open Application Group 开?应???

794 order picking 拣选

795 outsourcing ??

796 package/packaging ?装

797 packing of nominated brand ???装

798 palletizing ?盘?装

799 PDA Personal Digital Assistant 个?数??? 800 personalization 个??

801 PTF Planning time fence 计?时?

802 POS Point Of Sells 电????

803 priority queuing ???队

804 PBX Private Branch Exchange 专??组?换? 805 production logistics ?产??

806 publish/subscribe 发?/订阅

807 quality of working life ?????质

808 Quick Response ????

809 receiving space ?货区

810 REPs Representatives ???业务员

811 return logistics ????

812 ROI Return On Investment ?资?报?

813 RM Risk Management 风险??

814 sales package 销??装

815 scalability ?扩??

816 shipping space 发货区

817 situational leadership ??领导

818 six sigma ?个标??

819 sorting/stacking ?拣/?拣

820 stereoscopic warehouse ??仓库

821 storage ??

822 stored procedure ?储过?

823 storehouse 库?

824 storing 储?

825 SRM Supplier Relationship Management ?应?关??? 826 tangible loss ????

827 team building 团队??

828 TEM Technology-enabled Marketing ?术辅??营销 829 TES Technology-enabled Selling ?术辅??销?

830 TSR TeleSales Service Representative 销??务??

831 TPL Third-Part Logistics ?????

832 through transport ?达运输

833 unit loading and unloading 单?装?

834 Value Management ????

835 value-added logistics service ?????务

836 Value-chain integration ??链??

837 VMI Vender Managed Inventory 卖??导?库???/?应???仓库 838 virtual logistics 虚拟??

839 virtual warehouse 虚拟仓库

840 vision 远???

841 volume pricing model ??????

842 warehouse 仓库

843 waste material logistics 废弃???

844 workflow management ?????

845 zero latency ???

846 ZLE Zero Latency Enterprise ????业

847 ZLP Zero Latency Process ???过?

848 zero-inventory technology ?库??术