EN | JA | ZH | 説明 |
Discrete | ディスクリート | 离散 | |
Discrete Manufacturing | ディスクリート製造 | 离散制造 | |
Process Manufacturing | プロセス生産 | 流程制造 | Repetitive MFG Process MFG |
Preliminary Costing | 予定原価見積(計画 原価) | 目标成本计算/初始成本核算 | ⇒Planned Costs |
Simultaneous Costing | リアルタイム原価計算(実際原価) | 同步成本核算 | ⇒Actual Costs |
Final Costing | 事後計算(目標 原価) | 最终成本核算 | ⇒Target Costs |
Actual Costing | 実際 原価 計算 | 实际成本计算 | ML |
COGM | 製造原価 | 产品制造成本 | 产品制造成本(COGM) |
COGS | 売上原価 | 销货成本 | 销货成本(COGS) |
Preliminary costing on cost object | 予定原価見積 | 初始成本估算(订单的计划成本 | |
Material Cost Estimate | 標準 原価 見積 | 标准成本估算(物料的计划成本 | |
POC( percent of completion) | 工事進行基準 ( POC) | 计划收入和完成百分比 | POC / PCM / percent of completion method |
S,G&A | 販売・一般・管理費 | 销售费用&政管理费用 | 实际期 间 成本(S、G 和A) |
Selling expense | 販売 費用 | 销售费用 | S |
General&Administrative expense | 一般 管理 費 | 政管理费用 | G&A |
operating concern | 分析 対象 | 经营组织 | PA |
Cost Comp | 原価構成 | 成本部件 | OKTZ |
Accrued costs | 付加原価 | 附加成本 | |
Trace Factor | トレースファクタ | 追溯因子 | |
Cost Allocations | 配分 | 分配 | |
benchmark | ベンチマーク/水準点 | 水准点 | |
consistent | 一貫性 | 一贯性 | |
availability control | 利用 可能 予算 管理 | 利用可能预算管理 | OPA |
unit costing | 個別計画 | 单位成本核算 | |
ad-hoc costing | 特殊 | 特殊成本核算 | |
withdrawals from the warehouse | (材料など)の消費(指図へ) | 从仓库领料 | |
withdrawn from inventory(goods issue) | (材料など)の消費(指図へ) | 从仓库领料 | |
confirmations | 完成 報告 | 报工 | |
goods receipts | GR | GR | |
in separate operations | 各 作業 | 在各工序中 | |
operation | 作業 | 工序 | |
surcharges on direct costs | 付加 費 | 直接成本的附加费 | |
PERL | 部分的にリリース | 部分发布 | Partially Released |
REL | リリース | 发布 | Released |
PDLV | 部分出荷済 | 部分交付 | Partiall Delivered |
DLV | 出荷済 | 交付 | Delivered |
TECO | 技術的完了 | 技术完成 | technically completed |
OEM(Original Equipment Manufacturer | OEM生産 | 原始设备 制造商 | 代工生产 |
ODM(Original Design Manufacturer) | ODM生産 | 原始设计 制造商 | 生产 者 进 行整体 设计 并 拥 有知 识产权 |
OBM(Original Brand Manufacturer) | OBM生産 | 原始品牌生产 商 | 生产 商自行 创 立 产 品品牌 |
retail | 小売 | 零售 | |
Make-to-Order | 受注生産 | 按单生产 | MTO(Make to Order)=受注生産 |
Engineer-To-Order (ETO) | 受注開発 | 按单设计 | ETO |
Assemble To Order | 受注組立 | 按单装配 | ATO |
Make-to-Stock | 見込生産 | 库存生产 | MTS( Make to Stock )=見込み生産 |
complex make-to-order production | 複合受注生産 | 复合按单生产 | 複合的な受注生産 |
Request for Quotation (RFQ), | アールエフキュー(見積もり依頼書 | 报价请求(RFQ) | |
Inquiry | 引き合い | 询价 | |
Quotation | 見積書 | 报价 | |
customer service representative. | 営業事務担当 | 客户服务代表 | CSR |
tangible and intangible goods | 有形無形 | 有形和无形商品 | |
goods in transit | 未着 品 | 在途物资 | |
co-products | 連 産 品 | 联产品 | also called joint products |
by-products./Remaining materials | 副産物 | 副产品 | |
Intra material (material type INTR) | 中間品目 | 中间物料 | 一時的にのみ存在する category "M", but are not costed. |
処理品目 | 連産品が生産されるプロセスを表すためにシステム内で使用される非在庫品目 品目タイプ: PROC | ||
primary products. | 主製品 | Leading co-products | |
catalyst | 触媒 | 催化剂 | |
Circulating Material | 循环物料 | Flagged as relevant to costing Appear in the itemization twice:once with a plus sign and once with a minus sign | |
equivalence numbers | 等価係数 | 当量数 | |
multi-level procurement process | 多级采购流程 | ||
interim storage | 中间仓位 | ||
material utilization | 过物料利用率 | ||
period-based accrual of income | 基于期间的应计收入 | ||
capitalizing unrealized profits | 未实现利润的资本化 | ||
percentage of completion | 工事進行基準 | POC | |
Item Category | 明細カテゴリ | ||
unrealized costs o | 未実現損失 | POC | |
Revenue Surplus | 収益剰余 | POC--BS acct | |
Revenue in Excess of Billings | 収益生成在庫 | POC--BS acct ⇒WIP | |
Reserves for unrealized costs | 未実現損失引当金 | 未实现成本的准备金 | MTO-RA |
Reserves for imminent loss | 予想損失引当金 | 即有损失准备金 | MTO-RA |
Reserves for complaints and provisions | クレームおよび手数料の引当金 | 投诉和供应准备金 | MTO-RA |
elimination of internal business volume | 内部 取引 取引 相殺 | ||
yield | 歩留まり | 产出量 | 歩留まり(ぶどまり) ⇒製造ラインから出てくる製品数から不良製品数を引いたものの割合。不良発生率が高い場合は「歩留まりが低い」と言い、逆に不良発生率が低い場合は「歩留まりが高い」と言う。 |
yield | 収益率、利回り、リターン | ||
R(PA) | Revenue | PA | |
C(PA) | Cost or sale | PA | |
acid | 酸 | ||
WIP | 仕掛 品 | 在制品 | BS勘定 WIPの相手 勘定はINVENTORY CHANGE. |
Reserves | 引当 金(未実現損失引当金) | 准备金 | BS勘定、WIPのマイナス勘定 RESERVESの相手 勘定はEXPENCE |
Capitalized Rev. (=revenue in excess of billings) | 収益生成在庫(実際はWIP) | BS勘定⇒(WIP) | |
Revenue Surplus | 収益剰余(実際は引当 金) | BS勘定⇒(WIPのマイナス勘定⇒債務) | |
Settlement Structure | 配分 構造 | ||
projected revenue | 予測収入 | 预计收入 | |
weighting factors | 加重係数 | 加重系数 | |
Top-down distribution in Actual | 実績データのトップダウン付替 | 自顶向下的实际分配 | KE28 PA |
2010/12/02
SAP CO 用語
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