财务专业术语.docx

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1、1序12基础篇13财务篇14物流篇15生产与工单管理篇16系统管理篇17ERP ENGLISH专用语27.1财务术语27.1.1Chart of Accounts 财务科目表27.1.2Accounting process 记账过程77.1.3Finance Reports财务报表107.2物流术语127.2.1Procurement采购管理127.2.2Sales Management销售管理147.2.3Inventory Management存货管理157.2.4物流报表167.3生产术语161. 序2. 基础篇3. 财务篇4. 物流篇5. 生产与工单管理篇6. 系统管理篇7. ERP

2、English专用语本章是专门讲解ERP软件的常用英语专门用语的。ERP作为一个西方发明的管理工具，大量使用专门的术语，对于我国的广大使用者学习者的确是一个需要专门处理的内容。此外，ERP实施中很多公司都有外籍管理人员参与，需要中方员工能够流畅地沟通讨论实施中的各种问题。本书主要是以ADONIX使用到的术语进行讲解，其中使用较多的英语知识，阅读者需要较好的英语基础。这方面需要深造的读者可以联系ERP English培训班。a) 财务术语财务模块，finance module，是ERP的核心，即便不是财务专业的读者，也需要了解一些最基本的财务术语。Module，模块，是ERP系统的各个组成部分。

3、粗的分类就是finance，logistics，production三大模块，财务、物流、和生产。其中财务模块又通常分为GL (General Ledger)，AP(Account Payable)，AR(Account Receivable)，即总帐、应付、和应收模块。i. Chart of Accounts 财务科目表Chart of accounts，就是财务科目表，简称COA。下面是ADONIX使用的一个COA的例子：ACCOUNTDESCRIPTION科目名称10100Bank 1银行110110Petty Cash 1现金110120Bank 2银行211000Accounts R

4、eceivable应收款11010Inter-site Transfer内部转账应收11100Supplier Credit Memos Receivable供应上退款应收11105Supplier Credit Memos Receivable供应上退款应收11210Shipped Not Invoiced货已发未开发票12010Furniture and Fixtures办公家具设备13000Inventory存货13010Internally-used Items自用物品14000Work in Process在制品21000Accounts Payable应付款21010Inter-s

5、ite Transfer内部转账应付21050Expected Supplier Invoices供应商发票在途21055Expected Supplier Invoices供应商发票在途21100Customer Credit Memos Payable客户退款应付22000Received Not Invoiced (R/P)货到未开发票22100PPV Variance AccountPPV差异25020Sales Tax Payable销售税应付29000Retained Earnings待分配收入31010Payables Write Off应付取消33000Sales Revenu

6、e - Product销售收入-产品33100Sales Revenue - Service销售收入-服务33200Sales Revenue - Miscellaneous销售收入-其他34010Sales Shipping Charges销售运费34020Miscellaneous Sales Charges其他销售费用35010Trade Discounts Given采购折扣35020Misc Discounts to Customers销售折扣41010Receivable Write Off - Std应收坏账-标准41011Receivable Write Off - Freig

7、ht应收坏账-运费41012Receivable Write Off - Tax应收坏账-税金41020Bank Charges银行费用42010Physical Inventory Variance盘点差异43000Cost of Sales销售成本43010Internally-used Items自用物品43011Material Variance物料差异43020Labor Variance工费差异43030Machine Variance机器费用差异43040Subcontracting Variance外协差异43090Inventory Scrap - WIP存货废品-WIP43

8、099WIP BalancingWIP平衡43111Direct Labor Expense直接人工费用43120Direct Machine Expense直接机器费用43130Direct Subcontracting Expense直接外协费用43200Purchase Price Variance采购价格差异43400Inbound Freight采购运费43500Subcontracted Repair Services外包修理服务43600Overhead Expense办公费用43601Overhead Variance办公费用差异44010Equipment Leasing设备

9、租赁44020Postage and Shipping Charges邮费运费44030Business Consulting Services管理顾问服务费44040Sales and Support Materials销售资料费用45020Misc Discounts from Suppliers供应商折扣46010Employee Travel Expenses差旅费47010Electricity电费47020Phone电话费47030Gas煤气费47100Office Support Services办公服务费用48010Payroll Expense工资费用52010Currenc

10、y Exchange - Sales汇兑损益-销售52020Currency Exchange - Purchasing汇兑损益-采购52040A/P Gain on Currency Exchange应付汇兑收益52050A/R Gain on Currency Exchange应收汇兑收益52070Cash Gain on Currency Exchange现金汇兑收益61000Administrative Expense行政费用62010Inventory Revaluation存货重估62030A/R Loss on Currency Exchange应收汇兑损失62060A/P Lo

11、ss on Currency Exchange应付汇兑损失62080Cash Loss on Currency Exchange现金汇兑损失63100Sales Tax on Purchases采购进项税63110Expected Sales Tax on POs预估采购进项税64010Rounding Variance四舍五入差异68020Office Supplies办公用品80010Default Setup Account设置阶段专用科目80020Temporary Account临时科目80030New Period Suspense Account新期段结转科目80040Inter

12、-site Clearing Account内部结算科目80050Currency Suspense多币种结算科目99999Initialization Dummy Account初始化临时科目Credit Memo可以解释为退款的通知，是采购退货之后从供应商那儿退款之后记账用的。反过来如果客户退货，那么就应该是Debit Memo，但是也有叫Customer Credit Memo的。 Why you call it a credit memo? We dont have this in China. What do you call it then? No, we dont use a s

13、eparate bill. We deduct the amount from the next invoice. But how do you know it is not a discount? Is there any difference between a credit memo and a discount invoice? Anyway it is a less charged situation. Certainly there is!这是中外籍财务人员对于退款处理方式的不同看法。Payables Write Off应付帐款如果对方取消了，就是write off。Write o

14、ff是个常用的词汇，比如固定资产报废了，也是write off assets；存货盘点出现盘亏，记账把它write off。等等。Variance Account就是差异科目。会计记帐上会处理许多差异，比如增值税17%的税值往往会因为累计而发生四舍五入的差异，这样需要差异科目来记录这些差异，比如Rounding Variance。计算机记帐特别是ERP系统，需要其他一些特殊的科目来处理一些技术性的分录，比如dummy accounts，suspense accounts, temporary accounts等等。不同的财务高级主管会使用不同的技术词汇。 I dont understand w

15、hich account we should use for loan shipments. You can just pick up a dummy account and use it. When we run the test we will come back to check the result. We can then replace the dummy account by the correct one.例： I am entering the initial balances, it is a long list. How can I save it for afterno

16、on. I have to eat lunch. You can simply close your balance to account 99999, the Initialization Dummy Account. Then what? Well, you can reopen the entry, delete the number under 99999, and start again.这段话就是在讨论怎么把输到一半的初始化财务余额存一下，下午再继续输入。这时候就要使用Initialization Dummy Account，先把剩下的余额存在这个科目下，等回来再打开，把这个临时科

17、目下的数字清掉，继续输入即可。PPV Variance Account PPV 就是Purchase Price Variance，采购价格差异。这是一个典型的差异科目。Gain and Loss汇兑损益。非财务的人员只要理解在不同币种之间进行转手时总是会发生汇率的差价的，因此财务上需要计算这种差价因为汇率涨跌造成对公司财务的影响。有时这种影响只是理论上的，纸面上，但是系统会自动地计算出来，并在这些汇兑损益的科目中记录，比如A/P Gain on Currency Exchange、A/R Gain on Currency Exchange、Cash Gain on Currency Exch

18、ange、A/R Loss on Currency Exchange、A/P Loss on Currency Exchange、Cash Loss on Currency Exchange。例： We used to calculate the gain and loss on paper. This time we are going to use the system to handle it. Watch out for the outcomes. We have compared the gain and loss numbers with our spreadsheet, they

19、 are different. But the difference is small. I would rather believe the system number.Inventory Revaluation 存货重估。存货通常是按照标准成本记入系统的。一旦标准成本改变，整个存货的余额就要发生变化。于是系统就会产生一笔分录记录到这个调整科目中去。例： Before we understand how the system recalculates the inventory, I dont want you make any changes to the SCP of the goods

20、.(SCP = standard cost price) The system has a function called Stock Revaluation, we can test it first. Please test it in the test environment. I dont want you screw up my report due on Friday. ii. Accounting process 记账过程记账过程是从分录开始，就是entries，可以是手工的分录(manual entries)，也可能是系统自动产生的分录（entries generated by

21、 the system）。然后这些分录要在系统中记进特定的帐（journals）中，有的软件专门有一个操作叫journalize，就是把自动产生的分录经过财务人员审核后记入系统的帐中去。记账后，还有一个操作叫post。一般在post之后就不能修改分录了。上面讨论的过程叫做process，ERP实施就是把一个一个的process在系统中实现。把一个复杂的process制定成一套规则，并且写成文件，就形成一个规程，叫procedure。一个procedure，通常是比较书卷气的法律条文式的文件，并不适合使用者读懂掌握，那么就会另外写成使用手册式的文件，用来培训，或者备查，这种文件叫做manual，

22、或者user manual。把process做成简单明了的图，叫process flowchart，或diagram。比如我们前面各章都是先给出一个流程图（flowchart），然后就把一个过程用文字和屏幕抓图(screen printouts)叙述这个流程。这样就是用户手册（manual）。财务每个月底都要做月结（或者准确地说是在下个月的月头）。月结是一个相当繁琐的过程，叫做monthly closing。每年也有一个结算，叫做annual closing。还有审计在每年的一定月份进行，叫auditing。有内部审计，internal audit，是总部派人来做的，往往会超出财务的范围，审查

23、工作进行的状况。Entry 和Transaction，经常是混用的。这里entry是指人输入的，是手工产生的记录；transactions，是泛指所有产生的数据记录，记载财务或者物流的变动，可能是自动产生的。所以如果财务总监要看所有的存货的变动，会说：”Could you please bring me all the transactions of the stock movement?” 如果要查一下谁做的一笔错的分录，会说：“Please find out who did this entry?”要注意transaction的用法是很灵活的，比如有在存货模块有BPs transactio

24、ns，是指与BP(商业伙伴，business partner)之间的存货往来。有时transaction是交易记录的意思。每个月作完报表之后，要关帐，close the period。Period，经常是指月。例：Which period? You have put it in a wrong period! Could you show it by periods? 等等，都是指月。报表的数据由当月的数字，累计的数字，预算的数字，等等。要分清是actual， cumulative，budget，还是forecast。例： I want actual versus forecast。 We n

25、eed the report also shows the cumulative。在财务分录方面，有各种凭证。凭证种类（document types）是重要的查询线索。我们在第一章基础数据中已经叙述过凭证种类，这里再详细列出来（中英对照）：CICustomer Invoice销售发票CLOYear-End Closing年底关帐CMCustomer Memo销售退款CSTStandard Cost Revision标准成本修订CURCurrency Variance外汇差异EXCException例外GENGeneral Adjustment总账调整GPHPhysical Stock Taki

26、ng盘点IMRInventory Receipt存货接收IRCInvoice Receipt收款ISSPayment Issue付款MFIManufacturing Interface-Iss生产发放MFRManufacturing Interface-Rec生产接收MOMiscellaneous Operation杂项NPNew Period新期段OPROperation Reporting工序报告PCCProduction Cost Calculation生产成本计算PCJRecurring Journals自动重复记账RECPayment Receipt付款收据SISupplier In

27、voice供应商发票SIGGeneral Simulation总账模拟SMSupplier Memo采购退款STABP Statements商业伙伴对账单STIStock Interface-Iss存货发放STKStock Interface-Physical存货盘点STRStock Interface-Rec存货接收WIPProduction Cost生产成本例： I feel strange that the finished goods transaction generated from the production order goes to the STR type. Oh, no

28、. It should goes to the MFR type. Something is wrong with the setup. I hate this. Every time we have some problem, we have nothing to do but wait for the consultants to check the setup. Me too. I think we should learn how to setup.iii. Finance Reports财务报表标准的财务报表有Balance sheet和Profit & Loss，就是BS和P&L，

29、资产负债表和损益表。此外系统提供大量的管理报表，下面是ADONIX附带的财务报表清单：GLRecurring journal listing自动重复记账凭证清单GL Detail Account Balance总账明细科目余额Pre-consolidation Balances汇总报表前的余额Batch Listing批凭证清单Collective Account Journals多个科目的明细账General Account Journals总账科目明细Chart of Accounts科目表Account Balance Report科目余额报告General Bal-Beginning

30、of Year总账余额-年初报表Account Balances - Begin of Year科目余额年初报表General Ledger总账GL in Two Currencies两种货币总账BP General Ledger 2 Currencies2种货币商业伙伴总账State of Control of VAT增值税控制状态Journal Entry List凭证录入清单Accounting Journals会计凭证Journal Distribution Report凭证分布报告AP/ARActual Customer Reminder客户付款提醒单Actual Reminder-

31、Reprint付款提醒单（再打印）A/R Invoice应收发票BP Aged Trial Balance商业伙伴帐龄试算Bank Statement银行对账单Cash Requirements Report现金需求报告Customer ATB客户帐龄试算Checks支票Checks Register支票登记Check Stubs支票存根Customer Invoice Distribution客户发票分布报告Customer Invoice Register客户发票登记Customer Statement客户对账单Business Partner Due Dates商业伙伴付账到期日期报告I

32、nvoices Held for Payment暂停支付发票报告Back Allocation Listing银行分摊清单Payment Listing付款清单Non-Validated Payments未到帐付款清单Bank Reconciliation Report银行对帐报告Due dates 到期日期Reconciliation 对帐或者合并，有时候检查数据也可以用这个词。例：After you reconcile the numbers from the stock, please give me a monthly summary。Non-Validated payment val

33、idate是指核实的，在这里相当于confirm的意思。ADONIX使用非常普遍的报表编写软件，水晶报表，就是Crystal Report，作为客户的编写报表的工具。在使用中，可以先浏览这些报表，了解格式，选择对自己业务有用的，修改一下使用。b) 物流术语物流，Logistics，通常指Procurement，Sales Management，Inventory Management，即采购、销售管理和存货管理模块，也就是俗称进销存的几个模块。也有叫Distribution的，直译为分销模块。还有把商业企业，就是非制造业的流通行业叫做distribution的。而制造业的叫manufactur

34、ing。i. Procurement采购管理Procurement是比较文绉绉的说法，直截了当可以叫purchase management。一个采购过程往往起源于Purchase Request ，采购请求。如果采购请求得到批准（approval），采购部门的主管（buyer，买手）就开始处理这项采购，process a purchase order。先可能进行询价。Request for Quote，缩写为RFQ，询价单。然后，就会选择一家供应商，supplier，供货。仓库在供应商送货来时按照采购单收货，就是receiving。仓库收货凭证可以是receipt，这个词也可以是收据，发音时注

35、意不要把p念出来。另两个字根相同的词reception，receptionist的p音都是发音的。收货时可能会同时收到供应商发票（supplier invoice），财务部会核对这些原始凭证（voucher），然后把发票记账。最后在适当时机付款。例：1. Please forward all the signed purchase order together with the goods receipts to the AP accountant. We need all the numbers to match the invoice before we enter the invoice

36、 into the system.2. I will bind the vouchers to the invoice report.3. Can we print the vouchers on the 立信 formatted paper?4. How shall we apply for a computerized accounting permit?5. We have to have a parallel run of the manual books together with our ERPsystem for a three-month period.采购过程必然是受到控制的

37、，因此需要审核。西方管理的观点侧重于授权，就是认为高级的负责人在下属提出采购申请时授权采购部采购。因此用authorize的说法。或者也可以使用approve，approval，这就是批准的意思。例：1. We need you to authorize the purchase order。Otherwise we cannot print it.2. When I am not in office I have delegate my authority to my assistant. She will take over the approvals as long as the amo

38、unt does not excess 5000 RMB.3. I am waiting for Mark to approve the purchase request. It has been on his desk for weeks.例： I dont understand why you give me so many documents to sign everyday. I think we should setup a procedure so that the purchase requests should be approved once a week, not ever

39、yday. Well, how about the urgent purchase orders? But if we have an ERP system, we suppose to use it for planning. We should have few urgent purchases. Sorry, John, it is just an ideal expectation. In the reality we need you to sign all these documents, maybe not everyday, but definitely not once a

40、week.我国的企业在采购付款方面往往需要严格的审批制度，西方管理思想在这点上有所不同。西方管理控制主要采购申请的批准上，一旦批准了，就等于批准了付款。所以付款的批准没有必要在逐级审批。所以很多ERP软件有完整的采购审批工作流设置，但没有付款审批工作流。例： I dont understand why I need to sign this form again? Oh, no, Mr. CEO, this is not the old form. This is payment application. But I remember I have approved this purchase

41、 last month. Yes, Mr. CEO. Now we have received the invoice and we need to pay the supplier. I need you to approve it, so we can process the payment. You said we have got their invoice? Have we received the goods? Yes, we have. I approved the purchase, the price; and we received the goods; then why

42、you need me to approve the payment? You think we have any intention to not pay it, dont you?ii. Sales Management销售管理也有叫Sales Order Management的。Sales 可以用来称呼销售人员,就是sales rep（销售代表的意思）。She is our sales。我们也说：All our business depends on our sales。一起销售起源于客户的订单，sales order。对于客户往往会给予一定的信贷额度(credit)，这样就要管理客户的

43、信贷（credit management）。在ADONIX中，接到销售订单之后就要分配库存，就是把可承诺的存货按照销售订单分配，就是allocate the available stock to the sales orders，或者叫commit the stock to the SOs。仓库在适当的时间就要备货，就是按照检货单（picking list）把商品准备好，装运（loading）。这时候打印一份送货单(delivery note, DN)。系统根据DN就会产生一张发票，就是sales invoice。但是增值税发票不是系统可以打印的，这一点这么陈述：例：A VAT invoice

44、 is like money. We have to use specific software for VAT invoice printing. Our system invoice is not VAT invoice. We need a matching system to connect our system invoice to the VAT invoice. We can outsource to a software company to program the interface. Channels销售往往是通过销售渠道进入市场的，而渠道管理可能是分区域(area man

45、agement)的。Pricing 定价是一门学问.软件系统中的定价功能很复杂。Quotes & Quota一个是报价，一个是指标。Complaint management：投诉管理。就是专门处理客户的投诉，帮助客户解决问题。例：1. Every sales has a reasonable quota. My policy is to merit each person by the quota. If you cannot fulfill the quota, we can lower it. But then youll have less bonus.2. Why dont we use the Quotation function of the software? I think our current pricing management is in chaos. 3. Dont forget you are an area manager. Your responsibility is to maintain our channels in that a