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CMA考试所用词汇的专业词典(第四十一期)

TERM 词汇 DEFINITION 定义
Exponential Smoothing A methodology used to produce a smoothed time series which assigns exponentially decreasing weights as the observation get older.
指数平滑法 用于生成平滑时间序列的方法,即随着观测数据日渐陈旧,按指数形式递 减其权数。
Expropriation Risk The risk of a foreign government seizing the private property of a company.
征用风险 一家公司的私有财产被某外国政府没收的风险。
External Factors Factors beyond the control of an entity that influence overall economic conditions or the market for its product.
外部因素 超出实体控制能力、对总体经济状况或该企业的产品市场产生影响的因素。
External Failure Costs Costs that an entity incurs when it detects nonconforming products or services after delivering them to customers (e.g., warranty repairs and product liability).
外部故障成本 实体向客户交货后因发现不合格产品或劳务而发生的费用(如保修和产品责任)。
External Financial Reporting The reporting of financial information focused on an external audience (lenders, investors, and the general public).
编制对外财务报告 以外部信息使用者(放款人、投资者和一般公众)为重点而编制财务信息报告。
Factory Overhead All manufacturing costs except direct materials and direct labor.
工厂间接费用 除直接材料和直接人工以外的所有制造成本。
Factoring The sale of accounts receivable at a discount to a factor (usually a financial institution). The financial institution then collects the accounts from the customer.
应收帐款出让 实体将其应收帐款折价出售给代理商。代理商随后向客户催收帐款。