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CMA考试所用词汇的专业词典(第四十五期)

TERM 词汇 DEFINITION 定义
固定预算 营业收入和支出金额一经确定就固定不变的预算。(又称静态预算。)
Fixed Charges Fixed financial costs such as interest payments and lease (rent)
payments.
固定费用 利息支出和租赁(租金)支出等固定性财务成本。
Fixed Charge
Coverage Ratio
A leverage ratio, represented as earnings before fixed charges and taxes divided by fixed charges. Fixed charges include interest, required principal repayments, and lease expenses.
固定费用保障比率 以扣除固定费用和税款之前的盈利数,除以固定费用所得的一项杠杆比率。固定费用包括利息、需要偿还的本金、以及租赁费用。
Fixed Cost A cost that does not vary with the volume of activity in the short term. (Also called Non-variable Cost or Constant Cost.)
固定成本 短期内不随作业量而变化的成本。(又称“不变成本”或“恒定成本”。)
Fixed Exchange Rate A monetary system in which a country’s currency is set at a fixed rate relative to other currencies.
固定汇率 一国货币对其他货币的汇率固定不变的货币制度。
Fixed Overhead Overhead Costs that do not vary with the level of output
固定间接费用 不随产量水平变动的间接成本。
Fixed Overhead
Spending Variance
The difference between the fixed overhead incurred and the fixed overhead budgeted.
固定间接费用耗费差异 实际发生的固定间接费用与预算的固定间接费用之间的差额。
Flexible Budget A budget in which the budgeted amounts may be adjusted to any activity level.
 弹性预算  预算金额可按企业作业量水平加以调整的预算。
Flexible Exchange Rate  An exchange rate for a country’s currency that is determined by the market forces of supply and demand. (Also called Floating Exchange Rate.)