在采購的實(shí)際工作和學(xué)習(xí)中，采購人員經(jīng)常都會(huì)遇到一些專業(yè)術(shù)語，其中一些術(shù)語可能是常見的，但有一些術(shù)語是少用的，也許很多的采購人員都不太清楚它們的具體意思，特別是英文術(shù)語，不少采購人員更是難以理解。這里眾智供應(yīng)鏈的小編根據(jù)CPPM注冊(cè)職業(yè)采購經(jīng)理的學(xué)習(xí)資料，整理的一些采中英文采購專業(yè)術(shù)語的解釋，供大家學(xué)習(xí)參考！








ABC ANALYSIS 存貨價(jià)值控制 ABC 分析

Application of Pareto's Law, or the 80/20 rule. ABC analysis, as related to inventory, is simply a determination of the relative ratios between the number of items and the dollar value of theitems purchased repetitively for stock. In most organizations,5-10% of the items ("A" items) account for 75-80% of the investment; the next 15-20% of the items ("B" items) account for 20-25% of the investment; and the remaining 75-80% of the items ("C" items) account for 5-10% of the investment.Inventories should be managed accordingly, with more emphasisplaced on the strategic management of the "A" items.

ABC 分析是應(yīng)用柏拉圖定律，或 80/20 的比例原則，將經(jīng)常性存貨計(jì)算出每一項(xiàng)目占總存貨項(xiàng)目，以及總存貨金額的比例。一般而言，5–10%的項(xiàng)目(稱為 A 項(xiàng)目)占總存貨金額的75–80%，20–25%的項(xiàng)目(稱為 B 項(xiàng)目)占總存貨金額的 15–20%，而70–75%的項(xiàng)目(稱為 C項(xiàng)目)占總存貨金額的 5–10%。存貨必須依照其所占之不同比例來管理，并應(yīng)將重點(diǎn)放在A項(xiàng)目的策略管理上。更恰當(dāng)一點(diǎn)的描述應(yīng)該是「重大的采購金額(80%)，是發(fā)生在主要的少數(shù)項(xiàng)目(20%)上面」。其主要的目的是在幫助管理者確認(rèn)，那些采購項(xiàng)目才是值得投注努力，而能獲得更高更大的效益，也在協(xié)助采購進(jìn)行重點(diǎn)式的管理。




ABSOLUTE ADVANTAGE 絕對(duì)利益

A competitive strength enjoyed by a country as a result of a natural endowment that other countries do not have.

一個(gè)國家因?yàn)榫哂袃?yōu)于其它國家之天然資源，所產(chǎn)生的競爭優(yōu)勢。假設(shè)今有甲、乙兩貿(mào)易國，并以生產(chǎn) A、B 兩商品而言，等量資本投注在甲國生產(chǎn) A 商品的勞動(dòng)生產(chǎn)力，高于乙國生產(chǎn) A 商品的勞動(dòng)生產(chǎn)力，那么甲國則具有生產(chǎn)此 A 商品的「絕對(duì)利益」。




ACCEPTANCE TESTING 允收抽樣

A statistical quality control technique used to evaluate the overall condition of a given lot by inspecting only a portion or sample of the lot.

一種統(tǒng)計(jì)品管的方法，藉由檢驗(yàn)特定批量中的一部份或樣本，來評(píng)估其總體質(zhì)量的情況。抽樣可以依據(jù)前批或前數(shù)批檢驗(yàn)結(jié)果進(jìn)行加嚴(yán)或放寬，針對(duì)人力物力可有效運(yùn)用。




ACCEPTANCE 接受

The intentional indication of an offeree to be bound by the terms of an offer.

受報(bào)價(jià)者展示其承認(rèn)報(bào)價(jià)者條款約束力的意圖。




ACCESSORIAL CHARGES 附屬費(fèi)用

Costs that carriers may charge in addition to the transportation cost. They include single shipment,inside delivery, notification, and storage and redelivery charges.

運(yùn)輸公司在運(yùn)輸成本之外，所附加的費(fèi)用，包括單次運(yùn)送，內(nèi)部交付，運(yùn)送通知，以及儲(chǔ)存與轉(zhuǎn)運(yùn)的費(fèi)用。




ACCOUNTING SYSTEM 會(huì)計(jì)系統(tǒng)

The combination of records and procedures that discover, record, classify, and report information about the financial position and operations of an organization.

公司透過紀(jì)錄與程序的結(jié)合來，揭露，紀(jì)錄，分類，及報(bào)告其財(cái)務(wù)狀況與營運(yùn)情況。




ACCULTURATION 文化適應(yīng)

The process of becoming familiar with another culture.

熟悉另一種文化的過程。




ACKNOWLEDGMENT 承認(rèn)書

A communication (written or electronic) used to inform the buyer that the supplier has accepted a purchase order. An acknowledgment creates a bilateral contract, as long as the terms of the acknowledgment are not substantively different from those of the purchase order.

供貨商用來通知接受買方訂單的單據(jù)。只要承認(rèn)書中的條件與買方訂單所載沒有實(shí)質(zhì)上的差異，承認(rèn)書即代表著雙邊協(xié)議的達(dá)成。




ACQUISITION COST 取得成本

In the context of economic order quantity (EOQ) analysis, acquisition cost includes all costs associated with generating and processing an order and its related paperwork. In a broader management sense, acquisition costs are the sum of the ordering, transporting, handling, and all inventory holding costs associated with the acquisition of a material.

在經(jīng)濟(jì)訂購量(E.O.Q.)分析里，「取得成本」包含了產(chǎn)生及處理訂單所有花費(fèi)的成本，以及其相關(guān)的文書作業(yè)。從管理的廣義角度來看，「取得成本」則是與取得物料相關(guān)的訂購、運(yùn)輸、搬運(yùn)、及所有存貨持有成本的成本總和。




ACQUISITION PROCESS 取得程序

The series of activities involved in obtaining necessary inputs for an organization. Key steps are:(1) determination of need; (2) communication of need; (3) identification of potential sources; (4)solicitation and evaluation of bids and proposals; (5) preparation of the purchase order; (6)follow-up and expediting; (7) receipt and inspection; (8) clearing the invoice and payment; and (9)maintenance of records.

為組織取得營運(yùn)所需而采取的一系列的作業(yè)活動(dòng)。主要的步驟包括：(1)提出請(qǐng)購需求，確定需求內(nèi)容；(2) 與使用單位溝通需求的細(xì)節(jié)；(3)尋找并確定有潛力的供應(yīng)廠商；(4) 發(fā)出詢價(jià)通知并審核報(bào)價(jià)，開標(biāo)，并確認(rèn)得標(biāo)供貨商；(5) 準(zhǔn)備及發(fā)出采購訂單，供貨商簽回并確認(rèn)交期；(6) 訂單的跟催與催貨；(7) 供貨商交貨、收貨、檢驗(yàn)、入庫；(8) 付款并結(jié)案；(9) 采購記錄歸檔。


眾智培訓(xùn)根據(jù)CPPM注冊(cè)職業(yè)采購經(jīng)理的學(xué)習(xí)資料，整理的一些采中英文采購專業(yè)術(shù)語的解釋，這里是小編整理的第2期采購人員會(huì)遇到的采購供應(yīng)鏈術(shù)語解釋，供大家學(xué)習(xí)參考！










ACTIVITY-BASED COSTING 作業(yè)活動(dòng)基礎(chǔ)成本法( 或作業(yè)基礎(chǔ)成本會(huì)計(jì)制度)

A method for attributing indirect costs, based on the activities that drive cost. This approach is in contrast to traditional accounting methods which pool and arbitrarily allocate indirect costs.

一種依照會(huì)產(chǎn)生成本的特定作業(yè)活動(dòng)為基準(zhǔn)，來分?jǐn)傞g接成本的方法；它與傳統(tǒng)成本制度的不同在于間接費(fèi)用的分?jǐn)偡绞?，傳統(tǒng)的成本制度將間接成本分?jǐn)偟缴a(chǎn)成本中心，再分?jǐn)偟疆a(chǎn)品上，其做法系采用單一或簡化的分?jǐn)偦A(chǔ)(例如：直接人工小時(shí)、機(jī)器小時(shí)等)，其會(huì)導(dǎo)致產(chǎn)品成本短計(jì)或溢計(jì)，反映出產(chǎn)品與顧客成本不正確，其結(jié)果為提供給決策者及作業(yè)員工之信息過于籠統(tǒng)；而 ABC 制度是將間接資源支出追溯至各項(xiàng)作業(yè)中心(或作業(yè)成本庫)，并利用作業(yè)成本驅(qū)動(dòng)因子(cost driver)來追蹤成本標(biāo)的之作業(yè)成本。




ACTUAL AUTHORITY 實(shí)際授權(quán)

The specific authority given to an agent by a principal.

由一個(gè)委托人(本人)授予一個(gè)代理人明確的授權(quán)。




AD VALOREM RATE 從價(jià)稅(根據(jù)價(jià)值)

Customs duty charged on the value of goods that are dutiable, irrespective of quality, weight, or any other considerations. The ad valorem rates of duty are expressed in percentages of the value of the goods, usually ascertained from the invoice.

不管貨物的質(zhì)量、重量、或其它考慮，而只按應(yīng)稅貨物的價(jià)值來征收關(guān)稅的通用術(shù)語?！笍膬r(jià)稅」以認(rèn)定貨物價(jià)格的百分比征收，通常依發(fā)票上的金額來認(rèn)定。其公式為：關(guān)稅＝完稅價(jià)格×稅率。一般進(jìn)口貨物大多按從價(jià)稅課征關(guān)稅。




ADMINISTERED PRICE 管制價(jià)格

A price determined by the policies of a seller rather than by the competitive forces of the marketplace.

由賣方所自覺的價(jià)格政策所決定的價(jià)格，而不是由市場競爭力機(jī)制來決定。




ADMINISTRATION OF CONTRACT PERFORMANCE 履約管理

The essential requirements for various types of procurement contracts shall be prescribed by the responsible entity by taking the international and domestic practices into consideration. In contracting for the services of planning, design, supervision, or management, the contract shall stipulate the responsibility of the supplier in the event that erroneous planning and design,irresponsible supervision, or poor management has caused damages to the entity.

各類采購契約之要項(xiàng)，由主管機(jī)關(guān)參考國際及國內(nèi)慣例定之。委托規(guī)劃、設(shè)計(jì)、監(jiān)造或管理之契約，應(yīng)訂明廠商規(guī)劃設(shè)計(jì)錯(cuò)誤、監(jiān)造不實(shí)或管理不善，致機(jī)關(guān)遭受損害之責(zé)任。




ADMINISTRATION 行政管理

Overseeing purchasing documentation in the context of improving buyer performance.

在改善采購績效的情形下，監(jiān)管采購文件的作為。




ADVANCE ARRANGEMENT 預(yù)先安排

Prior notification required for the movement of certain commodities by air carrier. Gold and other precious metals, live animals, hazardous materials, and certain other classes of shipments may require such arrangements.

對(duì)特定商品空運(yùn)方式的預(yù)先協(xié)議，黃金及貴金屬、活牲畜、與其它等級(jí)的貨運(yùn)或許需要此種安排。




ADVANCE PAYMENTS 預(yù)先付款

Payments in advance of delivery for stated amounts or for specified percentages of the purchase price.

在采購交易時(shí)，供貨商要求交貨前按規(guī)定的金額，或按采購總價(jià)的某一特定百分比來預(yù)先支付貨款。




ADVANCE SHIPPING NOTICE 預(yù)先出貨通知

A standardized EDI form detailing an inbound shipment to a receiving location.

標(biāo)準(zhǔn)的 EDI 表格，紀(jì)錄在送貨地點(diǎn)所收到貨物的詳列內(nèi)容。




ADVANCED CHARGES 預(yù)支收費(fèi)

The amount of freight or other charges on a shipment advanced by one carrier to another, or to the shipper, to be collected from the consignee.

運(yùn)送貨物的運(yùn)費(fèi)或其它費(fèi)用，由一貨運(yùn)公司預(yù)支給另一家貨運(yùn)公司或托運(yùn)人，然后向收件人收取的費(fèi)用。

個(gè)人你在厲害，干不過一個(gè)團(tuán)隊(duì)，融入一個(gè)圈子，報(bào)團(tuán)取暖，多結(jié)識(shí)些本行業(yè)人脈，一個(gè)人孤軍作戰(zhàn)，并不能洞悉整個(gè)采購行業(yè)的命脈，加入CPPM采購經(jīng)理大家庭，融智慧，匯思維，集思廣益開拓未來！

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