财务专业术语

1、财务专业术语 TOC o 1-5 h z 里3.基万篇3.财务篇3.物流篇3.生产与工单管理篇3.系统管理篇3.ERP ENGLISH专用语4.71 财务术语4.Chartof Accounts 财务科 目 表5Accounting process 记账过程12.FinanceReports 财务中E表17物流术语20Procurement采购管理202 2Sales Management 肖售管王里25I nventory Management 存货管王里28物流报表31生产术语.32.序.基础篇.财务篇.物流篇.生产与工单管理篇.系统管理篇. ERP English 专用语本章是专门讲解E

2、RP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I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。粗的分类就

3、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。Chart of Accounts 财务科目表Chart of accounts ,就是财务科目表）简称COA卜面是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 Receiva

4、ble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-site Tr

5、ansfer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 Revenue - Pr

6、oduct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 - Freight应收坏账

7、-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-WIP43099WIP

8、 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设备租赁4402

9、0Postage 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52010Currency Exch

10、ange - 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 Loss on

11、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四舍五人差异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-site

12、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 se

13、parate 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 lesscharged 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 off是个

14、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 o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 u

15、nderstand which 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

16、for afternoon. 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，

17、等回来再打开，把这个临 时科目下的数字清掉，继续输入即可。PPV Variance AccountPPV 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、AR Gain on Currency Exchange、Cash

18、Gain on Currency Exchange、 A/R Loss on Currency Exchange、A/P Loss on Currency Exchange、Cash Loss on Currency Exchangeo仞!：? 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 wit

19、h our spreadsheet, they 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 change

20、s to the SCP of the goods.(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 don t want you screw up my report due on Friday.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 (

21、entries generated by 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 o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

22、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,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 auditi

23、ng。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 th

24、is entry?要注意transaction的用法是很灵活的，比如有 在存货模块有 BPs transactions ,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 periodPeriod,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, cumulativ

25、e , budget,还是 forecasto例：? I want actual versus forecast。? We need 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

26、汇差异EXCException例外GENGeneral Adjustment总账调整GPHPhysical Stock Taking盘点MRnventory Receipt存货接收RCnvoice Receipt收款SSPayment 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PCJ

27、Recurring Journals自动重复记账RECPayment Receipt付款收据SISupplier Invoice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 genera

28、ted from the production order goes to the STR type.Oh, no. 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 Re

29、ports 贝才务报表标准的财务报表有Balance sheet和Profit &Loss,就是BS和P&L ,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 Acc

30、ounts科目表Account Balance Report科目余额报告General Bal-Beginning 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

31、凭证分布报告AP/Actiiil Ciistcmar Rpmindpr客户付款想醒单AR/iCLuaivyusLoi meiivei mu iviei乍 I 4矽日生于Actual Reminder-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

32、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Invoices 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

33、you reconcile the numbers from the stock, please give me a monthly summary 。Non-Validated payment validate 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 Man

34、agement ）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 manufacturing。i. Procurement 采购管理Procurement是比较文绐绐的说法）直截了当可 以叫 purchase managemento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

35、 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 o仓库收货凭证可以是receipt ,这个词 也可以是收据，发音时注意不要把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：Please forward all the signe

36、d 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 into the system.I will bind the vouchers to the invoice report.Can we print the vouchers on the 立信 formatted paper?How shall we apply for a computerized ac

37、counting permit?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，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：We need you to authorize the purchase order。 Otherwise we cann

38、ot print it.When I am not in office I have delegate my authority to my assistant. She will take over the approvals as long as the amount does not excess 5000 RMB.I am waiting for Mark to approve the purchase request. It has been on his desk for weeks.I don t understand why you give me so many docume

39、nts to sign everyday. I think we should setup a procedure so that the purchase requests should be approved once a week, noteveryday.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

40、an ideal expectation. In the reality we need you to sign all these documents, maybe not everyday, but definitely not once a 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。I don t understand why I need to sign this f

41、orm again?Oh, no, Mr. CEO, this is not the old form.This is payment application.But I remember I have approved this purchase 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 i

42、nvoice? Have we received the goods?Yes, we have.I approved the purchase, the price; and we received the goods; then why you need me to approve the payment? You think we have any intention to not pay it, don t 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

43、意 思)。She is our sale& 我们也说：All our business depends on our sales 起销售起源于客户 的订 单，sales ordero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信贷(credit management) o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

44、单(picking list )把商品准备好，装运(loading )。这时候打印一份送货单(deliverynote, 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 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

45、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 management)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：Every sales has a reasonable quota. My policyi

46、s to merit each person by the quota. If you cannot fulfill the quota, we can lower it. But then you ll have less bonus.Why dont we use the Quotation function of the software? I think our current pricing management is in chaos.Dont forget you are an area manager. Your responsibility is to maintain ou

47、r channels in that area.iii.Inventory Management存货管理存货管理主要是各种收发货和盘点，就是issue、receive、和 physical count。盘点还可以只叫 physical) 或 count。这里的 count不是计算的意 思，是数数的意思。存货管理的处所就是仓库 (warehouse)仓库又分割为库位 (location)。可 以设置虚拟的仓库)就是 virtual warehouse、 logical warehouse。存货)stock, 或者 goods, 又分为原材料、半成品和成品，即 materials semi-pro

48、duct、和 product ) 或 finished goods。 废品scrap,可以存放到废品库，可能就是仓库 的一个角落，但是在系统中把它设为废品库。仞!：We should setup a logical warehouse called scrap，and probably another called QC” for the goods waiting for a lab test。When you do the physical, you have to count all finished goods, the materials, and the semi-products

49、 as well, including scraps, goods in the QC warehouse, returned goods andanything in the warehouse.We first print a count sheet, with all goods on it. Then we take the list, go to the warehouse, count the numbers of the goods on the list. We take down the numbers, record them on the sheet. We take t

50、he sheet back, and enter the numbers into the system. The accountants will then work on the numbers.仓库发货可能是货品借出，就是loan。这个loan 不是贷款的意思。I know why your number is wrong, you did not count the loans in customers places. The loans are still our goods, not theirs.存货管理部门往往也是运输管理的部门，因此会兼顾运输的装运、车辆、统计运费等等。所以我

51、 们需要用到下面的术语：shipments （发货，送 货，装运）,trucks（卡车），shipment statistics , 运输统计资料。例：How many shipments do we dispatch each day?Please check the shipment against the delivery note, and sign it.Please ask them load this SO first, it is urgent.We need an agent to handle the trucking.Our Finance Director asks f

52、or a report of trucking fees. He wants a detailed report of all shipments, sorted according to the dates, then the sequence of SO s, with mileages, and fees for each load.Approval Rules采购审批规则Request for Quote询价单Supplier PO Form采购单Contract PO Form采购合同Purchase Request Form请购单1Supplier Return Picking L

53、ist采购退货捡货单Supplier PO Receiving Log采购收货日志Supplier Return采购退货报告Contract PO Listing合同清单Contract PO Status合同状态报告Expected Purchase Orders待收采购单Open PO by Item按货品查未完成采购单Invoice Control Note采购发票控制单List of RFQs询价单清单Allocations库存分配Transfer Log调拨日志Inventory Counted List已盘点存货清单Inventory Count Worksheet存货盘点单Inv

54、entory Serial Numbers存货序列号Net Requirements Report净需求报告Labels标签Expired Stock过期存货Quality File Report质里报告Inactive Stock呆滞存货报告Counted Inventory Listing已盘点存货清单Inventory Count Serial Numbers按序列号盘点单Location Plates库位吊牌Products by Location按库位查产品QC Analysis Results质检结果分析Receipt Labels- ADC收货标签-ADC1Stock by Si

55、te按仓库查存货Stock Journal Register存货记账报告Stock Transactions存货往来报告Lot Detail by Site Report按仓库查批号细节报告Locations by Products按产品查库位物流报表iv.c）生产术语生产模块）manufacturing ） 或 production ） 往 往包含诸如 BOM ）MPS）MRP）CRP , Workshop Floor等子模块或功能。前面介绍过这些术语， 我们不再重复。我们把一些ADONIX的生产报表列出来：ManufMaterial Issue Slip (ADC)原料发放单（ADC）Op

56、eration Yield Analysis工序效率分析Overdue Order Analysis过期工单分析Production Cost Details生厂成本明细Production Slip (ADC)生产单（ADC）Material Yield原料效率分析Resource Yield资源效率分析Resource Utilization Analysis资源使用分析Late Order Analysis延迟工单分析Routing Sheet (ADC)工艺路线单（ADC）Routing Code Listing工艺路线代码清单Standard Operations Listing标准

57、工序清单Overhead Category Listing费用类别清单Reorder Policy Listing再订货策略清单Weekly Structure Listing周工作日历结构清单Technical Sheets质检技术表单对于一个使用生产模块的管理人员，比如，planner ,就是生产计划员，需要充分了解1王兴德，现代管理决策的计算机方法，中国财政经济出版社，19992陈启中，供需链管理和ERP,中国机械出版社，20003 Plossl, George W., Production and Inventory Control: Principles and Techniques

58、, APICS4王晓东、胡瑞娟，现代物流管理，对外经济 贸易大学出版社ABC Classification-ABC 分类法 对于库存的所有物料，按照全年货币价值从大到 小排序，然后划分为三大类，分别称为 A类、 B类和C类。A类物料价值最高，受到高度重视， 处于中间的B类物料受重视程度稍差，而 C类 物料价值低，仅进行例行控制管理。ABC分类法的原则是通过放松对低值物料的控制管理而节 省精力，从而可以把高值物料的库存管理做得更 好。Abnormal Demand-反常需求Action Message-措施信息MRP II系统的一类输出信息，说明为纠正现存 问题或潜在问题需要采取的措施及措施类型

59、。例如，下达订单”、重新排产“、取消”等。 Actual Capacity-实际能力Activity-based Costing (ABC)-基于活动的成本 核算进行成本核算时，对已完成的活动所发生的成 本，先进行累计，再把总成本按照产品种类、顾 客群、目标市场或者项目课题进行分摊。 这一核 算系统所应用的成本核算基础，较之把总成本 分摊到直接人工和机器工时的方法，更加贴近实 际情况。也称为吸收式成本核算(Absorptio n Costing)。Actual Costs-实际成本Adjust-on-hand-调整现有库存量Allocation-已分配量在MRP II系统中，已分配物料是指已向

60、库房发 出提货单，但尚未由库房发货的物料。已分配量 是尚未兑现的库存需求。Alternative Routine-替代工序Anticipated Delay Report-拖期预报一种由生产和采购部门向物料计划部门发出的 报告，说明哪些生产任务或采购合同不能按期完 成、原因何在以及何时可以完成。拖期预报是闭环MRP系统的基本组成部分。除了特别大的公 司以外，拖期预报一般由人工编制。Assembly-装酉已Assembly Order-装配订单Assembly Parts List-装配零件表Automatic Rescheduling-计划自动重排允许计算机系统当它发现交货日期和需用日期 失效