采购词典中英文

1、采购词典-台湾采购网分類編號問題解答A 56AUTHORITY授權 - The right granted to an agent to act (engage in legally binding transactions) on behalf of a principal. #114: Obtain legal review and approval of a contract when required.; C.P.M. Module: 1 給予代理人的權利，使其代表委託人(本人)來行使在法律之下具約束力的交易。 A 55ATTACHMENT扣押 - A legal proceeding

2、 accompanying an action in court by which a plaintiff may acquire a lien on a defendants property as a security for the payment of any judgment which the plaintiff may obtain. 一種訴訟程序附帶的法庭措施，藉此原告可以要求留置被告財產作為官司定案後，取得任何判決賠償的擔保。 A 54ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN)東南亞國協 - Organization esta

3、blished in 1967 to promote economic growth, social progress, cultural development, and peace in Southeast Asia. Current member countries in ASEAN are Bruneu Daarussalam, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, and Vietnam. #115: Administer contracts/purchase o

4、rders from award to completion.; C.P.M. Module: 1. 組織成立於1967年，宗旨乃在促進東南亞各國的合作，共同加速經濟發展，技術與文化交流等，以平等、互惠的精神致力於東南亞地區的和平安定。目前加入東南亞國協的會員有汶萊、柬埔寨、寮國、馬來西亞、緬甸、菲律賓、新加坡、泰國與越南等九國。 A 53ASSIGNMENT轉讓 - A transfer of a right (such as a contract or a purchase order) or title to another party. In shipping, it is commo

5、nly used with a bill of lading which involves transfer of rights, title, and interest by means of endorsement. Such endorsement gives, to the party named, the title to the property covered by the bill of lading. 一種將所有權(例如合約或採購訂單)轉換給另一方的行為。在運輸上通常與提單一起使用，其中載明權利，所有權，及權益等相關事項的轉讓以為背書。這樣的背書給予被指定人提單上所列述財物的

6、所有權。 A 52ARTIFICIAL INTELLIGENCEThe ability of a computer to perform actions that人人工智慧 - would be perceived as intelligent if performed by human beings. 電腦有能力如人類一般的來執行具有智慧判斷的行為。 A 51ARBITRATION仲裁 - A means of settling disputes between parties in which an objective outside party acts as a fact finder

7、 and a primary decision maker. By prior agreement between the parties, the rulings of an arbitrator or arbitration panel are binding and cannot be appealed. #117: Resolve contract/purchase order differences with suppliers.; C.P.M. Module: 1 一種由一位客觀中立的第三者來解決糾紛的方法，其中第三者擔任證據搜尋及主要決議的角色。 A 50ARBITRAGE套利

8、- A financial term meaning the buying of a security, commodity, or currency in one market while simultaneously selling it in another market with the intent of financial gain. In international currency transactions, one can use arbitrage to make a profit from simultaneous buy/sell transactions for on

9、e currency or by simultaneous transactions in more than one currency. The key to arbitrage is taking advantage of temporary aberrations in the market. 一種財務上的用語，意指利用在不同市場同時買賣相同項目的債券、商品、或外匯來獲取利益的行為。在國際貨幣交易，人們利用套利同時買/賣交易一種貨幣或透過一種以上貨幣交易以穫取利益。套利最主要係利用市場短暫混亂之際從中買賣交易獲利。 A 49APPROVED SUPPLIERS合格供應商 - Suppli

10、ers who meet an organizations selection criteria and have been added to the approved list. #109: Manage and develop lists of recommended sources.; C.P.M. Module: 1 符合公司供應商選擇標準，而且被加入合格供應商名單之供應商。 A 48APPROVED LIST合格供應商名單 - An organizations list of suppliers that have been evaluated and approved for pu

11、rchases. 一份正式合格供應商名單，其上列舉業經審查並認可將能提供滿意績效服務的廠商資料。 A 47APPLICATIONS PACKAGE應用套裝軟體 - A system of programs designed to assist in specific applications. 用來協助特定應用而設計的程式。 分類編號問題解答A 46APPLICATION SERVICE PROVIDER (ASP)應用軟體服務供應商 - An organization that provides software applications over the Internet. 在網際網路上提

12、供應用軟體的公司。 A 45APPARENT AUTHORITY當然授權 - The impression that is created when a principal permits an individual to operate in a fashion that allows persons dealing with him/her to believe that he/she is an authorized agent of the principal. It represents unauthorized purchasing or bypassing of the purc

13、hasing function by other functions within an organization. #114: Obtain legal review and approval of a contract when required.; C.P.M. Module: 1 當一委託人(本人)允許一個個人和第三方交易時，讓第三方造成認知，認為這個個人是被委託人(本人)授權的代理人時，當然授權就已成立。當公司其他部門進行非授權採購，或繞過正常採購程序時，也代表當然授權。 A 44APICS美國生產與存貨管制協會 - The Educational Society for Resou

14、rce Management; founded in 1957 as the American Production & Inventory Control Society. 成立於1957年，為一資源管理的教育協會。 A 43APEC亞太經濟合作會議 - Abbreviation for Asian Pacific Economic Cooperation .sg Asian Pacific Economic Cooperation的簡稱。鑑於歐洲共同市場及美、加、墨自由貿易協定之成立，亞太地區的國家體認到有必要成立一類似之區域組織，決定共同關切之經貿課題。澳洲總理霍克乃於一九八九年提議在亞

15、太地區創立一經濟論壇，目的在於希望經由部長間之諮商會議，尋求亞太地區經貿政策之協調，促進亞太地區之貿易自由化與區域合作，以維持區域之成長與發展。是年在霍克的積極奔走下，亞太經濟合作組織正式成立，創始成員包括汶萊、印尼、馬來西亞、菲律賓、新加坡、泰國、日本、韓國、美國、加拿大、澳洲及紐西蘭等十二國。爾後，我國、香港及中國大陸(一九九一年)，墨西哥與巴布亞新幾內亞(一九九三年)，智利(一九九四年)紛紛加入，截至目前共有十八個正式會員體。今(一九九八)年年底召開領袖會議時，俄羅斯、越南及秘魯將加入成為新會員，屆時APEC將有二十一個成員。(資料來源：中華民國經濟部) A 42ANTITRUST LA

16、WS反托拉斯法案 - Federal laws intended to ensure free and fair competition by prohibiting monopolies and contracts or conspiracies in restraint of trade in interstate and foreign commerce. Some states have enacted their own antitrust laws. #108: Prepare and solicit competitive bids, quotations, and propos

17、als with pertinent specifications, terms, and conditions.; C.P.M. Module: 1 一種專為保證自由公平競爭而制定的商業法案，它禁止在國內或國外有壟斷或同謀的商業行為。在美國，甚至有些州政府都有通過屬於當地的反托拉斯法案。 A 41ANTICIPATION INVENTORIES預期存貨 - Those stocks that are accumulated for a well-defined future need. They differ from buffer (safety) stocks in that they

18、are committed to specific future plans. 預期存貨是在未來需求被很明確界定的情況下，所預期的累計存貨水準。它與緩衝(安全)存貨不同之處，在預期存貨是為了確定的未來需求所準備的。 A 40ANSI X.12美國國家標準局X12標準 - A set of standards promulgated by the American National Standards Institute for use in formatting and handling purchasing-related documents transmitted by electroni

19、c data interchange (EDI). 一套由美國國家標準局所公佈的標準，用於規範採購相關之文件，藉由電子資料交換(EDI)傳輸所需具備之格式與處理。1978年，美國信用研究基金會(American Credit Research Foundation,簡稱ACRF)與運輸資料協調委員會(Transportation Data Coordinating Committee,簡稱TDCC)一起，組成ANSI X.12，致力於EDI的報文和資料交換的標準研究。 A 39ANNUAL WORK PLAN (AWP) 年度工作計劃 - A document used in Contract

20、 Administration that provides the initial definition of tasks to be performed in the budget year and a schedule for their accomplishment. 用於合約管理中的一份文件，提供在預算年度內需要進行之工作的初始定義，以及完成的時間表。 A 38ANNUAL BUYING PLAN年度採購計劃 - See definition for Purchase Plan 參見採購計劃。. A 37AMERICAN TRUCKING ASSOCIATIONS (ATA)美國貨運協

21、會 - Trade association that represents the trucking industry. 代表貨運工業的同業工會。 分類編號問題解答A 36AMERICANS WITH DISABILITIES ACT (ADA)美國殘障法案 - A federal law passed in 1990 that requires organizations with at least 25 employees to make reasonable accommodations for qualified workers and applicants with disabili

22、ties and to avoid discriminating against them. Compliance includes removing physical workplace barriers. 一個於1990年通過的聯邦法律，要求人數在25人以上的公司要為殘障的合格工人與應徵者，提供一個合理的環境，以避免對殘障者的歧視。包括從工作場所中移除實體的障礙。 A 35AMERICAN SOCIETY FOR TESTING AND MATERIALS (ASTM)美國材料試驗學會標準 - A not-for-profit, worldwide organization, founde

23、d in 1898, that develops standards, test methods, specifications, classifications, and terminology for materials, products, systems, and services. 成立於1898年的非營利的世界性組織，建立材料、產品、系統及服務的標準、測試方法、規範、分類以及專業術語。 A 34AMERICAN NATIONAL STANDARDS INSTITUTE (ANSI)美國國家標準協會 - Umbrella organization that issues nation

24、al standards based on consensus by all stakeholder organizations. 依據所有權責單位組織的共識，發出國家標準的一個傘式組織。 A 33AMERICAN ARBITRATION ASSOCIATION (AAA)美國仲裁協會 - Not-for-profit public service organization founded in 1926 that provides resources for Alternative Dispute Resolution (ADR). Its services include rules an

25、d procedures, education and training, and a roster of impartial experts to hear and resolve cases. 成立於1926年的非營利的公共服務性組織，提供選擇爭議解決方式(ADR)的資源。其服務項目包括規則與程序，教育與訓練，以及一個公正客觀專家名冊來協助案件的聽證與裁決。 A 32ALTERNATIVE DISPUTE RESOLUTION (ADR)選擇爭議解決方式 - Methods for resolving contractual disputes that include facilitate

26、d negotiation, mediation, fact-finding, partnering, non-binding arbitration, and binding arbitration. 一種解決合約爭議的方式，包含談判協助、調停、事實發現、合作、非約束性仲裁、以及約束性仲裁。 A 31ALLIANCE結盟 - See definition for Partnership. 參見夥伴關係。 A 30AIR WAYBILL空運艙單 - A document used for the shipment of air freight by national and internati

27、onal air carriers that states the commodities shipped, shipping instruction, shipping costs. 國內及國際空運運輸業者在空運貨物時，所使用的文件，以載明貨運的商品別，交貨指示，貨運成本等資料。 A 29AIR TRANSPORT ASSOCIATION OF AMERICA (ATA)美國航空運輸協會 - Trade association founded in 1936 to serve the principal U.S. airlines. 於1936年成立的同業工會，其主旨在服務美國航空公司。 A

28、 28AGGREGATOR目錄集聚者 - A Web site that contains product catalogs from many suppliers in one place as a convenience to purchasing organizations.一個網站將許多供應商的目錄包含在內，以方便採購單位的作業。A 27AGGREGATOR目錄集聚者 - A Web site that contains product catalogs from many suppliers in one place as a convenience to purchasing or

29、ganizations. 一個網站將許多供應商的目錄包含在內，以方便採購單位的作業。 分類編號問題解答A 26AGENT代理人(商) - A person or an organization authorized to act for another person or organization (the principal) in prescribed dealings with a third party. All purchasers are agents. #114: Obtain legal review and approval of a contract when requir

30、ed.; C.P.M. Module: 1 法律上，代理人(商)是被某一人或組織授權，去與第三者交涉特定事務的一個人員或組織。所有的採購都是代理人。 A 25AGENCY代理 - The legal relationship that exists between two parties by which one is authorized to perform or transact specified business activities for the other. #114: Obtain legal review and approval of a contract when re

31、quired.; C.P.M. Module: 1 存在於兩造之間，定義合法關係的一種術語，其中一方被授權去為另一方執行某項特定的商業行為。 A 24AFTER-THE-FACT-CONTROLS事後控制 - Reviews designed to compare actual performance with planned results. #403: Plan/develop/provide operating policies, guidelines, and procedures.; C.P.M. Module: 4 比較實際的績效與計劃的解果做比較，來審核設計預期的結果。 A 23

32、AFFIRMATIVE ACTION (See also Business Affirmative Action)認同方案 / 反歧視方案(參見商業認同方案) - A provision of the Equal Opportunity Act of 1972 that requires all firms to take affirmative action to move toward achieving a work force that accurately reflects the composition of the community. A firm must compare i

33、ts employment, by department and by job level, with data on the availability of talent in the relevant labor market. #114: Obtain legal review and approval of a contract when required.; C.P.M. Module: 1 於1972年通過的平等機會法案，規範了所有公司必須採取反歧視的正面做法，以達到公司內部的人力結構，能正確反映出所處該社區的實際情況。在做法上，公司必須將其人力結構依部門及依工作等級，與實際相關就

34、業市場的人力去比較。 A 22AFFIDAVIT宣誓書 - A written statement by one party, sworn to and acknowledged by a notary. 在公證人面前宣示並被承認的書面文件。 A 21ADVANCED CHARGES預支收費 - 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.運送貨物的運費或

35、其他費用，由一貨運公司預支給另一家貨運公司或託運人，然後向收件人收取的費用。A 20ADVANCE SHIPPING NOTICE預先出貨通知 - A standardized EDI form detailing an inbound shipment to a receiving location.標準的EDI表格，紀錄在送貨地點所收到貨物的詳列內容。A 19ADVANCE PAYMENTS預先付款 - Payments in advance of delivery for stated amounts or for specified percentages of the purchas

36、e price.在採購交易時，供應商要求交貨前按規定的金額，或按採購總價的某一特定百分比來預先支付貨款。A 18ADVANCE ARRANGEMENT預先安排 - 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 arrangement

37、s.對特定商品空運方式的預先協定，黃金及貴金屬、活牲畜、與其他等級的貨運或許需要此種安排。A 17ADMINISTRATION行政管理 - Overseeing purchasing documentation in the context of improving buyer performance.在改善採購績效的情形下，監管採購文件的作為。分類編號問題解答A 16ADMINISTERED PRICE管制價格 - A price determined by the policies of a seller rather than by the competitive forces of t

38、he marketplace.由賣方所自覺的價格政策所決定的價格，而不是由市場競爭力機制來決定。A 15AD VALOREM RATE從價稅(根據價值) - 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 asce

39、rtained from the invoice.#107: Locate and select potential sources of materials or services.; C.P.M. Module: 1不管貨物的品質、重量、或其他考量，而只按應稅貨物的價值來徵收關稅的通用術語。從價稅以認定貨物價格的百分比徵收，通常依發票上的金額來認定。其公式為：關稅完稅價格稅率。一般進口貨物大多按從價稅課徵關稅。A 14ACTUAL AUTHORITY實際授權 - The specific authority given to an agent by a principal.#114: Ob

40、tain legal review and approval of a contract when required.; C.P.M. Module: 1由一個委託人(本人)授予一個代理人明確的授權。A 13ACTIVITY-BASED COSTING作業活動基礎成本法(或作業基礎成本會計制度) - A method for attributing indirect costs, based on the activities that drive cost. This approach is in contrast to traditional accounting methods whic

41、h pool and arbitrarily allocate indirect costs.#104: Perform cost/benefit analyses on planned acquisitions.; C.P.M. Module: 1#110: Evaluate competitive offerings to determine the overall best offer for a product/service.; C.P.M. Module: 1一種依照會產生成本的特定作業活動為基準，來分攤間接成本的方法；它與傳統成本制度的不同在於間接費用的分攤方式A 12ACQUI

42、SITION 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 purcha

43、se order; (6) follow-up and expediting; (7) receipt and inspection; (8) clearing the invoice and payment; and (9) maintenance of records.為組織取得營運所需而採取的一系列的作業活動。主要的步驟包括：(1)提出請購需求，確定需求內容；(2) 與使用單位溝通需求的細節；(3)尋找並確定有潛力的供應廠商；(4) 發出詢價通知並審核報價，開標，並確認得標供應商；(5) 準備及發出採購訂單，供應商簽回並確認交期；(6) 訂單的跟催與催貨；(7) 供應商交貨、收貨、檢驗、

44、入庫；(8) 付款並結案；(9) 採購記錄歸檔A 11ACQUISITION 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,

45、transporting, handling, and all inventory holding costs associated with the acquisition of a material.在經濟訂購量(E.O.Q.)分析裡，取得成本包含了產生及處理訂單所有花費的成本，以及其相關的文書作業。從管理的廣義角度來看，取得成本則是與取得物料相關的訂購、運輸、搬運、及所有存貨持有成本的成本總和。A 10ACKNOWLEDG-MENT承認書 - A communication (written or electronic) used to inform the buyer that the

46、 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.#113: Prepare and/or issue contracts/purchase orders.; C.P.M. Module: 1供應商用來通知接受買方訂單的單據。只要承認書中的條件與買方訂單所

47、載沒有實質上的差異，承認書即代表著雙邊協定的達成。A 9ACCULTURATION文化適應 - The process of becoming familiar with another culture.A 8ACCREDITED PURCHASING PRACTITIONER (A.P.P.)認可的採購從業人員 - In 1996, NAPM created the Accredited Purchasing Practitioner program to promote purchasing professionalism among entry-level buyers as well

48、as persons outside of the purchasing/supply management function with full or partial procurement responsibilities. The A.P.P. designation is awarded upon fulfillment of specified requirements: (1) completion of the A.P.P. examination and (2) two years of work experience, or one year of work experien

49、ce plus an associate degree). Experience must include purchasing/supply management responsibility that is professional (rather than clerical) in scope and can be a secondary part of the applicants job responsibilities. Reaccreditation is required every five years. Those who are eligible can use the

50、A.P.P. as a step toward earning their C.P.M. designation.NAPM於1996年建立認可的採購從業人員計劃，來提昇新進採購，以及從事採購/供應管理以外的工作，但承擔全部或部份採購責任的採購專業技能。A.P.P.認證的要求為：(1) 通過A.P.P.測驗 (2) 兩年工作經驗，或一年工作經驗加上相關學歷。工作經驗必須包括採購/供應管理的專業(而非文書人員)，可以是申請者的第二個職責。A.P.P.需要每五年進行重新認證一次，可以當作是一個為想要取得C.P.M.認證採購經理的準備步驟。A 7ACCOUNTING SYSTEM會計系統 - The

51、combination of records and procedures that discover, record, classify, and report information about the financial position and operations of an organization.公司透過紀錄與程序的結合來，揭露，紀錄，分類，及報告其財務狀況與營運情況。分類編號問題解答A 6ACCESSORIAL CHARGES附屬費用 - Costs that carriers may charge in addition to the transportation cost

52、. They include single shipment, inside delivery, notification, and storage and redelivery charges.運輸公司在運輸成本之外，所附加的費用，包括單次運送，內部交付，運送通知，以及儲存與轉運的費用。A 5ACCEPTANCE 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 s

53、ample of the lot.#207: Develop measurements for quality improvement and target setting (e.g., best in class benchmarks).; C.P.M. Module: 2一種統計品管的方法，藉由檢驗特定批量中的一部份或樣本，來評估其總體品質的情況。A 4ACCEPTANCE接受 - The intentional indication of an offeree to be bound by the terms of an offer.受報價者展示其承認報價者條款約束力的意圖。A 3ABS

54、OLUTE ADVANTAGE絕對利益 - A competitive strength enjoyed by a country as a result of a natural endowment that other countries do not have.一個國家因為具有優於其他國家之天然資源，所產生的競爭優勢。假設今有甲 、乙兩貿易國，並以生產A、B兩商品而言，等量資本投注在甲國生產A商品的勞動生產 力，高於乙國生產A商品的勞動生產力，那麼甲國則具有生產此A商品的絕對利益。A 2ABC ANALYSIS存貨價值控制, ABC分析 - Application of Paretos

55、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 the items purchased repetitively for stock. In most organizations, 10-20% of the items (A items) account for 70-80% of the investment; t

56、he next 15-25% of the items (B items) account for 10-20% of the investment; and the remaining 65-75% of the items (C items) account for 5-10% of the investment. Inventories should be managed accordingly, with more emphasis placed on the strategic management of the A items.ABC分析是應用柏拉圖定律，或80/20的比例原則，將

57、經常性存貨計算出每一項目佔總存貨項目，以及總存貨金額的比例。一般而言，510%的項目(稱為A項目)佔總存貨金額的7580%，2025%的項目(稱為B項目)佔總存貨金額的1520%，而7075%的項目(稱為C項目)佔總存貨金額的510%。分類編號問題解答A 6ACCESSORIAL CHARGES附屬費用 - Costs that carriers may charge in addition to the transportation cost. They include single shipment, inside delivery, notification, and storage a

58、nd redelivery charges.運輸公司在運輸成本之外，所附加的費用，包括單次運送，內部交付，運送通知，以及儲存與轉運的費用。A 5ACCEPTANCE 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.#207: Develop measurements for quality improvement and targ

59、et setting (e.g., best in class benchmarks).; C.P.M. Module: 2一種統計品管的方法，藉由檢驗特定批量中的一部份或樣本，來評估其總體品質的情況。A 4ACCEPTANCE接受 - The intentional indication of an offeree to be bound by the terms of an offer.受報價者展示其承認報價者條款約束力的意圖。A 3ABSOLUTE ADVANTAGE絕對利益 - A competitive strength enjoyed by a country as a resul

60、t of a natural endowment that other countries do not have.一個國家因為具有優於其他國家之天然資源，所產生的競爭優勢。假設今有甲 、乙兩貿易國，並以生產A、B兩商品而言，等量資本投注在甲國生產A商品的勞動生產 力，高於乙國生產A商品的勞動生產力，那麼甲國則具有生產此A商品的絕對利益。A 2ABC ANALYSIS存貨價值控制, ABC分析 - Application of Paretos Law, or the 80/20 rule. ABC analysis, as related to inventory, is simply a d