CMA考试所用词汇的专业词典（2014年3月28日）.PDFVIP

Glossary of Terms Used in the CMA Examination (March 28, 2014) CMA 考试所用词汇的专业词典 （2014 年3 月28 日） TERM 词汇 DEFINITION 定义 Abnormal Spoilage Unacceptable units that are not expected to occur under an efficient production process. 非正常损耗 在有效率的生产流程下不应该发生的不合格品数量。 Absorbed Overhead That portion of factory indirect cost that has been allocated to a specific product, or saleable se