1、采购词典-台湾采购网分類 編號 問題 解答A 56 AUTHORITY 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 55 ATTACHMENT 扣押 - A legal pro
2、ceeding 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 54 ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN) 東南亞國協 - Organiza
3、tion established 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/p
4、urchase orders 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 53 ASSIGNMENT 轉讓 - A transfer of a right (such as a contract or a purchase order) or title to another party. In shipping,
5、 it is commonly 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
6、指定人提單上所列述財物的所有權。 A 52 ARTIFICIAL INTELLIGENCE The 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 51 ARBITRATION 仲裁 - A means of settling disputes between parties in which an objective outside party acts
7、as a fact finder 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。
8、A 50 ARBITRAGE 套利 - 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 t
9、ransactions for one 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 49 APPROVED SUPP
10、LIERS 合格供應商 - Suppliers 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 48 APPROVED LIST 合格供應商名單 - An organizations list of suppliers that have been evaluat
11、ed and approved for purchases. 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 47 APPLICATIONS 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 46 APPLICATION SERVICE PROVIDER (ASP) 應用軟體服務供應商 - An organization that provides software applicatio
12、ns over the Internet. 在網際網路上提供應用軟體的公司。 A 45 APPARENT 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 purc
13、hasing or bypassing of the purchasing 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 44 APICS 美國生產與存貨管制協會 -
14、The Educational Society for Resource Management; founded in 1957 as the American Production 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 41 ANTICIPATION INVENTORIES 預期存貨 - Those stocks that are accumulated for a well-defined future need. They differ from b
15、uffer (safety) stocks in that they 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 40 ANSI 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-rela
16、ted documents transmitted by electronic 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 39 ANNUAL WORK PLA
17、N (AWP) 年度工作計劃 - A document used in Contract 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 38 ANNUAL BUYING PLAN 年度採購計劃 - See definition for Purchase Plan 參見採購計劃 。
18、. A 37 AMERICAN TRUCKING ASSOCIATIONS (ATA) 美國貨運協會 - Trade association that represents the trucking industry. http:/ 代表貨運工業的同業工會。 分類 編號 問題 解答A 36 AMERICANS 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 acco
19、mmodations for qualified workers and applicants with disabilities 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 35 AMERICAN SOCIETY FOR TESTING AND MATERIALS (AST
20、M) 美國材料試驗學會標準 - A not-for-profit, worldwide organization, founded in 1898, that develops standards, test methods, specifications, classifications, and terminology for materials, products, systems, and services. http:/www.astm.org 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 34 AMERICAN N
21、ATIONAL STANDARDS INSTITUTE (ANSI) 美國國家標準協會 - Umbrella organization that issues national standards based on consensus by all stakeholder organizations. http:/www.ansi.org 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 33 AMERICAN ARBITRATION ASSOCIATION (AAA) 美國仲裁協會 - Not-for-profit public service organization foun
22、ded in 1926 that provides resources for Alternative Dispute Resolution (ADR). Its services include rules and procedures, education and training, and a roster of impartial experts to hear and resolve cases. http:/www.adr.org 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
23、件的聽證與裁決。 A 32 ALTERNATIVE DISPUTE RESOLUTION (ADR) 選擇爭議解決方式 - Methods for resolving contractual disputes that include facilitated 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 31 ALLIANCE 結盟 - See d
24、efinition for Partnership. 參見夥伴關係 。 A 30 AIR WAYBILL 空運艙單 - A document used for the shipment of air freight by national and international 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 29 AIR TRANSPORT ASSOCI
25、ATION OF AMERICA (ATA) 美國航空運輸協會 - Trade association founded in 1936 to serve the principal U.S. airlines. http:/www.air-transport.org 於 1936年成立的同業工會，其主旨在服務美國航空公司。A 28 AGGREGATOR 目錄集聚者 - A Web site that contains product catalogs from many suppliers in one place as a convenience to purchasing organiza
26、tions.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 27 AGGREGATOR 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。 分類 編號 問題 解答A 26 AGENT 代理人(商) - A person or an organization authorized to act for another p
27、erson 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 required.; 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 25 AGENCY 代理 - The legal relationship that exists b
28、etween 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 required.; 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 24 AFTER-THE-FACT-CONTROLS 事後控制 - Reviews designed to
29、 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 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
30、 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 its employment, by department and by job level, with data on the availability of talent in the relevant labor market. #114:
31、 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，與實際相關就業市場的人力去比較。 A 22 AFFIDAVIT 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
32、件。 A 21 ADVANCED 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 20 ADVANCE SHIPPING NOTICE 預先出貨通知 - A standardized EDI form detailing an inbo
33、und 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 19 ADVANCE PAYMENTS 預先付款 - Payments in advance of delivery for stated amounts or for specified percentages of the purchase 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 18 ADVANCE ARRANGEMENT 預先安排 - Prior notification required
34、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 17 ADMINISTRATION 行政管理 - Overseeing purchasing documentation in
35、 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 16 ADMINISTERED PRICE 管制價格 - A price determined by the policies of a seller rather than by the competitive forces of the marketplace.由賣方所自覺的價格政策所決定的價格，而不是由市場競爭力機制來決定。A 15 AD VALOREM RATE 從價稅(根據價值) - Customs duty charged o
36、n 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.#107: Locate and select potential sources of materials or services.; C.P.M.
37、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 14 ACTUAL AUTHORITY 實際授權 - The specific authority given to an agent by a principal.#114: Obtain 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
38、權。A 13 ACTIVITY-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 which pool and arbitrarily allocate indirect costs.#104: Perform cost/benefit analyses on planned ac
39、quisitions.; 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 12 ACQUISITION PROCESS 取得程序 - The series of activities involved in obtaining necessary inputs for an or
40、ganization. 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 a
41、nd 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、入庫；(8) 付款並結案；(9) 採購記錄歸檔A 11 ACQUISITION COST 取得成本 - In the context of economic order quantity
42、(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
43、 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 10 ACKNOWLEDG-MENT 承認書 - A communication (written or electronic) used to inform the buyer that the supplier has accepted a purchase order. An acknowledgment creates a bilateral contract,
44、 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載沒有實質上的差異，承認書即代表著雙邊協定的達成。A 9 ACCULTURATION 文化適應 - The process of becoming familiar with
45、another culture.A 8 ACCREDITED 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 as persons outside of the purchasing/supply management function with full or partial
46、 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 experience plus an associate degree). Experience must include purchasing/supply management r
47、esponsibility 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 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
48、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 7 ACCOUNTING SYSTEM 會計系統 - The combination of records and procedures that discover, record, classify, and repo
49、rt 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 6 ACCESSORIAL 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 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 5 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.#207: Develo
