论文部分内容阅读
近几年来,国内翻译了许多有关管理和财务会计方面的资料、著作,但是由于对一些名词的翻译很不统一,给读者造成困难。如在管理学科中有一些著名人物译法不一致,在西方号称“科学管理之父”的F·W·Taylor,有译为泰罗的,也有译为泰勒、太罗……的。管理职能五要素的创立者、德国人Henri Fayol,有译为亨利·费尧的,也有译为法约尔·菲约尔……的;价值工程的创始人、美国人Miles lawrence D,有译为麦尔斯的,也有译为麦尔兹……的。在管理会计中的BreaK—evon point有保本点、临界点、盈亏临界点、盈亏分歧点、损益交叉
In recent years, many domestic translations of materials and writings related to management and financial accounting have been made, but due to the fact that the translation of some terms is not uniform, it causes difficulties for readers. For example, in the management discipline, there are some inconsistent interpretations of famous figures. In the West, F.W. Taylor, known as the “Father of Scientific Management,” has been translated into Terraux, and also translated into Taylor, Tyrol... The founder of the five elements of the management function, the German Henri Fayol, has been translated by Henry Faye and also by Fayle Phyoel. The founder of value engineering, American Miles lawrence D, has been translated For Miles, there are translations for Maerz.... The BreaK-evon point in management accounting has a capital preservation point, a critical point, a profit and loss critical point, a profit and loss divergence point, and a profit and loss cross.