本刊今年第3期“译名小议”栏发表了程鼎铉同志的文章以后,我们陆续收到一些来信来稿,提出了不同看法。王家林同志认为,Managerial Accounting译为“经理会计”或“经管会计”生硬些,还不如译为“经营会计”为好。理由是我国对“经营”与“管理”的看法不同,有似Managerial、Management与Administrative、Administration。因此,译为“经营会计”较合乎我国目前一般对“经营”与“管理”的习惯看法。陈丹等同志认为,仍译为“管理会计”较为贴切。因 This issue of the third issue of this year “translation of the discussion ” column published Comrade Cheng Dingxuan article, we have received some letters and contributions, put forward different views. Comrade Wang Jialin that Managerial Accounting translated as “manager accounting ” or “management accounting ” blunt, not as translated as “business accounting ” as well. The reason is that our country has different views on “management ” and “management ”, and it seems that Managerial, Management, Administrative and Administration are different. Therefore, translated as “operating accounting ” is more in line with China’s current general “management ” and “management ” customary. Comrade Chen Dan and other think, still translated as “management accounting ” more appropriate. because