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及時接收考試資訊及
備考信息
對于剛剛接觸F5的ACCAer,雖然有F2的基礎,但仍會覺得詞匯量不夠,題目看不懂,各種專業詞匯層出不窮,怎么背都背不完。但我們要知道,不積跬步,無以至千里;不積小流,無以成江海。網校為大家總結了ACCA專業詞匯的中英文對照系列,希望可以幫助大家更好地理解這些定義。
英文 |
中文 |
定義 |
主管信息系統 |
Executive information systems (EIS)draw data from the MIS and allow communication with externalsources of information. |
|
Fixed budget |
固定預算 |
A fixed budgetis a budget which remains unchanged throughout the budget period, regardless ofdifferences between the actual and the original planned volume of output or sales. |
Flexible budget |
彈性預算 |
A flexible budgetis a budget which, by recognising different cost behaviour patterns, is changed as thevolume of output and sales changes. It recognises cost behaviour patterns such as changes in salesrevenue and variable costs as sales volumes change, and step changes in fixed costs as activity levels riseor fall by more than a certain amount. |
Learning curve theory |
學習曲線理論 |
Learning curve theoryapplies to situations where the workforce as a whole improves in efficiency withexperience. The learning effect or learning curve effect describes the speeding up of a job with repeatedperformance. |
Management information systems |
管理信息系統 |
Management information systems (MIS) generate information for monitoring performance (egproductivity information) and maintaining co-ordination (eg between purchasing and accounts payable). |
Marginal cost |
邊際成本 |
Marginal costis the cost of one unit of a product/service which could be avoided if that unit were notproduced/provided. |
Monopoly |
壟斷 |
Monopoly: one seller who dominates many buyers. The monopolist can use their market power to set aprofit-maximising price. |
Monopolistic competition |
壟斷競爭 |
Monopolistic competition: a large number of suppliers offer similar, but not identical, products. Thesimilarities ensure elastic demand whereas the slight differences give some monopolistic power to thesupplier. |
Price elasticity of demand |
需求的價格彈性 |
Price elasticity of demandis a measure of the extent of change in market demand for a good inresponse to a change in its price. |
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