掃碼下載APP
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. |
網校國際業務專線 400 650 9000
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 中文字幕 自拍偷拍 | 99成人精品 | 黄色网zhan| 亚州三级 | 欧美亚洲综合网 | 欧美成人免费在线 | 中国性猛交xxxx乱大交3 | 久久久久亚洲精品国产 | 伊人黄 | 国产成人a亚洲精品 | 日韩精品不卡 | www.国产91 | 欧美色欧美亚洲另类七区 | 国产伦精品一区二区三区视频黑人 | 综合久久综合久久 | 91亚洲视频| 久久y| 国产一区二区精品久久 | 国产一级毛片视频 | 精品国产一区二区三 | 91精品国产综合久久久久久蜜臀 | 日本精品一区二区三区在线观看视频 | 国产亚洲精品美女 | 黄色免费网站在线观看 | 在线综合国产 | 免费观看的av | 亚洲国产一区二区在线 | 欧美日本国产在线 | 欧美黑人疯狂性受xxxxx野外 | 久久精品国产一区二区三区不卡 | 欧美一级夜夜爽 | 精品一区三区 | 99久久免费看精品国产 | 国产精品视频久久久 | 国产成人精品久久二区二区91 | 黄网站在线免费 | 国产精品无码永久免费888 | 久久成人免费视频 | 最近中文幕mv免费高清 | 中文字幕av网站 | 免费精品 |