掃碼下載APP
及時接收考試資訊及
備考信息
對于剛剛接觸PM業(yè)績管理的ACCAer,雖然有管理會計的基礎(chǔ),但仍會覺得詞匯量不夠,題目看不懂,各種專業(yè)詞匯層出不窮背不完等問題。但我們要知道,不積跬步,無以至千里;不積小流,無以成江海。正保會計網(wǎng)校老師為大家總結(jié)了《PM業(yè)績管理》專業(yè)詞匯的中英文對照系列,預(yù)祝大家備考順利!
英文 |
中文 |
定義 |
吸收成本法 |
Absorption costingis a method of product costing which aims to include in the total cost of a product(unit, job, and so on) an appropriate share of an organisation's total overhead, which is generally taken tomean an amount which reflects the amount of time and effort that has gone into producing the product. |
|
Activity based costing |
作業(yè)成本法 |
Activity based costing (ABC)is a method of costing which involves identifying the costs of the mainsupport activities and the factors that 'drive' the costs of each activity. Support overheads are charged toproducts by absorbing cost on the basis of the product's usage of the factor driving the overheads. |
Cost driver |
成本動因 |
A cost driveris a factor which has most influence on the cost of an activity. |
Decision tree |
決策樹 |
A decision treeis a pictorial method of showing the different decision options in a given situation, and thepossible outcomes from each decision option. Decision trees can incorporate the probabilities of both theexpected outcomes and the EV of each decision option. Decision trees can also show both initial decisionsand subsequent decisions, where a decision is taken in two stages, at two different times. |
Earnings per share |
每股收益 |
Earnings per share (EPS)is defined as the profit attributable to each equity (ordinary) share. |
Environmental management accounting |
環(huán)境管理會計 |
Environmental management accounting (EMA) is the generation and analysis of both financial and nonfinancialinformation in order to support internal environmental management processes. |
有意向報考ACCA的考生可點擊下方按鈕進行免費預(yù)評估,了解報考條件。
2018年ACCA網(wǎng)絡(luò)課程火熱招生中>>
歷年樣卷
考試大綱
詞匯表
報考指南
考官文章
思維導(dǎo)圖
安卓版本:8.7.50 蘋果版本:8.7.50
開發(fā)者:北京正保會計科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點擊下載>
官方公眾號
微信掃一掃
官方視頻號
微信掃一掃
官方抖音號
抖音掃一掃
Copyright © 2000 - yinshua168.com.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號