ACCA F5专业词汇中英文对照（一）

来源：正保会计网校 2017-08-18

普通

对于刚刚接触F5的ACCAer，虽然有F2的基础，但仍会觉得词汇量不够，题目看不懂，各种专业词汇层出不穷，怎么背都背不完。但我们要知道，不积跬步，无以至千里；不积小流，无以成江海。网校老师为大家总结了ACCA F5专业词汇的中英文对照系列，希望可以帮助大家更好地理解这些定义。

英文	中文	定义
Absorption costing	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	作业成本法	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	成本动因	A cost driveris a factor which has most influence on the cost of an activity.
Decision tree	决策树	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	环境管理会计	Environmental management accounting （EMA） is the generation and analysis of both financial and nonfinancialinformation in order to support internal environmental management processes.