ACCA F5 专业词汇中英文对照（二）

普通来源：正保会计网校 2017-08-23

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。网校为大家总结了ACCA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
Executive information systems	主管信息系统	Executive information systems （EIS）draw data from the MIS and allow communication with externalsources of information.
Fixed budget	固定预算	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	弹性预算	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	学习曲线理论	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	管理信息系统	Management information systems （MIS） generate information for monitoring performance （egproductivity information） and maintaining co-ordination （eg between purchasing and accounts payable）.
Marginal cost	边际成本	Marginal costis the cost of one unit of a product/service which could be avoided if that unit were notproduced/provided.
Monopoly	垄断	Monopoly: one seller who dominates many buyers. The monopolist can use their market power to set aprofit-maximising price.
Monopolistic competition	垄断竞争	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	需求的价格弹性	Price elasticity of demandis a measure of the extent of change in market demand for a good inresponse to a change in its price.