ACCA PM业绩管理专业词汇中英文对照（一）

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.