ACCA F5專業(yè)詞匯中英文對照（一）

英文

中文

定義

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.