ACCA F5 專業(yè)詞匯中英文對照（二）

英文

中文

定義

Executive information systems

主管信息系統(tǒng)

Executive information systems （EIS）draw data from the MIS and allow communication with externalsources of information.

Fixed budget

固定預算

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

彈性預算

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

學習曲線理論

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

管理信息系統(tǒng)

Management information systems （MIS） generate information for monitoring performance （egproductivity information） and maintaining co-ordination （eg between purchasing and accounts payable）.

Marginal cost

邊際成本

Marginal costis the cost of one unit of a product/service which could be avoided if that unit were notproduced/provided.

Monopoly

壟斷

Monopoly: one seller who dominates many buyers. The monopolist can use their market power to set aprofit-maximising price.

Monopolistic competition

壟斷競爭

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

需求的價格彈性

Price elasticity of demandis a measure of the extent of change in market demand for a good inresponse to a change in its price.