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ACCA F5專業(yè)詞匯中英文對照(三)

來源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2017/09/06 14:00:14 字體:

對于剛剛接觸F5的ACCAer,雖然有F2的基礎(chǔ),但仍會(huì)覺得詞匯量不夠,題目看不懂,各種專業(yè)詞匯層出不窮,怎么背都背不完。但我們要知道,不積跬步,無以至千里;不積小流,無以成江海。網(wǎng)校為大家總結(jié)了ACCA專業(yè)詞匯的中英文對照系列,希望可以幫助大家更好地理解這些定義。

英文

中文

定義

Perfect competition

完全競爭

Perfect competition: many buyers and many sellers all dealing in an identical product. Neither producernor user has any market power and both must accept the prevailing market price.

Perfect information

完全訊息
 

Perfect information is information that predicts with 100% accuracy what the outcome situation will be.
Having perfect information removes all doubt and uncertainty from a decision, and enables managers tomake decisions with complete confidence that they have selected the best decision option.

Price discrimination

價(jià)格歧視

Price discrimination is the practice of charging different prices for the same product to different groupsof buyers when these prices are not reflective of cost differences.

Price elasticity of demand

需求的價(jià)格彈性

The price elasticity of demand (PED) is a measure of the extent of change in demand for a good inresponse to a change in its price.

Price skimming

撇脂定價(jià)法

Price skimming involves charging high prices when a new product is first launched on the market, inorder to maximise short-term profitability. Initially there is heavy spending on advertising and salespromotion to encourage sales demand.

Oligopoly

寡頭買主壟斷

Oligopoly: where relatively few competitive companies dominate the market. While each large firm has theability to influence market prices, the unpredictable reaction from the other giants makes the final industryprice indeterminate. Cartels are often formed.

2017年ACCA秋季報(bào)考優(yōu)惠活動(dòng)倒計(jì)時(shí),新老學(xué)員雙重優(yōu)惠等你來拿

2017年CMA秋季報(bào)考7折優(yōu)惠活動(dòng)火爆進(jìn)行中

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