ACCA F5专业词汇中英文对照（三）

来源: 正保会计网校编辑： 2017/09/06 14:00:14　字体：大小

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
Perfect competition	完全竞争	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	完全讯息	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	价格歧视	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	需求的价格弹性	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	撇脂定价法	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	寡头买主垄断	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.