ACCA F5專業(yè)詞匯中英文對照（三）

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.