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CMA考试所用词汇的专业词典(第三十八期)

TERM 词汇

DEFINITION 定义

Elasticity of Demand

A measure of consumer response to a change in the price of a product or service. Calculated as the percent change in quantity demanded divided by a percent change in price. Depending on the response, the product or service is called either elastic or inelastic.

需求弹性

衡量消费者对产品或劳务价格变动的反应的尺度。计算方法是需求量的百分比变动除以价格百分比变动。视结果情况的不同,该产品或劳务被称为 具有或不具有弹性。

Encryption

A procedure that transforms information, using an algorithm, to make it unreadable to anyone who does not have the key to decode the message.

加密

用算法转换信息,使未掌握解码方法者不能读出该信息的过程。

Enterprise Resource

Planning (ERP)

ERP systems integrate (or attempt to integrate) the data and processes of an organization into a single unified system.

企业资源规划(ERP

ERP系统将组织机构的数据和流程整合(或试图整合)为一个单一的统一系统。

Enterprise Risk Management (ERM)

A process applied across the enterprise designed to 1. Identify potential events that, if they occur, could negatively impact the enterprise; and 2. Manage this risk to provide reasonable assurance to