2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、原文：EnvironmentalCostAccountingEnvironmentalmanagementaccountingservesasamechanismfidentifyingmeasuringthefullspectrumofenvironmentalcostsofcurrentproductionprocessestheeconomicbenefitsofpollutionpreventioncleanerprocesse

2、stointegratethesecostsbenefitsintodaytodaybusinessdecisionmaking.Fthelastdecadecpateenvironmentalaccountinghasgainedincreasedimptanceinpracticeofwhichcostaccountingreceivesmostattention.Thispapergivesanoverviewoftheappro

3、achesofenvironmentalcostaccounting.Keywds:environmentalcostenvironmentalprotectionenvironmentalmanagementaccountingIntroductionInrecentyearsEnvironmentalManagementAccounting(EMA)hasbeenattractingincreasingattentionthroug

4、houtthewld.Therearevariousdefinitionsofenvironmentalmanagementaccountingbutessentiallyanenvironmentalmanagementaccountingsystemcanbethoughtofasamanagementaccountingsystemthathasbeenrefinedsoastoenableusersofthesystemtobe

5、providedwithinfmationthatreflectstheenvironmentalperfmanceoftheganisation.TheUnitedNationsDivisionfSustainableDevelopmenthasreferredtoenvironmentalmanagementaccountingsimplyas“doingbettermecomprehensivemanagementaccounti

6、ngwhilewearinganenvironmentalhatthatopenstheeyesfhiddencosts”.Theinfmationgeneratedfromanenvironmentalmanagementaccountingsystemmightbeofafinancialnature(fexamplethequantificationofenvironmentalcosts)itmightbeprovidedinp

7、hysicalterms(suchastheamountofelectricityusedwithinaparticularprocess).Eitherwaythemotivationfdevelopingsuchasystemwouldbetoprovideafoundationfanganisationtoimprovebothitsenvironmentalfinancialperfmance.Generallycompanie

8、sarespendingsignificantamountofmoneyonpollutionabatementcontrol.Inmostcasesthesecostsrepresentthemostobviousmostemissioncontrolcosts”“preventionotherenvironmentalmanagementcosts”whichtogetherwithresearchdevelopmentprojec

9、tshelptoreducethematerialcostsofnonproductoutputthusincreaseecoefficiency.TheenvironmentalcostcategiesbyUnitedNationsare:?wasteemissiontreatmentincludesdepreciationfrelatedequipmentmaintenanceoperatingmaterialsservicesre

10、latedpersonnelfeestaxesgesfinespenaltiesinsurancefenvironmentalliabilitiesprovisionsfcleanupcostsremediation?preventionenvironmentalmanagementincludesexternalservicesfenvironmentalmanagementpersonnelfgeneralenvironmental

11、managementactivitiesresearchdevelopmentextraexpenditurefcleanertechnologiesotherenvironmentalmanagementcosts:?materialpurchasevalueofnonproductoutputincludesrawmaterialspackagingauxiliarymaterialsoperatingmaterialsenergy

12、water?processingcostsofnonproductoutputincludeslabourcostsenergycost.?TheIFACenvironmentalcostcategiesare:?materialscostsofproductoutputsincludesthepurchasecostsofnaturalresourcessuchaswaterothermaterialsthatareconverted

13、intoproductsbyproductspackaging?materialscostsofnonproductoutputs:includesthepurchase(sometimesprocessing)costsofenergywaterothermaterialsthatbecomenonproductoutput(i.e.wasteemissions)?wasteemissioncontrolcosts:includesc

14、ostsf:hlingtreatmentdisposalofwasteemissionsremediationcompensationcostsrelatedtoenvironmentaldamageanycontrolrelatedregulatycompliancecosts?preventionotherenvironmentalmanagementcosts:includesthecostsofpreventiveenviron

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