特许公认会计师公会(The Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。今天我们要看的就是ACCA考试中P5科目的模拟试题，希望大家能从做题过程中提升自己。

Question：Environmental management accounting (EMA) is the generation and analysis of both financial and non-financial information in order to support internal environmental management processes'.

Which of the following management accounting techniques are useful for the identification and management of environmental costs:

A. ABC.

B. Input/output analysis.

C. Life cycle costing.

D. Flow cost accounting.

All of the responses are correct

Input/output analysis (records material flows with the idea that 'what comes in must go out - or be stored'')

Flow cost accounting (aims to reduce the quantities of materials, which leads to increased ecological efficiency)

ABC (distinguishes between environment-related costs and environment-driven costs)

Life cycle costing

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