2020年ACCA考试经验：Environmental accounting详解
来源：长理培训发布时间：2020-03-06 17:39:29
★考点 Defining and accounting for environmental costs 定义（2 种不同定义方式）
Hansen and Mendoza(1999) 提出
Environmental preventioncosts 预防成本
The costs of activities undertaken to prevent the production ofwaste. eg. environmental training.
Environmental detection costs 发现成本
Costs incurred to ensure that the organisation complies with regulations and voluntary standards 确保企业合规/按标准eg. record keeping and recording.
Environmental internal failure costs 内部失败成本
Costs incurred from performing activities that have produced contaminants and waste that have not been discharged intothe environment 还未排入外部环境。eg. waste disposal costs
Environmental externalfailure costs 外部失败成本
Costs incurred on activities performed after discharging wasteinto the environment.已排入外部环境的后续成本，eg.诉讼
US Environmental Protection Agency 提出
★考点‐论述题（13.Dec.Q1）4 种确认和分配环境成本的方法：
Conventional cost 传统成本
Raw material and energy costs 与环境相关的
Potentially hidden costs
In ‘general overheads’普遍账户里涵盖的，没有单列
Contingent costs 或有成本
Costs to be incurred at a future date, eg clean up costs
Image and relationshipcosts
为了企业声誉和公共关系而产生的成本，the costs ofpreparing environmental reports. 环境报告
Input/ outflow analysis流入/流出分析
The material inflows are recorded and balanced with outflows.This means what comes in, must go out.差额表示 waste,环境成本必须从 waste（kg）转化到$（可以以材料成本价来计）
Flow cost accounting
Material
System and delivery
Disposal
Material flow 在企业中以 3 种形态 categories 存在。这 3 种形态下的 value 和 cost 要分别计算。目的是降低 quantity ofmaterials 来降低 total business costs in the long‐run 并使其产生 positive effect on the environment & business long‐term cost简单来说，合理规划 3 种形态的量，来降低成本和排放。
Activity‐based costing
用 ABC 方式来处理 environment‐related costs（原来它是hidden on general overheads，现在把它找出来）
Life cycle costing
需要从设计阶段，就考虑到整个生命周期中，所有对环境有影响的成本 full environmental consequences
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