掌握科目考試的重難點(diǎn)問題是每位ACCA學(xué)員必須掌握，只有扎實(shí)的掌握了考點(diǎn)的信息，才能夠在考試中有更好的成績，一次通過考試。那么，ACCA F5考點(diǎn) Defining and accounting for environmenta有哪些？

Defining and accounting for environmenta丨 costs 定義可以從以下2種方式進(jìn)行解釋：

1. Hansen and Mendoza( 1999)提出

① Environmental prevention costs 預(yù)防成本

The costs of activities undertaken to prevent the production of waste. Eg： environmental training.

② Environmental detection costs 發(fā)現(xiàn)成本

Costs incurred to ensure that the organisation complies with regulations and voluntary standards確保企業(yè)合規(guī)/按標(biāo)準(zhǔn)

Eg： record keeping and recording.

③ Environmental internal failure costs 內(nèi)部失敗成本

Costs incurred from performing activities that have produced contaminants and waste that have not been discharged into the environment

還未排入外部環(huán)境.eg: waste disposal costs

④ Environmental external failure costs 外部失敗成本

Costs incurred on activities performed after discharging waste into the environment

已排入外部環(huán)境的后續(xù)成本，eg：訴訟。

2. US Environmental Protection Agency 提出

① Conventional cost 傳統(tǒng)成本

Raw material and energy costs 與環(huán)境相關(guān)的

② Potentially hidden costs In 'general overheads5

普遍賬戶里涵蓋的，沒有單列

③ Contingent costs 或有成本

Costs to be incurred at a future date, eg cleanup costs

4) Image and relationship costs為f企業(yè)聲譽(yù)和公共關(guān)系而產(chǎn)生的成本

the costs of preparing environmental reports (環(huán)境報(bào)告）。

要想扎實(shí)掌握考試的重難點(diǎn)，學(xué)員學(xué)習(xí)網(wǎng)課，做練習(xí)還很必要的。ACCA F5考試是學(xué)員必不可少科目，因此在學(xué)習(xí)的時(shí)候，扎實(shí)掌握課程內(nèi)容是必須的。

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