管理经济学中文术语及其解释.doc

管理经济学中英文术语及其解释 Ability-to-Pay principle (税收的)能力支付原则the idea that taxes should be levied on a person according to how well that person can shoulder the burden Absolute advantage绝对优势the comparison among producers of a good according to their productivity Accounting profit会计利润 total revenue minus total explicit cost Adverse selection逆向选择the tendency for the mix of unobserved attributes to become undesirable from the standpoint of an uninformed party Agent代理人 a person who is performing an act for another person, called the principal Arrow ’s impossibility theorem阿罗不可能定理 a mathematical result showing that, under certain assumed conditions, there is no scheme for aggregating individual preferences into a valid set of social preferences Average fixed cost平均固定成本 fixed costs divided by the quantity of output Average revenue平均收益 total revenue divided by the quantity sold Average tax rate平均税率 total taxes paid divided by total income Average total cost平均总成本 total cost divided by the quantity of output Average variable cost平均可变成本 variable costs divided by the quantity of output Benefits principle受益原则 the idea that people should pay taxes based on the benefits they receive from government services Budget constraint预算约束 the limit on the consumption bundles that a consumer can afford Budget deficit预算赤字 an excess of government spending over government receipts Budget surplus预算盈余 an excess of government receipts over government spending Business cycle经济周期 fluctuations in economic activity, such as employment and production Capital资产 the equipment and structures used to produce goods and services Cartel卡特尔a group of firms acting in unison Circular-flow diagram循环流向图 a visual model of the economy that shows how dollars flow through markets among households and firms Coase theorem科斯定理 the proposition that if private parties can bargain without cost over the allocation of resources, they can solve the problem of externalities on their own Collusion共谋 an agreement amon