各位ACCA的考生们，请注意了！距离2016年9月份ACCA考试仅剩最后5天了，再这最后的5天里，大家一定要做好一切的考前准备，什么笔啊、硬糖啊、计算器啊等等一定要准备好，最后还有一个非常重要的就是心态，一定要放松心态，好好应考！加油！

　　今天给大家带来的ACCA每日一练是ACCA考试P阶段“老大难”科目的模拟题，希望大家Hold住！

　　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