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哪种核算方法论(accounting methodology)用于评价某产品或系统使用寿命内的经济表现

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发表于 2015-2-1 23:02:20 |只看该作者 |倒序浏览
试卷: LEED v4 GA模拟题A卷中文[查看]
哪种核算方法论(accounting methodology)用于评价某产品或系统使用寿命内的经济表现?What accounting methodology is used to evaluate the economic performance of a product or system over its useful life?
A: 3个底线核算 Triple bottom line accounting
B: 全生命周期成本核算 Life cycle costing
C: 全生命周期评估 Life cycle assessment
D: 从摇篮到摇篮(cradle-to-cradle) Cradle-to-cradle

参考答案: B

本题解释:
正确答案:B
系统解析: 暂无解析

B:Life cycle costing (LCC) is the evaluation of the total cost of a building or product over its useful life, including initial, maintenance, repair and replacement costs as well as savings. LCC evaluates economic performance.

C:Life cycle assessment (LCA) is the investigation and valuation of the environmental impacts of a given product or service. LCA evaluates environmental performance. This view takes into account the whole life of a product or project (not assessing it from a single point in time).

LCA evaluates a products ’environmental impact’. This differs from life cycle costing evaluates a product’s ’economic performance’.
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