管理会计双语32辅助资料.docx
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管理会计双语32辅助资料.docx
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管理会计双语32辅助资料
管理会计
ManagementAccounting
(双语32)
学习辅助资料
12-13-2学期
第一部分授课计划
使用教材:
ManagerialAccounting(管理会计,M.SuzanneOliver;CharlesT.Horngren;刘俊勇改编),中国人民大学出版社,教育部高校工商管理类教学指导委员会双语教学推荐教材
总计学时:
32
周
次
月
/
日
讲课
课外作业
课外阅读
章节名称
时数
内容及
题数
时数
参考书
页数
1
3.4-3.10
Chapter1IntroductiontoManagementAccounting
2
Problems
中国人民大学出版社,
孙茂竹、文光伟、杨万贵主编
《管理会计学》第五版
2
3.11-3.17
Chapter1IntroductiontoManagementAccounting
2
同上
3
3.18-3.24
Chapter5CostBehaviorandCVPAnalysis
2
同上
4
3.25-3.31
Chapter5CostBehaviorandCVPAnalysis
2
同上
5
4.1-4.7
Chapter5CostBehaviorandCVPAnalysis
2
同上
清明
6
4.8-4.14
Chapter6AbsorptionandVariableCosting
2
同上
7
4.15-4.21
Chapter6AbsorptionandVariableCosting
2
同上
8
4.22-4.28
Chapter7TheMasterBudget:
ProfitPlanning
2
同上
9
4.29-5.5
Chapter7TheMasterBudget:
ProfitPlanning
2
同上
五一
10
5.6-5.12
Chapter8FlexibleBudgetandStandardCosts
2
同上
11
5.13-5.19
Chapter8FlexibleBudgetandStandardCosts
2
同上
12
5.20-5.26
Chapter9Decentralization:
AllocatingServiceDepartmentCostsandResponsibilityAccounting
2
同上
13
5.27-6.2
Chapter9Decentralization:
AllocatingServiceDepartmentCostsandResponsibilityAccounting
2
同上
14
6.3-6.9
Chapter10Short-TermBusinessDecisions
2
同上
15
6.10-6.16
Chapter10Short-TermBusinessDecisions
2
同上
端午
16
6.17-6.23
Chapter10Short-TermBusinessDecisions
2
同上
第二部分成绩评定
考试课:
项目
次数
方式及要求
分值
考勤
不定
点名、专业术语抽查、课堂提问等
(请假,按照会计学院相关要求执行;迟到者,有其他惩罚;旷课6课时,本门课记0分)
旷课者
每人每次扣1分
日常作业
不定
书面
可不交。
雷同者
每人每次扣2分
命题作业
2
主观题,雷同者记0分
20
期末考试
1
全英文题目,全英文解答,闭卷120分钟。
80
考查课
项目
次数
方式及要求
分值
考勤
不定
点名、专业术语抽查、课堂提问等
(请假,按照会计学院相关要求执行;迟到者,有其他惩罚;旷课6课时,本门课记0分)
旷课者
每人每次扣1分
日常作业
不定
书面
可不交。
雷同者
每人每次扣2分
命题作业
2
主观题,雷同者记0分
60
期末测试
1
全英文
40
第三部分主要内容
凡例:
Terminology-----------专业术语(要求记住中文意思,了解术语的含义)
Intensivereading------精读(必须要阅读的教材内容,行数为某一页正文的行数,不包括该页的Exhibit和Stop&Think)
Emphasis---------------重点内容(给出的是教材上的大小标题)
Questions---------------思考题(取自每一章课后的DecisionGuidlines)
Schoolassignment----作业题(需要做书面作业,期末会将答案发给大家)
Chapter1IntroductiontoManagementAccounting
Terminology:
managementaccounting(ormanagerialaccounting)管理会计;financialaccounting财务会计;financialstatements财务报表;stakeholders利益相关者;managementaccountability管理责任;SecuritiesExchangeCommission证券交易委员会;FederalTradeCommission联邦贸易委员会;InternalRevenueService国内税务署;operatingactivities经营活动;investingactivities投资活动;financingactivities筹资活动;investor投资者;creditor债权人;planning规划;controlling控制;budget预算;accrualbasis应计制(权责发生制);relevance相关性;reliability可靠性;GenerallyAcceptedAccountingPrinciples(GAAP,公认会计原则);cost/benefitanalysis成本效益分析;servicecompanies服务性企业;periodcosts期间成本;merchandisingcompanies商业企业;inventoriableproductcosts可盘存产品成本;costofgoodssold销货成本;periodicinventorysystem定期盘存制;manufacturingcompanies制造性企业;materialsinventory材料存货;workinprocessinventory在产品存货;finishedgoodsinventory产成品存货;directcost直接成本;indirectcost间接成本;costobject成本对象;directmaterial直接材料;directlabor直接人工;manufacturingoverhead制造费用;costofgoodsmanufactured完工产品成本.
Intensivereading:
Page
Line
P2
line18;31;
P3
line1—7;10;16—17;22—24;
P4
EXHIBIT1-3;
P5
line39—48;
P6
line8—10;14—15;18—26;
P7
line7;8—9;
P8
Line8—9;
P11
Line2—3;9;13;19;22—29;33—45;
P13
EXHIBIT1-8;
P14
EXHIBIT1-9;line19—23;
P16
Line5;
Emphasis:
Managementaccountability
Servicecompanies
Merchandisingcompanies
Manufacturingcompanies
Typesofcosts
Inventoriableproductcosts
Aclosinglookatmanufacturingoverhead
Calculatingthecostofgoodsmanufactured
Calculatingunitproductcost
Questions:
(onpage19—20)
1.Whatinformationshouldmanagementaccountantsprovide?
Whatistheprimaryfocusofmanagementaccounting?
2.Howdoyoudistinguishamongservice,merchandising,andmanufacturingcompanies?
Howdotheirbalancesheetsdiffer?
3.Howdoyoucomputethecostofgoodssold?
4.Howdoyoucomputethecostofgoodsmanufacturedforamanufacturer?
Schoolassignment:
(onpage22—23)
P1-24A;P1-25A;P1-26A.
Chapter5CostBehaviorandCost-Volume-ProfitAnalysis
Terminology:
costbehavior成本性态或成本习性;cost-volume-profitanalysis本量利分析;breakevenpoint盈亏平衡点或盈亏临界点;sensitivityanalysis敏感性分析;variablecosts变动成本;fixedcosts固定成本;mixedcosts混合成本;high-lowmethod高低点法;leastsquaresregressionanalysis最小平方回归分析;relevantrange相关范围;salesrevenue销售收入;operatingincome营业利润;contributionmargin贡献毛益;contributionmarginratio贡献毛益率;contributionmarginincomestatement贡献毛益式利润表;breakevensalesinunits盈亏平衡销售量;breakevensalesindollars盈亏平衡销售额;marginofsafety安全边际;marginofsafetyinunits安全边际销售量;marginofsafetyindollars安全边际销售额;weighted-averagecontributionmargin加权平均贡献毛益.
Intensivereading:
Page
Line
Page
Line
P139
line9—14;
P146
line16—18;30—33;
P140
line14—16;18—19;
P147
line3—10;27—39;
P141
line1—3;5;
P149
line3—5;
P142
line1—11;
P154
line2—5;
P143
line9—12;
P155
Exhibit5-6;
P145
line4—9;
P156
line2—6;10;12;
Emphasis:
Costbehavior
Variablecosts
Fixedcosts
Mixedcosts
High-lowmethodtoseparatefixedcostfromvariablecost
Leastsquaresregressionanalysistoseparatefixedcostfromvariablecost
Relevantrange
BasicCVPanalysis:
whatmustweselltobreakeven?
Threeapproaches
Theincomestatementapproach
Thecontributionmarginapproach
UsingCVPtoplanprofits
UsingCVPforsensitivityanalysis
Changingthesellingprice
Changingvariablecosts
Changingfixedcosts
Marginofsafety
EffectofsalesmixonCVPanalysis
Questions:
(onpage159—160)
1.Howdochangesinvolumeofactivityaffecttotalcostandcostperunit?
2.Howdoyoucalculatethesaleneededtobreakevenorearnatargetoperatingincomeinunitsandindollars?
3.howwillchangesinsaleprice,orvariable,orfixedcostsaffectthebreakevenpoint?
Schoolassignment:
(onpage163—164)
P5-23A;P5-25A;P5-26A.
Chapter6AbsorptionandVariableCosting
Terminology:
absorptioncosting摊配(完全)成本法;variablecosting变动成本法;directmaterials直接材料;directlabor直接人工;variablemanufacturingoverhead变动性制造费用;fixedmanufacturingoverhead固定性制造费用;manufacturingcosts制造成本;nonmanufacturingcosts非制造成本.
Intensivereading:
Page
Line
P170
line4—30;
P171
Exhibit6-1;
Emphasis:
Absorptioncosting
Variablecosting
Comparison
Absorptioncostingprosandcons
Variablecostingprosandcons
Questions:
(onpage177)
1.Whatisthemaindifferencebetweenabsorptionandvariablecosting?
2.Howdochangesininventorylevelsaffectincomeunderabsorptioncostingandvariablecosting?
Schoolassignment:
(onpage183)
P6-20A.
Chapter7theMasterBudget:
ProfitPlanning
Terminology:
masterbudget全面预算;operatingbudget营业预算;capitalexpendituresbudget资本支出预算;financialbudget财务预算;salesbudget销售预算;productionbudget生产预算;endedfinishedgoodsinventorybudget期末产成品存货预算;directmaterialsbudget直接材料预算;directlaborbudget直接人工预算;manufacturingoverheadbudget制造费用预算;sellingandadministrativeexpensesbudget销售与管理费用预算;budgetedincomestatement预计利润表;budgetbalancesheet预计资产负债表;cashbudget现金预算.
Intensivereading:
Page
Line
Page
Line
P189
line22—23;26;30—31;
P196
line1—4;6;12;27—29;
P190
line9—11;
P197
line9—10;
P191
line26—27;
P198
line2—3;16—18;
P192
Exhibit7-4;line1—21;
P200
line16—18;
P195
line16—17;
P201
line1—2;
Emphasis:
Whymanagersusebudgets?
Usingbudgettoplanandcontrol
Benefitsofbudgeting
Planning
Coordinationandcommunication
Benchmarking
Understandingthecomponentsofthemasterbudget
Componentsofthemasterbudget
Preparingtheoperatingbudget
Thesalesbudget
Theproductionbudge
Thedirectmaterialsbudget
Thedirectlaborbudget
Themanufacturingoverheadbudget
Theendingfinishedgoodsinventorybudget
Thesellingandadministrativeexpensesbudget
Preparingthefinancialbudgets
Preparingthecashbudget
Thebudgetedincomestatement
Thebudgetbalancesheet
Questions:
(onpage206)
1.Whatbenefitshouldacompanyexpecttoobtainfromdevelopingabudget?
2.Inwhatordershouldmanagerspreparethecomponentsofthemasterbudget?
Schoolassignment:
(onpage216—218)
P7-22A;P7-23A;P7-24A.
Chapter8FlexibleBudgetsandStandardCosts
Terminology:
flexiblebudget弹性预算;costvariances成本差异;staticbudget静态预算;favorablevariances有利差异;unfavorablevariances不利差异;salesvolumevariance销售量预算差异;flexiblebudgetvariance弹性预算差异;standardcosting标准成本法;quantitystandard用量标准;pricestandard价格标准;directmaterialvariances直接材料成本差异;directmaterialspricevariance直接材料价格差异;directmaterialsefficiencyvariance直接材料效率差异;directlaborvariances直接人工成本差异;directlaborpricevariance直接人工价格差异;directlaborefficiencyvariance直接人工效率差异;manufacturingoverheadvariances制造费用成本差异;overheadflexiblebudgetvariance制造费用弹性预算差异;overheadproductionvolumevariance制造费用产量差异;standardcostaccountingsystem标准成本会计系统.
Intensivereading:
Page
Line
Page
Line
P234
line10—14;20—22;25—29;
P243
line18—23;
P235
line16—18;
P244
line2—4;7—20;Exhibit8-7;
P236
line14—23;Exhibit8-3;
P245
line4—6;
P241
line2—3;7—8;13—15;20—23;Exhibit8-5;
allformulas
Emphasis:
Howmanagersuseflexiblebudgets
Whatisaflexiblebudget?
Usingtheflexiblebudget:
whydoactualresultsdifferfromthestaticbudget?
Standardcosting
Pricestandards
Quantitystandards
Whydocompaniesusestandardcosts?
Varianceanalysis
Howtousestandardcosting:
analyzingtheflexiblebudgetvariance
Directmaterialvariances
Directmaterialspricevariance
Directmaterialsefficiencyvariance
Directlaborvariances
Directlaborpricevariance
Directlaborefficiencyvariance
Manufacturingoverheadvaria
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