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1、财务管理财务会计管理会计双语版学习辅助讲义管理会计ManagerialAccounting（双语32）学习辅助资料2013-2014-1学期第一部分授课计划使用教材：ManagerialAccounting（会计学-管理会计分册，JamesM.Reeve等，杜兴强改编），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19.2-9.7Chapter18ManagerialAccountingConceptsandPrinciples2见辅助资料人民大学出版社29.8-9.14Chapter18
2、ManagerialAccountingConceptsandPrinciples2同上管理会计学39.15-9.21Chapter21CostBehaviorandCVPAnalysis2同上第6版49.22-9.28Chapter21CostBehaviorandCVPAnalysis2同上59.29-10.5Chapter21CostBehaviorandCVPAnalysis2同上610.6-10.12Chapter22Budgeting2同上710.13-10.19Chapter22Budgeting2同上810.20-10.26Chapter23PerformanceEvaluat
3、ionUsingVariancesfromStandardCosts2同上910.27-11.2Chapter23PerformanceEvaluationUsingVariancesfromStandardCosts2同上1011.3-11.9Chapter23PerformanceEvaluationUsingVariancesfromStandardCosts2同上1111.10-11.16Chapter24PerformanceEvaluationforDecentralizedOperations2同上1211.17-11.23Chapter24PerformanceEvaluati
4、onforDecentralizedOperations2同上1311.24-11.30Chapter25DifferentialAnalysisandProductPricing2同上1412.1-12.7Chapter25DifferentialAnalysisandProductPricing2同上1512.8-12.14Chapter25DifferentialAnalysisandProductPricing2同上1612.15-12.21ReviewandTest2同上第二部分成绩评定项目次数方式及要求分值课堂考核-点名、专业术语默写、课堂翻译、提问等（请假需导员签字的假条，无特殊
5、情况，请假3次，算1次缺课；迟到等同于缺课；缺课6课时，本课记0分）20%课后作业8日常作业6次，综合练习2次。要求书面。雷同者记0分30%期末测试1全英文，闭卷，120分钟50%第三部分主要内容Terminology-专业术语（自查中文，了解术语的含义）MajorContents-本章主要内容（给出的是教材上的一级和二级标题，加的部分略看，其他需要精读）Questions-思考题（取自每一章课后的EyeOpeners）SchoolAssignments-作业题（需要做书面作业）Chapter18ManagerialAccountingConceptsandPrinciplesTerminol
6、ogy:managerialaccounting(ormanagementaccounting);financialaccounting;financialstatements;stakeholders;shareholders;creditor;governmentagencies;generalpublic;linedepartment;staffdepartment;managementprocess;planning;directing;controlling;improving;decisionmaking;strategyplanning;operationalplanning;m
7、anagementbyexception;GenerallyAcceptedAccountingPrinciples;servicepanies;merchandisingpanies;manufacturingpanies;directcost;indirectcost;periodcosts;productcosts;manufacturingcosts;costobject;directmaterialscost;directlaborcost;factoryoverhead;primecosts;conversioncosts;sellingexpenses;administrativ
8、eexpenses;costofmerchandisesold;costofgoodssold;materialsinventory;workinprocessinventory;finishedgoodsinventory;balancesheet;inestatement;merchandiseavailableforsale;costofgoodsmanufactured;costoffinishedgoodsavailableforsale;statementofcostofgoodsmanufactured.MajorContents:1.ManagerialAccountingDi
9、fferencesBetweenManagerialAccountingandFinancialAccountingTheManagementAccountantintheOrganizationManagerialAccountingintheManagementProcess2.ManufacturingOperations:CostsandTerminologyDirectandIndirectCostsManufacturingCosts3.FinancialStatementsforaManufacturingBusinessBalanceSheetforaManufacturing
10、BusinessInestatementforamanufacturingpany4.UsesofManagerialAccountingQuestions:(onpage2021)Eyeopeners:1,4,13,14,15,16,18,20,21.Schoolassignments:No.Chapter21CostBehaviorandCost-Volume-ProfitAnalysisTerminology:costbehavioractivitybaserelevantrangevariablecostsvariablecostperunitorunitvariablecostfix
11、edcostsfixedcostperunitmixedcostshigh-lowmethodvariablecostingcost-volume-profitanalysissellingpricesalesvolumeproductionvolumeprofitinefromoperationscontributionmarginunitcontributionmargincontributionmarginratioorprofit-volumeratiobreak-evenpointbreak-evensales(units)break-evensales(dollars)target
12、profitcost-volume-profitchartbreak-evenchartprofit-volumechart“whatif”analysisorsensitivityanalysissalesmixoperatingleveragemarginofsafetymarginofsafety(units)marginofsafety(dollars)MajorContents：（allshouldbereadintensively）1.CostBehaviorVariableCostsFixedCostsMixedCosts2.Cost-Volume-ProfitRelations
13、hipContributionMarginContributionMarginRatioUnitContributionMargin3.MathematicalApproachtoCost-Volume-ProfitAnalysisTargetProfit4.GraphicApproachtoCost-Volume-ProfitAnalysisCost-Volume-Profit(Break-Even)ChartProfit-VolumeChartUseofComputersinCost-Volume-ProfitAnalysisAssumptionsofCost-Volume-ProfitA
14、nalysis5.SpecialCost-Volume-ProfitRelationshipSalesMixConsiderationsOperatingLeverageMarginofSafetyQuestions:(onpage99100)Eyeopeners:1;3;9;11;14;15.Schoolassignment:PR21-1AWestCoastApparelCo.manufacturesavarietyofclothingtypesfordistributiontoseveralmajorretailchains.Thefollowingcostsareincurredintheproductionandsaleofbluejeans:a. Salaryofproductionvicepresidentb. Propertytaxesonproperty,plant,andequipmentc. Electricitycos
