管理会计双语版学习辅助资料.docx

管理会计Managerial Accounting （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：Managerial Accounting（会计学--管理会计分册，James M. 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

第二部分成绩评定

第三部分主要内容

Terminology------------专业术语（自查中文，了解术语的含义）

Major Contents -------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Eye Openers）

School Assignments----作业题（需要做书面作业）

Chapter 18 Managerial Accounting Concepts and Principles

Terminology:

managerial accounting ( or management accounting );

financial accounting;

financial statements;

stakeholders;

shareholders;

creditor;

government agencies;

general public;

line department;

staff department;

management process;

planning; directing;

controlling;

improving;

decision making;

strategy planning;

operational planning;

management by exception;

Generally Accepted Accounting Principles;

service companies;

merchandising companies;

manufacturing companies;

direct cost;

indirect cost;

period costs;

product costs;

manufacturing costs;

cost object;

direct materials cost;

direct labor cost;

factory overhead;

prime costs;

conversion costs;

selling expenses;

administrative expenses;

cost of merchandise sold;

cost of goods sold;

materials inventory;

work in process inventory;

finished goods inventory;

balance sheet;

income statement;

merchandise available for sale;

cost of goods manufactured;

cost of finished goods available for sale;

statement of cost of goods manufactured.

Major Contents:

1. Managerial Accounting

Differences Between Managerial Accounting and Financial Accounting The Management Accountant in the Organization ※

Managerial Accounting in the Management Process

2. Manufacturing Operations: Costs and Terminology

Direct and Indirect Costs

Manufacturing Costs

3. Financial Statements for a Manufacturing Business

Balance Sheet for a Manufacturing Business

Income statement for a manufacturing company

4. Uses of Managerial Accounting ※

Questions: (on page 20—21)

Eye openers: 1, 4, 13, 14, 15, 16, 18, 20, 21.

School assignments:

No.

Chapter 21 Cost Behavior and Cost-Volume-Profit Analysis

Terminology:

cost behavior

activity base

relevant range

variable costs

variable cost per unit or unit variable cost

fixed costs

fixed cost per unit

mixed costs

high-low method

variable costing

cost-volume-profit analysis

selling price

sales volume

production volume

profit

income from operations

contribution margin

unit contribution margin

contribution margin ratio or profit-volume ratio

break-even point

break-even sales( units)

break-even sales( dollars)

target profit

cost-volume-profit chart

break-even chart

profit-volume chart

“what if ”analysis or sensitivity analysis

sales mix

operating leverage

margin of safety

margin of safety(units)

margin of safety(dollars)