管理会计双语32辅助资料Word格式文档下载.docx

管理会计双语32辅助资料Word格式文档下载.docx

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4.1-4.7

清明

6

4.8-4.14

Chapter6AbsorptionandVariableCosting

7

4.15-4.21

8

4.22-4.28

Chapter7TheMasterBudget:

ProfitPlanning

9

4.29-5.5

五一

10

5.6-5.12

Chapter8FlexibleBudgetandStandardCosts

11

5.13-5.19

12

5.20-5.26

Chapter9Decentralization:

AllocatingServiceDepartmentCostsandResponsibilityAccounting

13

5.27-6.2

14

6.3-6.9

Chapter10Short-TermBusinessDecisions

15

6.10-6.16

端午

16

6.17-6.23

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

书面

可不交。

雷同者

每人每次扣2分

命题作业

主观题，雷同者记0分

20

期末考试

全英文题目，全英文解答，闭卷120分钟。

80

考查课

60

期末测试

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

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.

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;

Costbehavior

Variablecosts

Fixedcosts

Mixedcosts

High-lowmethodtoseparatefixedcostfromvariablecost

Leastsquaresregressionanalysistoseparatefixedcostfromvariablecost

Relevantrange

BasicCVPanalysis:

whatmustweselltobreakeven?

Threeapproaches

Theincomestatementapproach

Thecontributionmarginapproach

UsingCVPtoplanprofits

UsingCVPforsensitivityanalysis

Changingthesellingprice

Changingvariablecosts

Changingfixedcosts

Marginofsafety

EffectofsalesmixonCVPanalysis

（onpage159—160）

1.Howdochangesinvolumeofactivityaffecttotalcostandcostperunit?

2.Howdoyoucalculatethesaleneededtobreakevenorearnatargetoperatingincomeinunitsandindollars?

3.howwillchangesinsaleprice,orvariable,orfixedcostsaffectthebreakevenpoint?

（onpage163—164）

P5-23A;

P5-25A;

P5-26A.

Chapter6AbsorptionandVariableCosting

absorptioncosting摊配（完全）成本法;

variablecosting变动成本法;

directmaterials直接材料;

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.

P170

line4—30;

P171

Exhibit6-1;

Absorptioncosting

Variablecosting

Comparison

Absorptioncostingprosandcons

Variablecostingprosandcons

（onpage177）

1.Whatisthemaindifferencebetweenabsorptionandvariablecosting?

2.Howdochangesininventorylevelsaffectincomeunderabsorptioncostingandvariablecosting?

（onpage183）

P6-20A.

Chapter7theMasterBudget:

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.

P189

line22—23;

26;

30—31;

P196

line1—4;

6;

27—29;

P190

line9—11;

P197

line9—10;

P191

line26—27;

P198

line2—3;

16—18;

P192

Exhibit7-4;

line1—21;

P200

P195

line16—17;

P201

line1—2;

Whymanagersusebudgets?

Usingbudgettoplanandcontrol

Benefitsofbudgeting

Planning

Coordinationandcommunication

Benchmarking

Understandingthecomponentsofthemasterbudget

Componentsofthemasterbudget

Preparingtheoperatingbudget

Thesalesbudget

Theproductionbudge

Thedirectmaterialsbudget

Thedirectlaborbudget

Themanufacturingoverheadbudget

Theendingfinishedgoodsinventorybudget

Thesellingandadministrativeexpensesbudget

Preparingthefinancialbudgets

Preparingthecashbudget

Thebudgetedincomestatement

Thebudgetbalancesheet

（onpage206）

1.Whatbenefitshouldacompanyexpecttoobtainfromdevelopingabudget?

2.Inwhatordershouldmanagerspreparethecomponentsofthemasterbudget?

（onpage216—218）

P7-22A;

P7-23A;

P7-24A.

Chapter8FlexibleBudgetsandStandardCosts

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.

P234

line10—14;

20—22;

25—29;

P243

line18—23;

P235

P244

line2—4;

7—20;

Exhibit8-7;

P236

line14—23;

Exhibit8-3;

P245

line4—6;

P241

7—8;

13—15;

20—23;

Exhibit8-5;

allformulas

Howmanagersuseflexiblebudgets

Whatisaflexiblebudget?

Usingtheflexiblebudget:

whydoactualresultsdifferfromthestaticbudget?

Standardcosting

Pricestandards

Quantitystandards

Whydocompaniesusestandardcosts?

Varianceanalysis

Howtousestandardcosting:

analyzingtheflexiblebudgetvariance

Directmaterialvariances

Directmaterialspricevariance

Directmaterialsefficiencyvariance

Directlaborvariances

Directlaborpricevariance

Directlaborefficiencyvariance

Manufacturingoverheadvaria