管理會計雙語版學(xué)習(xí)輔助資料

1、PAGE PAGE 30管理會計絆Manag皚erial般 Accoun案ting（雙語32）學(xué)習(xí)輔助資料八20氨1哎3安-扳20扳1板4哀-埃1盎學(xué)期暗第一部分 礙授課計劃哀使用教材：熬Manager八ial傲 Accoun皚ting背（稗會計學(xué)-搬管理會計暗分冊澳，哎James M阿. Reeve艾等，杜興強巴改編）敗，版中國人民大學(xué)出襖版社，教育部高挨校工商管理類教案學(xué)指導(dǎo)委員會雙昂語教學(xué)推薦教材扳 癌 稗 伴 艾 跋 壩 版 疤 挨 礙 總計學(xué)時：32懊周半次矮月巴/芭日搬講 課辦課外作業(yè)隘課外閱讀安章 節(jié) 名 稱把時數(shù)癌內(nèi)容及笆題數(shù)笆時數(shù)頒參考書邦頁數(shù)頒1拌9.2-9.7跋Chapt

2、er版18 Mana邦gerial 捌Account靶ing Con拔cepts a鞍nd Prin奧ciples 頒2巴見輔助扮資料氨人民大學(xué)出版社敖2斑9.8-9.1盎4笆Chapter般18 Mana芭gerial 瓣Account爸ing Con拔cepts a艾nd Prin霸ciples礙2隘同上愛管理會計學(xué)靶3笆9.15-9.礙21阿Chapter班21翱 Cost 按Behavio把r and C跋VP Anal吧ysis辦2翱同上暗第絆6辦版邦4按9.22-9.把28熬Chapter版21骯 Cost B岸ehavior頒 and CV絆P Analy哎sis岸2骯同上瓣5拔

3、9.29-10懊.5哎Chapter百21熬 Cost B案ehavior奧 and CV奧P Analy爸sis盎2邦同上胺6絆10.6-10辦.12敗Chapter白22拜 Budget笆ing把2柏同上罷7俺10.13-1扒0.19骯Chapter氨22皚 Budget岸ing盎2般同上壩8骯10.20-1矮0.26八Chapter跋23 Perf罷ormance絆 Evalua八tion Us凹ing Var安iances 辦from St昂andard 案Costs伴2岸同上暗9阿10.27-1稗1.2襖Chapter凹23辦 Perfor岸mance E把valuati罷on Us

4、in把g Varia鞍nces fr疤om Stan佰dard Co扮sts盎2安同上背10版11.3-11挨.9辦Chapter斑23礙 Perfor傲mance E案valuati阿on Usin壩g Varia邦nces fr爸om Stan鞍dard Co奧sts癌2矮同上巴11阿11.10-1辦1.16白Chapter壩24 Perf笆ormance澳 Evalua案tion fo跋r Decen奧tralize隘d Opera骯tions哎2背同上版12氨11.17-1辦1.23熬Chapter班24 Perf跋ormance唉 Evalua叭tion fo罷r Decen疤tra

5、lize罷d Opera敗tions板2懊同上矮13扳11.24-1埃1.30巴Chapter埃25 阿Differe翱ntial襖 Analys翱is and 艾Product叭 Pricin百g澳2拔同上絆14挨12.1-12爸.7巴Chapter胺25 挨Differe辦ntial芭 Analys奧is and 埃Product跋 Pricin胺g芭2唉同上扮15吧12.8-12奧.14伴Chapter鞍25 瓣Differe白ntial傲 Analys愛is and 艾Product巴 Pricin搬g把2扒同上拔16擺12.15-1隘2.21皚Review 皚and Tes癌t笆2翱

6、同上把第二部分 叭成績評定疤項目吧次數(shù)斑方式及要求般分值阿課堂考核爸- 奧點名、專業(yè)術(shù)語斑默寫、課堂翻譯哀、 骯提問等（請假需爸導(dǎo)員簽字的假條瓣， 叭無特殊情況，請辦假3次，算1次吧缺 骯課；遲到等同于啊缺課；缺課6課安 疤時，本課記0分傲）背20% 癌課后作業(yè)皚8 半日常作業(yè)6次，奧綜合練習(xí)2次。爸 拜要求書面。雷同版者記0分昂30% 隘期末測試芭1疤全英文，閉卷，熬120分鐘叭50%斑第三部分 主翱要內(nèi)容鞍Termino俺logy隘愛白-百專業(yè)矮術(shù)語（啊自查般中文，了解術(shù)語白的含義）翱Major C佰ontents扒 壩皚-佰本章稗主要內(nèi)容柏（鞍給出的是教材上矮的襖一級和二級壩標題案，加凹

7、奧的部分稗略看，其他需要巴精讀拜）岸Questio扮ns盎-奧懊-敗-挨思考題（取自百每一章按課后伴的柏Eye O昂peners阿）傲澳S唉chool鞍 A邦ssignme骯nt懊s阿作業(yè)題把（需要做書面作埃業(yè)）氨C稗hapter 斑1辦8安 叭Manage拌rial皚 Accoun拌ting皚 Concep隘ts and 扒Princip皚les哎Termino版logy: 懊manager骯ial acc斑ounting邦 氨( or疤 案managem柏ent acc笆ounting霸 ); 敗financi愛al 氨account唉ing矮;敗 安financi拔al 盎stateme

8、鞍nts; 半s搬t(yī)akehol礙ders擺;氨 熬shareho鞍l(fā)ders半;般 扳credito扒r;皚 扮governm岸ent 稗agencie稗s辦;佰 白general藹 按public;笆 艾line罷 depart版ment; 哎staff d胺epartme般nt;絆 壩managem懊ent pro靶cess;鞍 柏plannin凹g扮;熬 瓣directi頒ng;霸 傲control稗ling;岸 瓣improvi半ng;安 翱decisio奧n makin癌g;襖 盎strateg搬y plann案ing;捌 叭operati頒onal pl吧anning;皚 艾ma

9、nagem霸ent by 啊excepti邦on;罷 傲General頒ly Acce癌pted 哀Account鞍ing挨 Princi扒ples;隘 絆service搬 compan八ies;翱 安merchan百dising 霸compani胺es;凹 百manufac罷turing 板compani擺es;拔 案direct 把cost;案 哀indirec盎t cost;疤 熬period 安costs;版 耙product耙 costs;白 佰manufac扮turing 擺costs;俺 巴cost ob背ject;骯 敗direct 敖materia啊ls拜 cost皚;邦 傲

10、direct 懊labor稗 cost鞍;俺 芭factory扒 overhe稗ad;岸 懊prime c鞍osts; 稗convers笆ion cos扮ts; 礙selling八 expens稗es; 挨adminis百trative凹 expens藹es;愛 暗cost of扒 mercha搬ndise s瓣old; 耙cost of爸 goods 骯sold;擺 班materia半ls inve把ntory;八 辦work in斑 proces皚s inven版tory;癌 稗finishe矮d goods般 invent奧ory; 般balance芭 sheet;八 稗income 安

11、stateme斑nt; 啊merchan版dise av跋ailable半 for sa澳le; 礙cost of半 絆 goods 暗manufac鞍tured埃; 辦cost of搬 finish霸ed good般s avail班able fo捌r sale;八 氨stateme熬nt of c懊ost of 扮 goods 罷manufac百tured.拔Major C吧ontents柏:霸1. 凹Manager襖ial Acc暗ounting瓣D盎ifferen熬ces 版B班etween 般M矮anageri耙al 拌A稗ccounti瓣ng and 佰F半i爸nancial俺 笆A

12、吧ccounti芭ng 愛T翱he Mana拔gement 啊Account扮ant in 疤the 哀Organiz扮ation霸 版埃M白anageri案al Acco把unting 板in the 瓣Managem澳ent Pro叭cess 扳2. 襖M笆anufact案uring 岸O拜peratio半ns: 埃C唉osts an柏d 礙T拔erminol辦ogy 吧Direct 盎and Ind按irect C艾osts翱Manufac敗turing 柏Costs敗3. 邦Financi昂al奧 Statem巴ents fo巴r a Man癌ufactur安i耙ng Busi辦nes

13、s拜Balance傲 Sheet 般for a M癌anufact八uring B笆usiness柏Income 把stateme斑nt for 矮a manuf板acturin拔g compa隘ny稗 拌4. 敖Uses of靶 Manage氨rial Ac敖countin凹g邦 挨吧Questio矮ns: 哎(凹on page昂 哀20骯八21)背E胺ye 背openers稗: 1, 4,笆 13, 14稗, 15, 1耙6, 18, 靶20, 21.藹School昂 assign疤ment扒s擺:No.翱C翱hapter 藹21唉 安Cost Be拔h唉avior a吧nd Cost啊-

14、Volume礙-Profit暗 Analys扮is啊Termino把logy: 傲c皚ost 敗b班ehavior挨activit百y base暗relevan唉t range阿variabl叭e costs百variabl耙e cost 凹per uni白t or un挨it vari瓣able co皚st埃fixed c挨osts哎fixed c壩ost per斑 unit骯mixed c瓣osts巴high-lo邦w metho扳d吧variabl笆e costi胺ng哀c壩ost-俺v扒olume-背p愛rofit 矮a襖nalysis胺selling扳 price耙sales v挨o

15、lume伴product艾ion vol敗umeprofit板income 扮from op阿eration跋s盎contrib襖ution m懊argin佰unit co敖ntribut扳ion mar敖gin背contrib佰ution m斑argin r扒atio佰 or pro拔fit-vol稗ume rat扳io哎break拜-辦even po把int壩break-e背ven sal藹es( uni氨ts)阿break-e佰ven sal敗es( dol氨lars)稗target 骯profit藹c皚ost-傲v罷olume-絆p按rofit 襖chart盎break-e稗ven c

16、ha哎rt襖profit-佰volume 壩chart辦“笆what if敗 扮”暗analysi斑s or se皚nsitivi叭ty anal頒ysis爸sales m辦ix扳 敗operati澳ng leve佰rage皚margin 靶of safe矮ty拜margin 昂of safe翱ty挨(懊units盎)隘margin 巴of safe版ty霸(熬dollars搬)捌Major C辦ontents癌：（艾艾all sho擺uld be 芭read in奧tensive奧ly）奧1.懊 暗C疤ost Beh藹avior罷V背ariable阿 Costs敖Fixed C壩osts按M

17、愛ixed Co瓣sts愛2. Cost捌-Volume凹-Profit案 Relati案onship按C扮ontribu邦tion Ma盎rgin笆C襖ontribu稗tion Ma絆rgin Ra版tio阿Unit 把C骯ontribu阿tion Ma氨rgin柏3. 扳M敗athemat拌ical Ap辦proach 斑to Cost扮-Volume氨-Profit把 Analys霸is耙T笆arget P啊rofit絆4. 拜G絆raphic 罷Approac熬h to Co愛st-Volu矮me-Prof隘it Anal啊ysis埃Cost-Vo罷lume-Pr案ofit (B爸re

18、ak-Ev版en) Cha跋rt霸Profit-稗Volume 扒Chart巴Use of 傲Compute哀rs壩 in Cos笆t-Volum拌e-Profi佰t Analy盎sis俺Assumpt鞍ions of礙 Cost-V拔olume-P岸rofit A吧nalysis壩5. 霸S挨pecial 襖Cost-Vo安lume-Pr拜ofit Re盎lations敖hip盎S埃ales Mi爸x Consi按deratio霸ns胺Operati叭ng Leve氨rage哎M挨argin o岸f Safet版y礙Questio搬ns: 敗(挨on page八 扒99百稗100罷)辦E昂y

19、e 壩openers襖:搬 1;3;9;鞍11;14;1柏5.擺School 哀assignm班ent扮: 襖PR 八21-1A扮白West Co壩ast App板arel Co哎. manuf辦actures扒 a vari般ety of 案clothin凹g types爸 for di胺stribut把ion to 拔several拔 major 矮retail 癌chains.骯 The fo翱llowing俺 costs 唉are inc氨urred i敗n the p靶roducti般on and 霸sale of皚 柏blue je背ans:辦Salary 哎of prod昂uct

20、ion 隘vice pr唉esident敗Propert疤y taxes案 on pro瓣perty, 霸plant, 哎and equ白ipment佰Electri唉city co暗sts of 百$0.12 p版er kilo骯watt-ho伴ur艾Salespe安rsons 礙salary,奧 $30,00佰0 plus 矮2% of t把he tota盎l sales哀Consult稗ing fee矮 of $10骯0,000 p般aid to 笆industr骯y speci哎alist f絆or mark邦eting a靶dvice佰Shippin耙g boxes疤 used t扮

21、o ship 把ordersDyeThread皚Salary 敗of desi挨gners 壩Brass b巴uttons鞍Janitor艾ial sup耙plies, 翱$2,000 艾per mon隘th愛Legal f瓣ees pai敗d to at背torneys哀 in def安ense of俺 the co按mpany i辦n a pat爸ent inf芭ringeme疤nt suit佰, 扮 扮$40,000澳 plus $半150 per稗 hour爸Straigh白t-line 翱depreci邦ation o稗n sewin頒g machi澳nes辦Insuran皚ce p

22、rem凹iums on版 proper隘ty, pla扮nt, and爸 equipm熬ent, $5哎0,000 p昂er year愛 plus $懊4 per $跋20,000 扳of insu傲red val叭ue over罷 $10,00唉0,000壩Hourly 捌wages o板f machi笆ne oper班ators p稗. Fabric挨Rental 唉costs o扳f wareh安ouse, $敗4,000 p巴er mont斑h plus 傲$3 per 案square 愛foot of氨 storag安e used 懊r. 埃Rent on扮 experi唉menta

23、l 搬equipme熬nt, $40般,000 pe哎r year礙Leather扮 for pa靶tches i埃dentify白ing the吧 brand 拔on indi背vidual 埃pieces 唉of appa耙rel t.鞍Supplie鞍s邦I(lǐng)nstruc頒tions哎Classif板y the p辦recedin拜g costs擺 as eit稗her fix跋ed, var安iable, 隘or mixe敖d. Use 阿the fol澳lowing 邦tabu澳邦lar hea傲dings a藹nd plac挨e an X案班 in the敖 approp爸riate

24、 c伴olumn. 搬Identif岸y each 拌cost by板 letter暗 in the翱 cost c把olumn.拜Cost邦鞍Fixed C疤ost邦俺Variabl唉e Cost隘版Mixed C耙ost伴PR 21-5擺A把 哎D頒ata rel叭ated to隘 the ex皚pected 爸sales o礙f snowb奧oards a把nd skis扳 for Wi敗nter Sp安orts In柏c. for 拌the cur鞍rent ye伴ar, whi霸ch is t氨ypical 稗of rec壩ent yea敖rs, are艾 as fol搬lows:啊

25、Product版s矮Unit Se擺lling P阿rice拌Unit Va盎riable 叭Cost暗Sales M叭ix案Snowboa俺rds邦$250.00耙$170.00白40%叭Skis皚340.00斑160.00爸60%氨The est爸imated 背fixed c暗osts fo懊r the c奧urrent 版year ar絆e $420,藹000.扳Instruc氨tions暗Determi斑ne the 癌estimat版ed unit扳s of sa搬les of 澳the ove凹rall pr矮oduct n襖ecessar敖y(tǒng) to re辦ach the拜 br

26、eak-頒even po唉int for拔 the cu搬rrent y跋ear.頒Based o拔n the b靶reak-ev襖en sale耙s (unit唉s) in p俺art (1)澳, deter捌mine th拜e unit 埃sales o白f both 皚snowboa頒rds and拌 skis f佰or the 哀current辦 year.爸Assume 哀that th矮e sales按 mix wa奧s 60% s鞍nowboar礙ds and 巴40% ski靶s. Comp唉are the吧 break-拜even po稗int wit昂h that 暗in

27、part癌 (1). W哀hy is i霸t so di藹fferent笆?奧PR 21-6艾A把巴Soldner扳 Health頒 Care P安roducts礙 Inc. e扮xpects 皚to main靶tain th礙e same 翱invento搬ries at笆 the en拔d八 o凹f 2010 頒as at t捌he begi挨nning o百f the y艾ear. Th凹e total耙 of all皚 produc扳tion co擺sts for埃 the ye扮ar is a扮ssumed 吧to be e岸qual to熬 the co壩st of g埃oods

28、so案ld. Wit伴h this 愛in mind絆, the v愛arious昂 唉departm跋ent hea捌ds were邦 asked 板to subm把it esti爸mates o跋f the c阿osts fo按r their氨 depart挨ments d擺uring 2唉010. A 愛summary拌 report捌 of the背se esti搬mates i翱s as fo扒llows:辦 癌Estimat傲ed懊 襖Fixed C絆ost拜Estimat骯ed Vari捌able Co按st芭 骯斑(per un唉it sold奧)叭Product唉ion co

29、s啊ts:安 拌Direct 隘materia胺ls鞍 哀把$18.00藹 懊Direct 扳labor絆按12.00爸 哀Factory搬 overhe哀ad跋$318,00白0皚9.00拌Selling跋 expens澳es:按 懊Sales s埃alaries柏 and co哎mmissio案ns斑65,500瓣4.00絆Adverti笆sing疤22,500隘搬 骯Travel靶5,000拜爸Miscell跋aneous 搬selling骯 expens佰e案5,500癌3.50愛Adminis霸trative安 expens八es:耙Office 拌and off隘icers 把sa

30、larie斑s拌65,000胺矮Supplie邦s氨8,000鞍1.50啊Miscell靶aneous 吧adminis挨trative敖 expens霸e柏10,500扮2.00叭Total唉$500,00暗0伴$50.00百It is e熬xpected搬 that 2癌0,000 u柏nits wi岸ll be s敖old at 懊a price藹 of $10凹0 a uni稗t. Maxi稗mum sal半es with疤in the 藹relevan敖t range柏 are 25稗,000 un凹its.扳Instruc吧tions吧Prepare版 an est啊imated

31、班income 拌stateme藹nt for 背2010.白What is胺 the ex啊pected 佰contrib哎ution m暗argin r絆atio?拔Determi埃ne the 傲break-e背ven sal礙es in u白nits.阿Constru敗ct a co吧st-volu版me-prof八it char霸t indic扒ating t班he brea靶k-even 埃sales.班What is懊 the ex罷pected 藹margin 巴of safe斑ty in d霸ollars 敖and as 靶a perce壩ntage o扮f sales鞍?唉

32、Determi懊ne the 翱operati胺ng leve笆rage.案PR 21-1懊B熬 挨Gaelic 盎Industr白ies Inc敖., oper般ating a板t full 按capacit安y, sold背 22,350背 units 捌at a pr艾ice of 奧$150 pe昂r unit 翱during 斑2010. I瓣ts inco白me stat辦ement f扳or 2010辦 is as 啊follows跋:般Sales耙$3,352,斑500礙Cost of辦 goods 啊sold 俺啊稗2,200,0班00凹Gross p昂rofit啊哀瓣$1,

33、152,哎500阿Expense岸s:芭 罷Selling疤 expens巴es捌般 礙$250,00疤0礙 昂Adminis般trative癌 expens柏es伴250,000拌 啊Total e藹xpenses盎 白百挨500,000襖Income 哎from op愛eration絆s胺$ 652,5板00案The div芭ision o氨f costs皚 betwee吧n fixed哀 and va安riable 矮is as f敖ollows:挨Fixed按Variabl鞍e耙Cost of拜 sales半捌60%奧40%藹Selling案 expens敖es靶愛50%芭50%捌Ad

34、minis骯trative般 expens骯es哀耙55%礙45%白Managem啊ent is 半conside盎ring a 班plant e骯xpansio拔n progr班am that盎 will p霸ermit a翱n incre拔ase of 辦$900,00按0 in ye熬arly sa哀les. Th疤e expan奧sion wi岸ll incr跋ease fi懊xed cos爸ts by $霸242,500傲, but w敖ill not盎 affect絆 the re班l(xiāng)ations柏hip bet氨ween sa按les and隘 variab班l(xiāng)e cost吧s.

35、奧Instruc扒tions霸Determi埃ne for 阿2010 th百e total敖 fixed 版costs a罷nd the 壩total v耙ariable哎 costs.班Determi安ne for 疤2010 (a挨) the u哀nit var矮iable c八ost and皚 (b) th班e unit 壩contrib柏ution m爸argin.阿Compute笆 the br罷eak-eve俺n sales拌 (units板) for 2跋010.叭Compute傲 the br伴eak-eve班n sales安 (units礙) under辦 the pr邦o

36、posed 壩program捌.背Determi隘ne the 柏amount 霸of sale拜s (unit拜s) that埃 would 暗be nece氨ssary u瓣nder th壩e propo伴sed pro班gram to斑 realiz柏e the $叭652,500瓣 of inc皚ome fro霸m opera啊tions t敖hat was巴 earned按 in 201扮0.案Determi礙ne the 跋maximum百 income耙 from o案peratio拔ns poss捌ible wi敗th the 柏expande啊d plant疤.霸If the

37、 艾proposa拜l is ac絆cepted 辦and sal阿es rema盎in at t擺he 2010罷 level,俺 what w扳ill the礙 income案 or los班s from 氨operati拔ons be 懊for 201罷1?傲Based o瓣n the d芭ata giv凹en, wou辦ld you 啊recomme班nd acce拔pting t唉he prop鞍osal? E般xplain.壩Chapter扒 昂22哀 Budget礙ing搬Termino疤logy: budgets絆respons巴ibility芭 center敖budgeta八

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43、t吧Decembe案r板 31,201絆1礙Assets吧L愛iabilit班ies 礙C澳urrent 絆assets扒C爸urrent 柏liabili哀ties挨 盎C藹ash 啊$52,000昂 罷A絆ccounts澳 payabl扳e瓣$131,00佰0安 巴A敗ccounts藹 receiv按able般1,200,0啊00案I疤ncome t叭axes pa按yable頒45,000辦 背I昂nventor矮ies:拜T俺otal白 curren頒t liabi癌lities半176,000絆 案R礙aw mate爸rials皚$120,00瓣0絆L氨ong-ter啊m liabi

44、瓣lities挨 疤F俺inished拜 goods敗287,500襖407,500芭 按N礙otes pa俺yable愛70,000爸 拌T捌otal cu搬rrent a半ssets扒1,659,5般00礙 叭T壩otal li班abiliti頒es案246,000唉S暗tockhol岸ders跋澳 Equity辦P拜lant 拌Assets,哀 net昂 of 盎accumul叭ated昂 deprec佰iation百2,250,0鞍00案 背C笆ommon s耙tock擺1,600,0稗00暗 暗R唉etained搬 earnin凹gs艾2,063,5懊00唉 岸T昂otal eq傲u

45、ity跋3,663,5暗00絆T藹otal as礙sets叭$3,909,哀500版T拌otal li背abiliti襖es and 叭stockho靶l(wèi)ders爸艾 equity艾$3,909,胺500哎T拜he foll辦owing a哀ddition艾al data跋 about 熬Randy岸凹s 靶sales, 隘product拌ion耙 胺costs, 氨and啊 other 安expense礙s follo叭w:澳R按andy擺笆s Kayak板s, Inc.叭, addit癌ional d愛ata:瓣T敖ime per版iod for捌 which 搬t(yī)o budg鞍et跋C挨

46、ash col敖lection叭s:(all 般sales a搬re on a背ccount)頒 矮C癌ollecte礙d in th扒e quart澳er of s霸ale奧40%安 俺C背ollecte艾d in th熬e quart凹er afte唉r sale拜60%爸 拌B板ad debt佰 percen氨tage稗1%骯C暗ash dis埃burseme岸nts:笆 傲P礙aid in 拔quarter叭 of pur罷chase按70%靶 傲P柏aid in 啊quarter罷 after 笆purchas疤e襖30%熬E佰nding r皚aw mate捌rials i藹nven

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48、ted隘 sales,挨 2矮nd耙 quarte班r, 2012般15,000 按kayaks奧B矮udgeted案 sales,俺 3rdqua背rter, 2瓣012耙16,000 氨kayaks扒B頒udgeted熬 sales,八 4翱th安 quarte岸r, 2012骯14,000 壩kayaks唉B哎udgeted班 sales,稗 1班st胺 quarte襖r, 2013白10,000 氨kayaks爸E暗quipmen澳t purch捌ases, 1芭st艾 quarte柏r, 2012扒$30,000絆 purcha啊sed 1/1爸/2012懊E熬quipmen扒t p

49、urch般ases, 2安nd熬 quarte按r, 2012癌$0班E板quipmen傲t purch壩ases, 3拜rd懊 quarte啊r, 2012按$0澳E哀quipmen礙t purch半ases, 4矮th哎 quarte澳r, 2012拜$150,00斑0 purch礙ased 12唉/30/201擺2唉Quarter埃ly唉 divide艾nds dec笆lared a般nd paid白 each q板uarter 藹in 2012絆$4,000鞍E絆xpected耙 sales 奧price p胺er unit暗$400.00靶S挨tandard叭 cost d瓣ata:

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