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PAGEPAGE30管理會計ManagerialAccounting(雙語32)學(xué)習(xí)輔助資料2013-2014-1學(xué)期卡第一部分絡(luò)盜授課計劃憑使用教材:舞Manag區(qū)erial筆Acco顫untin懸g關(guān)(遼會計學(xué)--舒管理會計敏分冊呼,泳James們M.R餃eeve等甚,杜興強(qiáng)叔改編)份,肌中國人民大歲學(xué)出版社,螞教育部高校南工商管理類巾教學(xué)指導(dǎo)委永員會雙語教跳學(xué)推薦教材匙燃懼映百睜寫拼類輛韻腳薄忌壓網(wǎng)總計學(xué)時:摸32糠周膠次絞月掏/羅日濾講課耐課外作業(yè)貢課外閱讀床章節(jié)名令稱謀時數(shù)誰內(nèi)容及餡題數(shù)途時數(shù)謎參考書弦頁數(shù)立1枯9.2-9許.7酬Chapt狡er18咐Manag既erial陳Acco迷untin池gCon式cepts搞and懂Princ販iples認(rèn)裂2咸見輔助腿資料禾人民大學(xué)出覆版社連2濤9.8-9壇.14始Chapt顛er18客Manag相erial剝Acco廳untin我gCon歪cepts絞and悄Princ階iples閣2滑同上戚《管理會計嘩學(xué)》刑3欺9.15-豐9.21麥Chapt膛er憐21株Cost蒜榜Behav頓iora憤ndCV保PAna拴lysis寒2衰同上騰第關(guān)6祥版憲4刻9.22-兵9.28辮Chapt敲er挨21騎Cost世Beha度vior他andC晌VPAn盆alysi帽s車2驅(qū)同上綢5薪9.29-擱10.5書Chapt窗er嗓21啦Cost添Beha喚vior筒andC甜VPAn喊alysi奉s厘2傾同上碧6呆10.6-妙10.12抹Chapt即er塊22窮Budg留eting蝕2名同上些7灣10.13趨-10.1澡9燙Chapt貪er柴22籮Budg述eting墊2扒同上諸8亦10.20肥-1尚0.26望Chapt昆er23據(jù)Perfo角rmanc填eEva荒luati斗onUs車ingV緒arian胸cesf匆romS涌tanda流rdCo夠sts央2砌同上標(biāo)9邪10.27查-11.2蒜Chapt醉er23園Perf費(fèi)orman女ceEv泄aluat相ionU忘sing辜Varia炎nces揭from兇Stand麻ardC掙osts南2珠同上趕10墳11.3-競11.9弄Chapt積er23懶Perf捆orman料ceEv堅aluat殲ionU打sing避Varia責(zé)nces僚from拍Stand怪ardC簽osts址2凳同上掙11針11.10毀-11.1捷6番Chapt彎er24旨Perfo滾rmanc道eEva拍luati鈴onfo灘rDec見entra艙lized陸Oper轟ation抹s更2捆同上欲12減11.17鍋-11.2掃3愁Chapt億er24慕Perfo望rmanc牛eEva滴luati水onfo渴rDec稅entra化lized宮Oper杰ation廚s教2脅同上謹(jǐn)13救11.24出-11.3恢0衰Chapt質(zhì)er25件Diffe尺renti顯al或Anal泡ysis淘andP僑roduc怕tPri腰c(diǎn)ing拜2儲同上離14鳥12.1-橫12.7解Chapt歌er25株Diffe起renti膝al于Anal紫ysis秒andP妙roduc聯(lián)tPri榴cing懷2焰同上駐15日12.8-苗12.14路Chapt散er25杰Diffe常renti在al殊Anal澤ysis擔(dān)andP歌roduc姓tPri稱cing給2炊同上吵16端12.15和-12.2印1朽Revie啞wand格Test杏2倡同上需銷雄辟項目愈次數(shù)薦方式及要求鏈分值價課堂考核秒--象點(diǎn)名、專業(yè)花術(shù)語默寫、并課堂翻譯、揮兔提問等(請路假需導(dǎo)員簽晌字的假條,從拆無特殊情況掘,請假3次狼,算1次缺斜丟課;遲到等喚同于缺課;旅缺課6課掃時,本課記己0分)炕20%全課后作業(yè)杯8味日常作業(yè)6閥次,綜合練舒習(xí)2次。紅要求書面。稻雷同者記0噸分喉30%蹲期末測試閥1鐵全英文,閉雹卷,120區(qū)分鐘駛50%脅獄健畢箱管電辛己激疑扯西愧吳釣?zāi)仄露靼欀菪鹾痰附榭扉_辭魚叨※臺犧徑畝時顫烤油映止蔥閃焰銷章練異黎桑辦割田場嚇掌處看見寶匙水興講舊流浸裳濤晨抓椅漠頓班逮球乳喇透震返節(jié)manag筋erial愁acco篇untin軟g馳(or飄悔manag宋ement詠acco疾untin恰g挎);批finan頃cial網(wǎng)accou隸nting賽;斬宏finan艱cial般state熱ments項;即s稻takeh騎older乏s對;套旅share狠holde諷rs首;摧揀credi液tor;兵御gover利nment紹萍agenc閱ies縫;耐笨gener驅(qū)al瑞publi溉c;文line窗depa毛rtmen浸t;妻staff議depa箏rtmen手t;蝕足manag講ement敵proc爭ess;揭堆plann懸ing絨;臭明direc烏ting;風(fēng)努contr辭ollin渡g;絹許impro愁ving;晶粘decis役ionm彈aking盼;名映strat古egyp伶lanni阿ng;今放opera嶼tiona羨lpla啞nning捧;乳manag擠ement榮bye訴xcept憂ion;屋婆Gener墨ally纖Accep辯ted互Accou啊nting牢Prin址ciple厚s;纖跨servi端ceco徒mpani舌es;偶雄merch騾andis早ingc睬ompan墻ies;么洗manuf跟actur叼ingc凳ompan矮ies;壁個direc殊tcos汪t;況薯indir短ectc封ost;雨奪perio贈dcos突ts;川出produ認(rèn)ctco垃sts;義抄manuf紀(jì)actur押ingc稼osts;象孟cost所objec濃t;美壽direc免tmat獲erial護(hù)s較cost俊;納族direc販tlab磁or虛cost儉;脫碎facto膝ryov傅erhea第d;迫竟prime歉cost削s;鑒conve癢rsion倘cost臣s;擔(dān)selli劇ng越expe避nses;竹歉admin瓦istra校tive批expen悼ses;謀注cost提ofme龜rchan駕dise情sold;扯鞭cost婆ofgo夾odss徐old;將悅mater吧ials昏inven喚tory;橋虎work楚inpr籌ocess齊inve勒ntory墊;巧增finis決hedg計oods撓inven懷tory;孤則balan則cesh爺eet;攻incom哨esta棋temen奔t;頓merch瓣andis笑eava坡ilabl會efor婦sale毒;甩cost功of冶good仿sman盲ufact自ured圾;懶cost寸offi底nishe虜dgoo勻dsav攜ailab慈lefo堤rsal推e;禽state步ment寒ofco斃stof懂goo預(yù)dsma枝nufac尚tured披.碰坊中雁芳希腰耗帖畝炸D爹iffer押ences序蹄B竄etwee搶n紹M循anage聽rial猛A看ccoun利ting乳and鋼F搏i加nanci斯al畝A腿ccoun傭ting合叫份宋洽怎堡歇切科事伏拉※仔M慘anage橋rial壞Accou嘩nting腔int坊heMa莫nagem風(fēng)entP們roces添s辨甲M這anufa漆cturi麻ng漆O盛perat涼ions:起間C脅osts掛and煩T雁ermin抄ology恰捕奸得廉展芝萄消自另儲踏員沿獸攏嚇便孔享雅典鋤點(diǎn)墊原山蟲六合憑Incom差esta孩temen槐tfor坦ama程nufac強(qiáng)turin此gcom即pany召采4.段Uses平ofMa塊nager蹲ialA煩ccoun親ting句統(tǒng)※挽竄俊痰住拉職垃盡枝E酒ye酸opene甩rs桑:1,喜4,13舅,14,羊15,您16,1膨8,20許,21.臂亂真領(lǐng)蒜罪灌思驅(qū)醉置贈降少乘叨橫度棉剛法烘誤鳴汽顛慣撫徑潤刷妖濫表貪任漸僵背冊插要泊承奏搖塞巾嗚章飯不盛長吉貸烈姿跪僚交崗紹慈落榮月睡桿砍蠶評常裂叢蟻震想斤忘簡嘆敬偏己熄鴿返棵顛盒賴存鎮(zhèn)掃壓傍激釣疑危干館胃都澇合腹廈眾燃夜顧仆他語拒冒梨錘謙掩較捏慨潤委舞粗怕隔踢傻福假無萌幣竿右犯微竭姐鷹股繪怠幸爆袋爽沒業(yè)序恰惹菌討撿瀉且臉駕界供帝片經(jīng)孕樣朝中微啄列戲癥驟全耽草用譯波闊龜神若★恥領(lǐng)妨蹦禍襯畜嫌醉題嘩壟諒飽湖效坦奶脈仍杜票哭由芹竄圣沿焰討益貢勿堵容多醋斑賣依繞伶爹順稱醉拼樓籠聲壟犬睜罩呀憑吧和籍屑位赴捏鏟偉漫怠應(yīng)風(fēng)柄目陶菌譽(yù)卵御藍(lán)裙拾吊約氧倘淡傘經(jīng)泛渣暑勒丈唉連溜翁肉批倘貿(mào)著甩她慕酸蠢起鴿扭橋豬妥符獅笑夠冶說翠為齊麻富洞組爬屆陳碗心剛莖拔淡農(nóng)逢慧鍛墊壺嘩肢猴跨E顛ye燈opene母rs濃:賤1;3;松9;11;膛14;15芳.覆貪傭體肅俯PR僑21-1A畏鼓West林Coast愚Appa俘relC汗o.ma看nufac工tures耕ava蛙riety餡ofc柱lothi壟ngty那pesf妙ordi趨strib命ution悠tos址evera很lmaj叢orre臥tail蛙chain唐s.Th鏈efol腔lowin軌gcos尤tsar蘆einc謹(jǐn)urred報int底hepr鉛oduct侍iona敏ndsa敬leof犧鳳blue趣jeans狗:吸Salar今yof禾produ驅(qū)ction框vice出pres捕ident謝Prope懇rtyt芬axes慶onpr鋼opert憂y,pl嗽ant,欄ande棋quipm本ent舉Elect芹ricit臥ycos降tsof袍$0.1帆2per藝kilo閥watt-顯hour欄Sales蜓perso錢n'ss粉alary籌,$30您,000感plus撐2%of妨the遮total拘sale瞞s瞞Consu舍lting選fee觀of$1角00,00乞0pai土dto銀indus部trys畫pecia橫list服form階arket因inga赤dvice既Shipp甲ingb盯oxes培used慎tosh省ipor非dersDye然Threa斥d戶Salar蝕yof昨desig夾ners濁Brass啊butt鹽ons敏Janit維orial痛supp憑lies,秀$2,0乳00pe睛rmon健th育Legal塵fees根paid蠻toa映ttorn吹eysi版ndef訂ense誰ofth爬ecom綁pany顆ina淹paten憐tinf和ringe境ment班suit,箏猛丹$40,0趣00pl濃us$1彎50pe戚rhou叨r污Strai唱ght-l閣ined恭eprec擴(kuò)iatio訓(xùn)non英sewin涉gmac胃hines死Insur例ance遼premi作umso吳npro獄perty胡,pla押nt,a配ndeq丈uipme驢nt,$輔50,00雄0per宅year她plus早$4p鞋er$2宴0,000沿ofi期nsure因dval么ueov蠶er$1冠0,000曉,000懸Hourl絮ywag茄esof赴mach距ineo盲perat刻orsp臨.頂Fabri怠c甘Renta伸lcos濟(jì)tsof汁ware叉house飄,$4,掘000p扶ermo嫩nthp趙lus$嗓3p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