【正文】 VolumeProfit AnalysisCostVolumeProfit (BreakEven) ChartProfitVolume ChartUse of Computers in CostVolumeProfit AnalysisAssumptions of CostVolumeProfit Analysis5. Special CostVolumeProfit RelationshipSales Mix ConsiderationsOperating LeverageMargin of SafetyQuestions: (on page 99—100)Eye openers: 1。 cost of goods manufactured。 ine statement。 finished goods inventory。 materials inventory。 cost of merchandise sold。 selling expenses。 prime costs。 direct labor cost。 cost object。 product costs。 indirect cost。 manufacturing panies。 service panies。 management by exception。 strategy planning。 improving。 directing。 management process。 line department。 government agencies。 shareholders。 financial statements。雷同者記0分30% 期末測(cè)試1全英文，閉卷，120分鐘50%第三部分 主要內(nèi)容Terminology專業(yè)術(shù)語(yǔ)（自查中文，了解術(shù)語(yǔ)的含義）Major Contents 本章主要內(nèi)容（給出的是教材上的一級(jí)和二級(jí)標(biāo)題，加※的部分略看，其他需要精讀）Questions思考題（取自每一章課后的Eye Openers） School Assignments作業(yè)題（需要做書(shū)面作業(yè)）Chapter 18 Managerial Accounting Concepts and PrinciplesTerminology: managerial accounting ( or management accounting )。管理會(huì)計(jì)Managerial Accounting（雙語(yǔ)32）學(xué)習(xí)輔助資料201320141學(xué)期28 / 29第一部分 授課計(jì)劃使用教材：Managerial Accounting（會(huì)計(jì)學(xué)管理會(huì)計(jì)分冊(cè)，James M. Reeve等，杜興強(qiáng)改編），中國(guó)人民大學(xué)出版社，教育部高校工商管理類教學(xué)指導(dǎo)委員會(huì)雙語(yǔ)教學(xué)推薦教材 總計(jì)學(xué)時(shí)：32周次月/日講 課課外作業(yè)課外閱讀章 節(jié) 名 稱時(shí)數(shù)內(nèi)容及題數(shù)時(shí)數(shù)參考書(shū)頁(yè)數(shù)1Chapter18 Managerial Accounting Concepts and Principles 2見(jiàn)輔助資料人民大學(xué)出版社2Chapter18 Managerial Accounting Concepts and Principles2同上《管理會(huì)計(jì)學(xué)》3Chapter21 Cost Behavior and CVP Analysis2同上第6版4Chapter21 Cost Behavior and CVP Analysis2同上5Chapter21 Cost Behavior and CVP Analysis2同上6Chapter22 Budgeting2同上7Chapter22 Budgeting2同上8Chapter23 Performance Evaluation Using Variances from Standard Costs2同上9Chapter23 Performance Evaluation Using Variances from Standard Costs2同上10Chapter23 Performance Evaluation Using Variances from Standard Costs2同上11Chapter24 Performance Evaluation for Decentralized Operations2同上12Chapter24 Performance Evaluation for Decentralized Operations2同上13Chapter25 Differential Analysis and Product Pricing2同上14Chapter25 Differential Analysis and Product Pricing2同上15Chapter25 Differential Analysis and Product Pricing2同上16Review and Test2同上第二部分 成績(jī)?cè)u(píng)定項(xiàng)目次數(shù)方式及要求分值課堂考核 點(diǎn)名、專業(yè)術(shù)語(yǔ)默寫(xiě)、課堂翻譯、 提問(wèn)等（請(qǐng)假需導(dǎo)員簽字的假條， 無(wú)特殊情況，請(qǐng)假3次，算1次缺 課；遲到等同于缺課；缺課6課 時(shí)，本課記0分）20% 課后作業(yè)8 日常作業(yè)6次，綜合練習(xí)2次。 要求書(shū)面。 financial accounting。 stakeholders。 creditor。 general public。 staff department。 planning。 controlling。 decision making。 operational planning。 Generally Accepted Accounting Principles。 merchandising panies。 direct cost。 period costs。 manufacturing costs。 direct materials cost。 factory overhead。 conversion costs。 administrative expenses。 cost of goods sold。 work in process inventory。 balance sheet。 merchandise available for sale。 cost of finished goods available for sale。3。11。15.School assignment: PR 211A West Coast Apparel Co. manufactures a variety of clothing types for distribution to several major retail chains. The following costs are incurred in the production and sale of blue jeans:a. Salary of production vice presidentb. Property taxes on property, plant, and equipmentc. Electricity costs of $ per kilowatthourd. Salesperson39。 salaries65,000—Supplies8,000Miscellaneous administrative expense10,500Total$500,000$It is expected that 20,000 units will be sold at a price of $100 a unit. Maximum sales within the relevant range are 25,000 units.Instructions1. Prepare an estimated ine statement for 2010.2. What is the expected contribution margin ratio?3. Determine the breakeven sales in units.4. Construct a costvolumeprofit chart indicating the breakeven sales.5. What is the expected margin of safety in dollars and as a percentage of sales?6. Determine the operating leverage.PR 211B Gaelic Industries Inc., operating at full capacity, sold 22,350 units at a price of $150 per unit during 2010. Its ine statement for 2010 is as follows:Sales$3,352,500Cost of goods sold 2,200,000Gross profit $1,152,500Expenses: Selling expenses $250,000 Administrative expenses250,000 Total e