[管理会计双语教学大纲.docVIP

《管理会计》(双语)教学大纲 课程名称：《管理会计》(双语) 课程编码：B0421004 适用专业及层次：会计学专业本科层次 课程总学时：48学时 课程总学分：3学分 理论学时：48学时 实践学时：0学时 先修课程：会计学原理、成本会计等 一、课程的性质、目的与任务 管理会计是会计、财管专业的专业基础课。通过本课程的教学，使学生了解现代管理会计学在会计学科体系中的地位和作用，掌握管理会计的基本内容和基本理论，学会如何在社会主义市场经济条件下和现代企业制度环境中，进一步加工和运用企业内部财务信息，预测经济前景、参与经营决策、规划经营方针、控制经营过程和考评责任业绩的基本程序、操作技能和基本方法。 二、教学内容、教学要求及教学重难点 CHAPTER1 The Role, History, and Direction of Management Accounting 【教学内容】 Chapter 1 provides an overview of management accounting. This chapter also is an opportunity to discuss ethical behavior. 【教学要求】 1. Learning the role of management accountants in an organization, and could provide a brief historical description of management accounting; 2. Mastering the differences between management accounting and financial accounting; 3. Understanding the current focus of management accounting，and the importance of ethical behavior for managers and management accountants 【教学重难点】 1. Mastering the differences between management accounting and financial accounting; 2. Understanding the current focus of management accounting. CHAPTER2 Basic Management Accounting Concepts 【教学内容】 This chapter introduces basic terminology that is used throughout the text. Accounting is sometimes called the language of business. Learning the accounting terminology in Chapter 2 is similar to learning a foreign language. Understanding the accounting terminology in Chapter 2 is crucial to students understanding topics covered later. 【教学要求】 1. Learning tangible and intangible products and explain why there are different product cost definitions; 2. Mastering could prepare income statements for manufacturing and service organizations; 3. Understanding the cost assignment process, and the differences between functional-based and activity-based management accounting systems. 【教学重难点】 1. Mastering could prepare income statements for manufacturing and service organizations; 2. Learning tangible and intangible products and explain why there ar