相关文档

• Chapter_21.ppt

  COST ALLOCATION AND PERFORMANCE MEASUREMENTChapter 21ALLOCATING COSTS FORPRODUCT COSTING One of the most difficult tasks inputing accurate unit costs lies in determining the proper amount of over

• chapter2_1.ppt

  单击此处编辑母版标题样式单击此处编辑母版文本样式第二级第三级第四级第五级第二章数据模型１．层次数据模型２．网状数据模型３．关系数据模型４．对传统数据模型的评价５．Ｅ－Ｒ数据模型６．面向对象数据模型７．基于逻辑的数据模型１．层次数据模型基本概念和结构　描述：具有典型树状结构的客观世界　结构：除根节点外其它节点有且仅有一个父节点学校计算机学院外语学院数理学院描述方式　 1．节点的描述　２．连接的描述(

• Chapter_20.ppt

  PROCESS COSTACCOUNTINGChapter 20Used for production of small,identical, low-cost itemsMass produced in automatedcontinuous production processCosts cannot be directly tracedto each unit ofOPERATION

• Chapter_22.ppt

  COST-VOLUME-PROFITANALYSISChapter 22 Cost-volume-profit analysis is used to answer questions such as:What sales volume is needed to earn a target ieWhat is the change in ie if selling prices

• Chapter_24.ppt

  FLEXIBLE BUDGETS ANDSTANDARD COSTSChapter 24Management usesbudgets to monitorand controloperations Develop the budgetfrom planned objectivespareactual with budget andanalyze anydifference

• Chapter_25.ppt

  CAPITAL BUDGETING AND MANAGERIAL DECISIONSChapter 25Capital budgeting:Analyzing alternative long-term investments and deciding which assets to acquire orBUDGETINGC 1PAYBACK PERIODThe payback perio

• Chapter_23.ppt

  MASTER BUDGETSAND PLANNINGChapter 23C 1BudgetProcessConsists of managers from all departmentsof the organizationProvides central guidance to insure that individual budgets submitted from all depart

• Chapter_01.ppt

  ACCOUNTING IN BUSINESSChapter 1IdentifyingSelecttransactions and eventsRecordingInput, measure and classifmunicatingPrepare, analyze and interpretIMPORTANCE OF ACCOUNTINGAccountingC1USERS OF ACCO

• Chapter_11.ppt

  CURRENT LIABILITIES ANDPAYROLL ACCOUNTINGChapter 11PastPresentFutureDEFINING LIABILITIESBecause of apast event Thepanyhas a presentobligation For futuresacrificesC 1CLASSIFYING LIABILITIESCu

• Chapter_12.ppt

  ACCOUNTING FOR PARTNERSHIPSChapter 12PARTNERSHIP FORM OF ORGANIZATIONPartnership AgreementVoluntary AssociationLimited LifeTaxationUnlimited LiabilityMutual AgencyCo-Ownership of PropertyC1ORGANIZATI