关于管理会计的英文文献

日语（商务管理方向）培养目标：培养德、智、体全面发展,掌握日本语言并通晓日本政治经济、社会历史以及现代商务知识的复合型外语人才。毕业后适于从事对日商务贸易、商务旅游导游、商务公关、日资企业管理、经济类新闻报刊编辑、经贸文献资料翻译、研究等领域的工作。主要课程：基础日语、日语听力、日语会话、日语泛读、中文写作概论、日语写作、计算机理论与应用、中级日语、日语语法、日本概况、日汉语翻译、同声传译、日本视听说训练、日本经济学概论、跨国企业与跨国经营、日文报刊选读、高级日语、商务日语、第二外语等。外国语学院外国语言文学类本类包括英语方向一（英语[语言文学方向]）、方向二(英语[商务管理方向）]以及,方向三(英语[翻译方向])2个专业和方向。培养德、智、体全面发展，有坚实的英语或日语基础和相关专业知识、计算机技能以及一门第二外国语的复合型人才。适于从事翻译、教学、研究、新闻、出版以及国际商务、旅游、公共关系、行政管理等方面的工作。英语(语言文学方向)：掌握英语语言和文学知识复合型人才，适于从事翻译、教学、研究、新闻、出版以及国际商业、旅游、公共关系等方面的工作。专业课程：综合英语、听力、口语、英语阅读、高级视听说、英美文学选读、英文写作、翻译、口译、报刊选读、英美概况、实用英语、外贸英语、管理学、第二外语。英语（商务管理方向）：系统掌握现代商务管理知识技能，流利应用汉语和英语，通晓计算机知识，并能熟练从事商务管理工作的复合型人才，适于从事公司行政部门公共关系、商务、行政管理、社会事务以及翻译教学等方面工作。专业课程：综合英语、口语、听力、泛读、语法、翻译、国际商务谈判、会计原理、管理学、计算机信息处理、BEC、银行与金融、公关学、文学选读、第二外语等。英语（翻译方向）：熟练掌握英汉两种语言的翻译技巧，了解和掌握国内外政治、经济、科技、金融、法律、管理等领域的基础知识。熟知涉外事务活动的必要知识，熟练地进行口、笔。、翻译，能够胜任对外贸易、中外企业、新闻媒体等部门的口译、笔译工作；胜任普遍国际会议的口译和文件翻译工作。专业课程：综合英语、语音、语法、英语、英语听说、口译、英语报刊选读、英语写作、高级英语、翻译理论与实践、中国古代文化、语言与翻译、语篇翻译、旅游翻译、翻译史学研究、文学翻译、应用翻译、机器翻译与信息技术、汉语写作、第二外语等。

经济环境下的财务会计Financial accounting in an economic context = 原书第6版:(美)杰米·帕拉特(Jamie Pratt)著/来明佳，彭红英，徐虹等译 财务会计 北京;机械工业出版社:2009 978-7-111-24756-2 CNY00 12,545页 共14章，分为五部分。第一部分是财务会计概述；第二部分介绍财务报表的计量、结构及其使用；第三部分详细地介绍与资产有关的事项；第四部分介绍负债和股东权益；第五部分介绍收益和现金流量表。 管理会计Management accounting = 第5版:安东尼·A 阿特金森(Anthony AA[等]著/王立彦，陆勇，樊铮译 管理会计 北京;清华大学出版社:2009 978-7-302-18858-2 CNY00 20,523页 包括：创造价值的信息、成本管理的概念与成本习性、传统的成本管理系统、作业成本系统、利用预算实现组织目标等。 高级会计学Advanced accounting = 第9版:(美)Joe BHoyle，(美)Thomas FSchaefer，(美)Timothy SDoupnik著/王鑫改编 会计学 高等学校 英文 北京;北京大学出版社:2009 978-7-301-14752-8 CNY00 490页 实证会计理论Positive Accounting Theory:罗斯·L 瓦茨(Ross L Watts)，杰罗尔德·L 齐默尔曼(Jerold L Zimmerman)著 会计学 英文 北京;中国人民大学出版社:2009 978-7-300-10133-0 CNY00 22,381页 内容包括：会计理论的作用、竞争性假说的辨识、会计与政治活动、会计选择的经验检验等。 税务会计TAX ACCOUNTING = 第七版 SEVENTH EDITION:盖地[主编] 税务会计 上海;立信会计出版社:2009 978-7-5429-2240-3 CNY00 9,676页 系统介绍税务会计有关基础知识，其内容包括纳税基础、增值税会计、消费税会计、关税会计、营业税会计、资源税会计、土地增殖税会计、出口货物免退税会计和税务筹划等。

cost much more because of the theoretical concept of Cooper Kaplan in 1987, in an article entitled "Cost Accounting System to distort what Qu product costs, "the article which first proposed the" cost drivers "(cost driving factor cost) theory that, in essence, is a function of or interaction with the various independent factors (variables) to drive So what factors are driving a cost, or what the motive force for the cost? Traditionally, businesses (eg, yield) as the sole cost driver (variables) At least that distribution plays a decisive role in restraining its cost, and other factors (motivation), both According to this thinking fluctuation, the full costs into variable costs and fixed two Based on this understanding, as a fundamental analysis and dependent on the volume of production costs in the budget management flexibility in the specific This can be regarded as an effective cost management However, the volume of business is not the only factor driving According to Cooper Kaplan's "successful action by the theory of" cost drivers can be grouped into five categories : number of factors which installment cause, products cause, motivation processing factories From this point of view, we should on the basis of analysis of the various cost drivers, open up and find new ways to control For example, According to activity-based costing (ABC --Activity Based Costing) Cost Driver analysis of the cost of doing business can be divided grounds driven by short-term changes in business motivation costs (such as direct materials, direct wages, and so on) and the motivation driven by the volume of long-term changes in operating costs (mainly indirect costs) Based on this understanding, management may consider in the cost of doing business through the appropriate scale of operation to effectively control costs, usually more conducive to large-scale small scale units to reduce product If procurement costs are not simply constrained by the volume of procurement, and the frequency of purchased large quantities of lower unit cost of procurement; Marketing costs to be incurred by sales volume are not simply restricted, The installment sales with a large number of domestic unit sales to reduce the burden of marketing In such cases, if the analysis of the motivation (variables) and the costs (variable), the relationship between The specific function of cost model can be further used mathematical methods to determine the optimal size of the Management accounting policy described in the optimal order quantity model is a concrete example of Through further analysis can be found, in addition to the objective factors driving Cost will be artificially driven by subjective factors, that is, cost function can be expressed as : cost = f (objective subjective motivation) It is precisely because people have the greatest motivation, man subjective motivation driving the cost of doing business is also an important For example, workers cost management, quality, collective consciousness and awareness of business ownership, work and responsibility, among workers and between workers and the leadership of interpersonal relationships, the level of subjective factors are affecting the cost of doing and thus may be considered as the driving cost From the point of view of cost control, people's subjective motivation has tremendous Practice shows that the responsibility for cost accounting center, controllable cost, the cost of research and analysis actively work to improve cost management in a practical In short, enterprise cost management, it should establish a motive theory based on more than the cost of management Based on the analysis of the establishment of such a fluctuation in the cost of management and often can be induced to produce new ideas and effective cost management