《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 CHAPTER 1 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. CHAPTER 2 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...
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