(1)Environmental concem and performance (2)Defining environmental costs (3)Identifying environmental costs (4)Controlling environmental costs 2.基本概念和知识点 (1)Environmental costs (2)Environmental management accounting(EMA) 3问题与应用（能力要求） (1)Questions in study text (2)Exercises in practice and revision kit. 第二节Accounting for environmental costs 1主要内容 (1)Input/output analysis (2)Flow cost accounting (3)Environmental activity-based costing (4)Environmental life cycle costing 2基本概念和知识点 (1)Input/output analysis (2)Flow cost accounting (3)Environmental activity-based costing (4)Environmental life cycle costing 3.问题与应用（能力要求） (1)Questions in study text (2)Exercises in practice and revision kit. (三)思考与实践 (1)Questions in study text. (2Exercises in practice and revision kit (四)教学方法与手段 本章教学主要采用课堂讲授、多媒体教学、课堂讨论等手段。基本概念和理论利 用多媒体进行课堂讲授，讲授过程中一些关键问题进行课堂讨论。 第七章Cost volume profit analysis (一)目的与要求 (a)Explain the nature of CVP analysis. (b)Calculate and interpret breakeven point and margin of safety. 11 11 （1）Environmental concern and performance （2）Defining environmental costs （3）Identifying environmental costs （4）Controlling environmental costs 2.基本概念和知识点 （1）Environmental costs （2）Environmental management accounting (EMA) 3.问题与应用（能力要求） （1）Questions in study text. （2）Exercises in practice and revision kit. 第二节 Accounting for environmental costs 1.主要内容 （1）Input/output analysis （2）Flow cost accounting （3）Environmental activity-based costing （4）Environmental life cycle costing 2.基本概念和知识点 （1）Input/output analysis （2）Flow cost accounting （3）Environmental activity-based costing （4）Environmental life cycle costing 3.问题与应用（能力要求） （1）Questions in study text. （2）Exercises in practice and revision kit. （三）思考与实践 （1）Questions in study text. （2）Exercises in practice and revision kit. （四）教学方法与手段 本章教学主要采用课堂讲授、多媒体教学、课堂讨论等手段。基本概念和理论利 用多媒体进行课堂讲授，讲授过程中一些关键问题进行课堂讨论。 第七章 Cost volume profit analysis （一）目的与要求 (a) Explain the nature of CVP analysis. (b) Calculate and interpret breakeven point and margin of safety