Directions: In this section you will hear ten short conversations At the end of each conversation, a question will be asked about what was said. Both the conversation and the question will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A), B), C)and D), and decide which is the best answer. Then mark the corresponding letter on the answer sheet with a single line through

Part I Listening Comprehension (20 minutes) Directions: In this section, you will hear ten short conversations. At the end of each conversation, a question will be asked about what was said. Both the conversation and the question will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A),),) and D),and decide which is the best answer. Then mark the corresponding letter on the Answer Sheet with a single line through the center

Outline Segmented Reporting and Responsibility Accounting System Cost- Volume-Profit- Analysis Budgeting and Budgetary Control Standard Costs and Variance Analysis Managerial Decision Making

What is managerial accounting? Comparison between managerial accounting and financial accounting Cost classifications in different ways Flow of manufacturing activities Job order cost accounting systems and process cost accounting systems

1.初步了解化学反应速率、速率方程、碰撞理论、过渡状态理论和活化能概念；2.理解并会用浓度、温度、催化剂诸因素解释其对化学反应速率的影响；3.初步掌握阿仑尼乌斯公式的应用，会用其求算活化能及某温度下的反应速率；4.理解反应分子数和反应级数的概念，会进行基元反应有关的简单计算；5.初步掌握零级、一级和二级反应的特征。 4.1 化学反应的平均速率和 瞬 时速率 Average rate and instantaneous rate of chemical reaction 4.3 影响化学反应速率的因素 Influential factors on chemical reaction rate 4.2 反应速率理论简介 Brief introductory to reaction rate theory 4.4 化学反应机理及其研究方法 Chemical reaction mechanism and the study methods

Outline Describe the preparation of adjusted trial balance Describe and prepare a worksheet and describe its usefulness. Describe the closing process and explain why temporary accounts are closed each period. Prepare closing entries

Outline Enterprises Accounting Transactions, Accounting Events, and Accounting Circumstances Economic Activities and Accounting Elements Accounting Equation

Learning objectives 1. Describe the principles of properly designed accounting systems. 2. Describe and illustrate the principles of internal control of accounting information systems. 3. Describe and illustrate the use oft special journals and subsidiary ledgers to process accounting data more efficiently

Lesson 5 Completing the Accounting Cycle Learning objectives 1. Describe and prepare a worksheet and describe its usefulness. 2. Describe the closing process and explain why temporary accounts are closed each period

University Lesson Notes Lesson 13 Managerial Accounting: Concepts and Principles Learning objectives 1. Describe the definition of managerial accounting. 2. Identify and explain the difference between managerial accounting and financial accounting. 3. Analyze different ways to classify costs 4. Describe the flow of manufacturing activities