1、让学生深入掌握收入和利润的概念与作用 2、让学生掌握商品价格制定的基本方法 让学生掌握收入和利润的预测方法

第一节国际服务贸易的含义与特点 第二节国际服务贸易的产生、发展与壁垒 第三节《服务贸易总协定》产生过程 第四《服务贸易总协定》管辖范围 第五节《服务贸易总协定》确定的一般义务和纪律 第六节《服务贸易总协定》减让表规则与其他规定 第七节《服务贸易总协定》的有关附件 第八节基础电信协议和金融服务协议

2.1货币资金概述 2.2现金 2.3银行存款 2.4其他货币资金

6.1固定资产概述 6.2固定资产的取得 6.3固定资产的折旧 6.4固定资产的修理和改扩建 6.5固定资产的处置 6.6固定资产的清查及期末计价

10.1所有者权益概述 10.2实收资本 10.3资本公积 10.4留存收益

Management Key Concepts Organizations: People working together and coordinating their actions to achieve specific g coals o Goal a desired future condition that the organization seeks to achieve Management: The process of using organizational resources to achieve the organization's goals by

Organizational Environment Organizational Environment: those forces outside its boundaries that can impact it. Forces can change over time and are made up of Opportunities and Threats. Opportunities: openings for managers to enhance revenues or open markets. New technologies, new markets and ideas. Threats: issues that can harm an organization. economic recessions, oil shortages

Ethics and stakeholders sTakeholders: people or groups that have an interest in the organization Stakeholders include employees, customers, shareholders, suppliers, and others Stakeholders often want different outcomes and managers must work to satisfy as many as possible Ethics: a set of beliefs about right and wrong. Ethics guide people in dealings with stakeholders and others, to determine appropriate actions Managers often must choose between the conflicting interest of stakeholders Irwin/McGraw-Hill CThe McGran-Hill Companies, Inc, 2000

The planning process Planning is the process used by managers to identify and select goals and courses of action for the organization The organizational plan that results from the planning process details the goals to be attained o The pattern of decisions managers take to reach these goals is the organizations strategy

Organizational Control Managers must monitor evaluate Are we efficiently converting inputs into outputs? Must accurately measure units of inputs and outputs. Is product quality improving e Are we competitive with other firms? Are employees responsive to customers? customer service is increasingly important. Are our managers innovative in outlook? Does the control system encourage risk-taking