第一篇：英語(yǔ)國(guó)家概況BBS討論小結(jié)

英語(yǔ)國(guó)家概況（1）（2）BBS 討論總結(jié)

交流主題：英語(yǔ)國(guó)家概況介紹與疑難解答

主持部門(mén)：湖南電大文發(fā)部

主持老師：曾倩

討論時(shí)間：2012年4月19日19：00-21：00

參加分校：省校、常德、衡陽(yáng)、株洲、婁底

參加人數(shù)：10人

發(fā)帖總數(shù)：143條

本次BBS討論是這學(xué)期開(kāi)學(xué)來(lái)組織的第一場(chǎng)英語(yǔ)國(guó)家概況網(wǎng)上交流活動(dòng)，參加的分校和學(xué)員數(shù)量雖然不多，但氣氛活躍，效率較高。

這次討論得到一些分校老師的積極支持，包括常德分校的楊朝娟、陳艷莉，衡陽(yáng)分校的王小花，婁底分校的李冕，株洲分校的杜鵬；參與討論的學(xué)生有衡陽(yáng)電大的彭玲和呂春艷，在此提出感謝！在討論中，分校老師與學(xué)生們主要圍繞英語(yǔ)國(guó)家概況學(xué)習(xí)方式與考試形式，對(duì)于學(xué)生在學(xué)習(xí)和考試中遇到的問(wèn)題進(jìn)行探討。學(xué)生們就如何學(xué)好這門(mén)課，如何克服一些學(xué)習(xí)中的困難紛紛提問(wèn)，老師及時(shí)有效的回復(fù)得到了學(xué)生的好評(píng)。

從學(xué)生的提問(wèn)中，我們也了解到學(xué)生基礎(chǔ)薄弱，對(duì)如何學(xué)好這們課程比較迷茫，省校老師會(huì)積極提供網(wǎng)上學(xué)習(xí)資源，也希望分校教師能提供有效支持服務(wù)，為學(xué)生介紹網(wǎng)上資源，并告訴同學(xué)們?nèi)绾卫觅Y源以改善學(xué)習(xí)方式，加強(qiáng)學(xué)生獨(dú)立學(xué)習(xí)的能力。

但是討論活動(dòng)中還存在很多不足，比如參與學(xué)生面還不夠廣，今天只有衡陽(yáng)電大的兩個(gè)學(xué)生參與了討論。另外，同學(xué)們局限于提問(wèn)，不能深入到討論中來(lái)。當(dāng)然作為主持教師，我也應(yīng)該積極探索怎樣才能使討論更加有效地進(jìn)行，在這里希望能夠和各位分校教師及學(xué)生加強(qiáng)交流，共同來(lái)尋求好的解決方法。最后，再次感謝分校老師的參與和支持！

第二篇：英語(yǔ)國(guó)家概況選擇題

Chapter1 1.The two main islands of the British Isles are A.不列顛群島的兩個(gè)主要島嶼是

A.Great Britain and Ireland C.Great Britain and Wales

B.Great Britain and Scotland

D.Great Britain and England 2.B is the capital city of Scotland.是蘇格蘭的首府

A.Belfast

B.Edinburgh C.Aberdeen D.Cardiff 3.Among the four parts of the United Kingdom, D is the smallest.在英國(guó)的四個(gè)部分中，是最小的

A.England Ireland B.Scotland

C.Wales

D.Northern 4.English belongs to the C group of Indo-European family of languages.英語(yǔ)屬于印歐語(yǔ)系語(yǔ)系

A.Celtic

B.Indo-Iranian C.Germanic D.Roman 5.The introduction of Christianity to Britain added the first element of D words to English.基督教傳入英國(guó)，增加了英語(yǔ)的第一個(gè)元素。

A.Danish and Finnish C.French and Italian

B.Dutch and German D.Latin and Greek 6.The evolution of Middle English was reinforced by the A influence.中間英語(yǔ)的演變因影響而增強(qiáng) A.Norman

B.Dutch

C.German

D.Danish 7.Samuel Johnson’s dictionary was influential in establishing a standard form of C.塞繆爾約翰遜的字典對(duì)建立標(biāo)準(zhǔn)形式有很大影響

A.grammar

B.handwriting C.spelling

D.pronunciation 8.At present, nearly C of the world’s population communicate in English.世界上幾乎人都用英語(yǔ)交流。

A.half

B.a quarter

C.one third

D.one fifth Chapter2 9.The D attack on Rome ended the Roman occupation in Britain in 410.對(duì)羅馬的進(jìn)攻在410年結(jié)束了羅馬在英國(guó)的占領(lǐng)

A.Norman

B.Danish

C.Celtic

D.Germanic 10.By the late 7th century, D became the dominant religion in England.到了7世紀(jì)晚期，成為英格蘭的主流宗教

A.Celtic Christianity

B.Anglo-Saxon Christianity D.Roman Christianity C.Germanic Christianity

11.The C marked the establishment of feudalism in England.標(biāo)志著英國(guó)封建制度的建立

A.Viking invasion

B.signing of the Magna Carta D.Adoption of common law C.Norman Conquest

12.The end of the Wars of the Roses led to the rule ofC.玫瑰戰(zhàn)爭(zhēng)的結(jié)束導(dǎo)致了統(tǒng)治的結(jié)束

A.the House of Valois

B.the House of York C.the House of Tudor

D.the House of Lancaster 13.The direct cause for the Religious Reformation was King Henry VIII’s effort to A.宗教改革的直接原因是國(guó)王亨利八世的努力

A.divorce his wife

B.break with Rome C.support the Protestants church

D.declare his supreme power over the 14.The English Civil War broke out in 1642 between B.英國(guó)之間的內(nèi)戰(zhàn)于1642年爆發(fā)

A.Protestants and Puritans C.nobles and peasants

B.Royalists and Parliamentarians D.aristocrats and Christians 15.A was passed after the Glorious Revolution.在光榮革命之后頒布

A.Bill of Rights

B.Act of Supremacy

D.Magna Carta C.Provisions of Oxford 16.The Industrial Revolution was accomplished in Britain by the middle of the C century.工業(yè)革命是在英國(guó)在世紀(jì)中葉完成的。

A.17th

B.18th

C.19th

D.20th Chapter3 17.The British government is characterized by a division of powers between three of the following branches with the exception of the C.英國(guó)政府的特點(diǎn)是，在除了以下的三個(gè)分支機(jī)構(gòu)。

A.judiciary

B.legislature C.monarchy D.executive 18.The importance of the British monarchy can be seen in its effect on D.英國(guó)君主制的重要性體現(xiàn)在它對(duì)的影響上

A.passing the bills C.political parties

B.advising the government

D.public attitude 19.As a revising chamber, the House of Lords is expected to B the House of Commons.作為一個(gè)修訂，上議院將會(huì)作為下議院的

A.rival

B.complement C.criticize D.inspect 20.Aisat the center of the British political system.英國(guó)政治體系的中心

A.The Cabinet

B.The House of Lords D.The privy Council

C.The house of Commons

21.The main duty of the British Privy Council is to B.英國(guó)秘密委員會(huì)的主要職責(zé)是

A.make decisions Cabinet B.give advice

C.pass bills D.supervise the 22.Generally speaking, the British Parliament operates on a B system.般來(lái)說(shuō)，英國(guó)議會(huì)在系統(tǒng)上運(yùn)行

A.single-party B.two-party

C.three-party D.multi-party 23.The policies of the Conservative Party are characterized by pragmatism and D.保守黨的政策以實(shí)用主義和為特征

A.government intervention C.social reform

B.nationalization of enterprises D.a belief in individualism 24.In Britain, the parliamentary general election is held every C years.在英國(guó)，議會(huì)大選每隔年舉行一次。A.three

B.four

C.five

D.six Chapter5 Null Chapter6 Null Chapter8 Null Chapter9 Null Chapter10 Null Chapter12 Null Chapter13 Null

第三篇：2014英語(yǔ)國(guó)家概況判斷題

In the early 20th century, those dominating American life were mostly WASPs.正確

In the US, scientific and economic advance and rising material progress have been accompanied by a decline in religious observance.錯(cuò)誤

The title of Prince of Wales is held by a Welsh according to tradition.錯(cuò)誤

In Britain, class and educational differences are reflected in the newspaper people read.正確

The world' s oldest daily newspaper is The Observer.錯(cuò)誤 Horse racing is the true royal sport.正確

Under a Constitutional Amendament passed in 1951, a president can be elected to only one term.錯(cuò)誤

The state of Hawaii is a big island in the central Pacific Ocean錯(cuò)誤.Most British people are Protestants while most Irish people are Catholics.正確

There is more violence in the US than in other industrialized countries.正確

According to the textbook, larger American universities are always better, and more desirable universities are always more expensive錯(cuò)誤.Harvard College was originally founded to train government officials.錯(cuò)誤

“ We Shall Overcome!” is a very famous song during the 1960s.錯(cuò)誤

The largest of the racial and ethnic minorities in the US now is the blacks, or Afro-Americans.錯(cuò)誤

Drug abuse in the US has come to be regarded as one of the most challenging social problems facing the nation.錯(cuò)誤

Yellowstone National Park is the oldest national park in the US正確.John F.Kennedy was the first Catholic elected as the US president正確.The theory of poltiics of the American Revolution came from John Locke, a French philosopher in the 17th century.錯(cuò)誤

Britain has a written constitution like most countries.錯(cuò)誤 Queen Elizabeth II is both the head of the state and the head of government in the UK.錯(cuò)誤

Secrecy is an important part of the voting process.正確 The Labour Party is the oldest party in the UK.錯(cuò)誤

By the early 1760s, the 13 English colonies in North America were ready to separate themselves from Europe.正確

The British state actively interferes with the decision of when,where, how and what children are taught.錯(cuò)誤

The tradition of having Sunday off derived from the Christian Church.正確

It takes at least four years to get a bachelor' s degree from an institution of higher education in the US.正確

You must have the A-level qualification to enter British university.錯(cuò)誤

Britain is no longer an imperial country.正確

Scotland was never conquered by the Romans.正確

A great moment for the civil rights movement was the March on Washington on August, 1963 when President Kennedy gave the famous “ I Have a Dream” speech.錯(cuò)誤

It is not very difficult to generalize about the American way of life.錯(cuò)誤

The most exciting moment in baseball game is a homerun.正確 Most people in Scotland speak the old Celtic language, called “ Gaelic”.錯(cuò)誤

The British media play an important role in shaping a national culture.正確

To advertise in a British newspaper, the only thing you have to worry about is the cost.錯(cuò)誤

Easter is the biggest and best loved British holiday.錯(cuò)誤

When the War of Independence was over, the US was on unified nation as it is today.錯(cuò)誤

The 10 very short paragraphs which guarantee freedom and individual rights and forbid interference with lives of

individuals by the government are called the Bill of Rights.正確

Super Bowl will decide the champion baseball team of the year in the US.錯(cuò)誤

Ireland is part of Great Britain錯(cuò)誤

The Good Friday Agreement was approved on 10 April 1998.正確 Critics of the affirmative action programs are of the opinion that this results in reverse discrimination.正確

The anti-war teach-in by white students in Berkeley began the civil rights movement in the 1960s.錯(cuò)誤

When the civil rights movement began, non-violent, direct action tactics like “ sit-ins” and boycotts were he chief vehicle for social protest.正確

George Washington, Banjamin Franklin, and Abraham Lincoln were regarded as the founing fathers of the USA.錯(cuò)誤

Hollywood films give the wrong impressions that all Americans are rich.正確

Thre are more than 100 Protestants sects in the US today.正確

Christopher Columbus discovered America in 1492.正確

It is commonly believed that Boxing Day involved the sport of boxing.錯(cuò)誤

It is no doubt that Britain is the oldest representative democracy in the world.正確

The British Prime Minister is directly elected by the people.錯(cuò)誤

According to the textbook, there are two major political parties in the UK.錯(cuò)誤

The Conservative Party is the party that spent most time in power正確.The purpose of British education is not only to provide children with literacy and the other basic skills but also to socialize children.正確

All secondary schools in Britain are run and supervised by the government.錯(cuò)誤

The Open Univeristy uses many non-traditional ways to teach students, such as TV and radio broadcasts, correspondence, videos, and a network of study centers.正確

The stereotype of the English gentleman never applied to the majority of the British people.正確

Scotland was unified with England through violent means.錯(cuò)誤 Segregating blacks into separate schools was unconstitutional after the decision of the Supreme Court in 1954.正確

The US was founded on the principle of human equality, and in reality the nation has lived up to that ideal.錯(cuò)誤

第四篇：英語(yǔ)國(guó)家概況名詞解釋

Terms

1.A-level: General Certificate of Education Advanced Level referred to as A-level, It is a British general secondary education certificate examination’ advanced courses, is the British national curriculum system, and the students of the university entrance exam courses.2.bible: The Bible is the holy book of Christianity.It consists of two testaments.The Old Testament contains the Jewish writings before the coming of Christ.The much shorter New Testament contains four accounts(“gospel”)of the life of Christ, followed by the writings of the early Christians, of whom St Paul was the greatest.3.WASP:White Anglo-Saxon Protestant of the original meaning is to point to the United States in power elite group and its culture, customs and moral behavior standard, can now be referring to the European American Protestant people.This group has a huge economic and political power, American society and for the most part of the upper middle class.Despite the increasingly diverse American society, but their cultural, moral and value orientation is to a great extent, affects the development of the United States.4.Independence Day: commonly known as the Fourth of July, is a federal holiday in the United States celebrating the adoption of the Declaration of Independence on July 4, 1776, declaring independence from the Kingdom of Great Britain.5.wall street:Wall Street is the financial district of New York City, named after and centered on the eight-block-long, 0.7 miles(1.1 km)long street running from Broadway to South Street on the East River in Lower Manhattan.Over time, the term has become a metonym for the financial markets of the United States as a whole, the American financial sector(even if financial firms are not physically located there), or signifying New York-based financial interests.Wall Street is the home of the New York Stock Exchange, the world's largest stock exchange by market capitalization of its listed companies.Several other major exchanges have or had headquarters in the Wall Street area, including NASDAQ, the New York Mercantile Exchange, the New York Board of Trade, and the former American Stock Exchange.Anchored by Wall Street, New York City has been called the world's principal financial center.6.Hollywood:is a district in the central region of Los Angeles, California, in the United States.It is notable for its place as the home of the entertainment industry, including several of its historic studios.Its name has come to represent the motion picture industry of the United States.Hollywood is also a highly ethnically diverse, densely populated, economically diverse neighborhood and retail business district.Hollywood was a small community in 1870 and was incorporated as a municipality in 1903.It merged with the City of Los Angeles in 1910, and soon thereafter a film industry began to emerge, eventually becoming dominant in the world.7.Pilgrim Fathers: is a name commonly applied to early settlers of the Plymouth Colony in

present-day Plymouth, Massachusetts, United States.Their leadership came from the religious congregations of Brownist English Dissenters who had fled the volatile political environment in England for the relative calm and tolerance of 16th–17th century Holland in the Netherlands.Concerned with losing their cultural identity, the group later arranged with English investors to establish a new colony in North America.8.Great Charter:Magna Carta(Latin for Great Charter), also called Magna Carta Libertatum or The Great Charter of the Liberties of England, is an Angevin charter originally issued in Latin in June 1215.It was sealed under oath by King John at Runnymede, on the bank of the River Thames near Windsor, England at June 15, 1215.Magna Carta was the first document forced onto a King of England by a group of his subjects, the feudal barons, in an attempt to limit his powers by law and protect their rights.Question:

Melting pot: is a metaphor for a heterogeneous society becoming more homogeneous, the different elements “melting together” into a harmonious whole with a common culture.It is particularly used to describe the assimilation of immigrants to the United States.The melting-together metaphor was in use by the 1780s.The exact term “melting pot” came into general usage in the United States after it was used as a metaphor describing a fusion of nationalities, cultures and ethnicities in the 1908 play of the same name.Separation of powers: Separation of Powers(三權(quán)分立)is the basic of thewestern capitalist countries.The origin of the principle of separation of powers can be traced back to(追溯到)the period of Aristotle(亞里士多德時(shí)期).It is proposed to avoid the abuse of power(濫用權(quán)力).The US Government is divided into three branches so that no one branch has all the power.Each branch has its own purpose:

Legislative Branch(立法機(jī)構(gòu))— to make laws;

Executive Branch(行政機(jī)構(gòu))—to executive laws;

Judicial Branch(司法)—interpret the laws;

Civil war(U.S.): was a civil war fought from 1861 to 1865, after seven Southern slave states declared their secession and formed the Confederate States of America(the “Confederacy” or the “South”, which grew to include eleven states).The states that remained in the Union were known as the “Union” or the “North”.The war had its origin in the fractious issue of slavery, especially the extension of slavery into the western territories.Foreign powers did not intervene.After four years of bloody combat that left over 600,000 soldiers dead and destroyed much of the South's infrastructure, the Confederacy collapsed, slavery was abolished, and the difficult Reconstruction process of restoring national unity and guaranteeing civil rights to the freed slaves began.Presidential Election: is an indirect vote in which citizens cast ballots for a slate of members of the U.S.Electoral College;these electors in turn directly elect the President and Vice President.Presidential elections occur quadrennially(the count beginning with the year 1792)on Election Day, the Tuesday between November 2 and 8, coinciding with the general elections of various

other federal, states and local races.The most recent was the 2012 election, held on November 6.The next election will be the 2016 election, which will be held on November 8, 2016.British Newspaper culture: Traditionally, UK newspapers could be split into more serious-minded newspapers, usually referred to as the broadsheets due to their large size, and sometimes known collectively as “the quality press ”, and less serious newspapers, generally known as tabloids , and collectively as “the popular press”, which have tended to focus more on celebrity coverage and human interest stories rather than political reporting or overseas news.Democracy with a constitutional monarchy : Initially after the American and French revolutions, the question was open whether a democracy, in order to restrain unchecked majority rule, should have an élite upper chamber, the members perhaps appointed meritorious experts or having lifetime tenures, or should have a constitutional monarch with limited but real powers.Some countries(as The United Kingdom, the Netherlands, Belgium, Scandinavian countries, Thailand, Japan and Bhutan)turned powerful monarchs into constitutional monarchs with limited or, often gradually, merely symbolic roles.Often the monarchy was abolished along with the aristocratic system(as in France, China, Russia, Germany, Austria, Hungary, Italy, Greece and Egypt).Many nations had élite upper houses of legislatures which often had lifetime tenure, but eventually these lost power(as in Britain)or else became elective and remained powerful.Industrial Revolution: was the transition to new manufacturing processes in the period from about 1760 to sometime between 1820 and 1840.This transition included going from hand production methods to machines, new chemical manufacturing and iron production processes, improved efficiency of water power, the increasing use of steam power, and the development of machine tools.It also included the change from wood and other bio-fuels to coal.

第五篇：專(zhuān)科《管理會(huì)計(jì)》第二次BBS實(shí)時(shí)討論小結(jié)和匯總

專(zhuān)科《管理會(huì)計(jì)》第二次BBS實(shí)時(shí)討論小結(jié)和匯總

2011年12月29日（周四）晚8點(diǎn)按計(jì)劃如期舉行管理會(huì)計(jì)第二次BBS實(shí)時(shí)教學(xué)活動(dòng)，活動(dòng)主題為有關(guān)期末前教學(xué)問(wèn)題及期末考試答疑，主要圍繞短期決策法和長(zhǎng)期決策法的應(yīng)用展開(kāi)討論，并輔導(dǎo)期末復(fù)習(xí)內(nèi)容，包括2011秋學(xué)期管理會(huì)計(jì)復(fù)習(xí)要點(diǎn)及針對(duì)性更強(qiáng)的《管理會(huì)計(jì)期末復(fù)習(xí)指導(dǎo)》，同學(xué)們積極參與討論，發(fā)言積極，討論共有22頁(yè)，回復(fù)和人氣為315/1832，討論時(shí)間從晚8：00—9：19，延長(zhǎng)了20分鐘，討論的正確性總體較好，在同學(xué)圍繞教師提問(wèn)的討論中，我及時(shí)公布參考答案，循序漸進(jìn)，在不知不覺(jué)中高效完成了本次實(shí)時(shí)討論，本次討論表現(xiàn)最好的是如皋電大、連云港電大、常州電大，較好的是宜興電大 灌云電大，希望其它電大的老師和學(xué)生向他們學(xué)習(xí)，在下學(xué)期的討論中特別注意改進(jìn)！現(xiàn)將活動(dòng)情況小結(jié)和整理如下：

一、活動(dòng)前再友情提醒

首先，根據(jù)2.0課程信息平臺(tái)，通過(guò)多種途徑特別是電話(huà)，提前詳細(xì)通知各學(xué)校的任課教師，要積極組織學(xué)生參加2011年12月29日晚8:00_9:00的實(shí)時(shí)討論；

其次，于活動(dòng)前一天在本課程論壇掛出通知，再提醒各學(xué)校的師生按要求積極參加討論，如“根據(jù)省校網(wǎng)上教學(xué)檢查的要求，請(qǐng)各校任課教師提醒并積極組織本校學(xué)生參加明晚8到9點(diǎn)的實(shí)時(shí)討論，謝謝，具體安排見(jiàn)以下附件”，附件:“11秋學(xué)期會(huì)計(jì)學(xué)專(zhuān)科管理會(huì)計(jì)統(tǒng)設(shè)課BBS實(shí)時(shí)教學(xué)活動(dòng)安排.doc ”

二、活動(dòng)中積極組織，精心設(shè)問(wèn)，及時(shí)互動(dòng)，優(yōu)質(zhì)回答，輔導(dǎo)考點(diǎn)

（一）活動(dòng)正式開(kāi)始前先提出具體要求

如發(fā)貼“本學(xué)期會(huì)計(jì)學(xué)專(zhuān)科管理會(huì)計(jì)第二次BBS實(shí)時(shí)教學(xué)活動(dòng)，在今晚8：00開(kāi)始，到晚9:00結(jié)束，請(qǐng)廣大學(xué)生做好準(zhǔn)備，起止時(shí)間為今晚8:00_9:00,請(qǐng)抓緊時(shí)間!請(qǐng)各校任課教師積極組織本校學(xué)生參加今晚8到9點(diǎn)的實(shí)時(shí)討論，每次發(fā)言務(wù)必寫(xiě)上學(xué)校、學(xué)生姓名、學(xué)號(hào)，以便統(tǒng)計(jì)各校參加情況，謝謝！特別提醒請(qǐng)大家直接在此跟貼討論！歡迎各校任課教師積極參加，幫助我開(kāi)展好此項(xiàng)活動(dòng)，謝謝！”

（二）精心設(shè)問(wèn)，本次討論主要的3個(gè)問(wèn)題都是經(jīng)過(guò)我的精心準(zhǔn)備，重點(diǎn)設(shè)計(jì)的，3個(gè)問(wèn)題為： 1．假設(shè)你是業(yè)務(wù)員，按照客戶(hù)報(bào)價(jià)低于產(chǎn)品單位成本時(shí)，接不接受，為什么？

2．在短期經(jīng)營(yíng)決策眾多相關(guān)成本中哪三個(gè)使用頻率最高最重要? 3．在四種現(xiàn)值類(lèi)長(zhǎng)期決策分析法中哪個(gè)指標(biāo)最基本、最重要？

（三）及時(shí)互動(dòng)

針對(duì)學(xué)生的討論和發(fā)言，及時(shí)發(fā)現(xiàn)問(wèn)題，及時(shí)鼓勵(lì)，及時(shí)提醒，及時(shí)提示，及時(shí)引導(dǎo)，詳見(jiàn)所附實(shí)時(shí)討論。

（四）優(yōu)質(zhì)回答

為了回答上述3個(gè)問(wèn)題，我認(rèn)真思考，有理有節(jié)，有備而答，3個(gè)問(wèn)題的參考答案為：

1．假設(shè)你是業(yè)務(wù)員，按照客戶(hù)報(bào)價(jià)低于產(chǎn)品單位成本時(shí)，接不接受，為什么？

（1）關(guān)鍵詞

利潤(rùn) 貢獻(xiàn)邊際 單位變動(dòng)成本 單價(jià)（2）問(wèn)題摘要

在日常教學(xué)和實(shí)際工作中經(jīng)常讓學(xué)生討論“你單位的客戶(hù)報(bào)價(jià)低于產(chǎn)品單位成本時(shí)，接不接受”，絕大多數(shù)學(xué)生都認(rèn)為不接受，其實(shí)是不對(duì)的，少數(shù)講應(yīng)接受，卻又講不對(duì)原因，學(xué)生之所以答不對(duì)，這是因?yàn)樗麄儧](méi)有掌握計(jì)算利潤(rùn)的公式，尤其是貢獻(xiàn)邊際的性質(zhì)。（3）結(jié)論

假如我是業(yè)務(wù)員，接到客戶(hù)報(bào)價(jià)低于產(chǎn)品單位成本時(shí)，不一定接受，當(dāng)客戶(hù)報(bào)價(jià)高于產(chǎn)品單位變動(dòng)成本時(shí)，接受訂單；客戶(hù)報(bào)價(jià)低于產(chǎn)品單位變動(dòng)成本時(shí)，不接受訂單。（4）理論依據(jù)： 利潤(rùn)=總收入—總成本

=單價(jià)*銷(xiāo)售量—（固定成本+單位變動(dòng)成本*銷(xiāo)售量）=px-(a+bx)=(p-b)x-a<0(虧損)（5）具體分析： 如果p>b, 則，貢獻(xiàn)邊際大于0，此時(shí)，接受客戶(hù)訂單，虧損會(huì)更少；不接受客戶(hù)訂單，虧損會(huì)更多

如果 p

2.在短期經(jīng)營(yíng)決策眾多相關(guān)成本中哪三個(gè)使用頻率最高最重要? 結(jié)論

相關(guān)成本中增量成本、機(jī)會(huì)成本、專(zhuān)屬成本的使用頻率最高、最重要。

理論依據(jù)

在短期決策中一個(gè)最基本的決策公示是：相關(guān)損益=相關(guān)收入-相關(guān)成本

具體分析

相關(guān)成本包括常見(jiàn)常用的增量成本、機(jī)會(huì)成本、專(zhuān)屬成本，還包括不太常見(jiàn)的邊際成本、付現(xiàn)成本、重量成本、可延緩成本、可避免成本。

3。在四種現(xiàn)值類(lèi)長(zhǎng)期決策分析法中哪個(gè)指標(biāo)最基本、最重要？（1）關(guān)鍵詞

現(xiàn)值類(lèi)指標(biāo) 凈現(xiàn)值?NPV? 凈現(xiàn)值率?NPVR? 現(xiàn)值指數(shù)?PI? 內(nèi)含報(bào)酬率?IRR?

（2）問(wèn)題摘要在日常網(wǎng)上網(wǎng)下導(dǎo)學(xué)和作業(yè)批改中，經(jīng)常發(fā)現(xiàn)學(xué)生不善于抓住其中最基本、最重要的指標(biāo)，而這是十分重要的內(nèi)容。（3）結(jié)論

NPV是計(jì)算NPVR、PI、IRR的最基本、最重要的指標(biāo)。（4）具體分析

NCF（凈現(xiàn)金流量）

?

PI?NPV?NPVR/I

? +1 IRR PI

當(dāng)NPV?0時(shí)，則PI?1,NPVR?0, IRR?ic

當(dāng)NPV＜0時(shí)，則PI＜1,NPVR＜0,IRR?ic

（四）輔導(dǎo)考點(diǎn)

收集信息，認(rèn)真歸納，提煉重點(diǎn)，找出范圍，如以下列出的內(nèi)容：

一是管理會(huì)計(jì)復(fù)習(xí)要點(diǎn)（2011秋學(xué)期）

請(qǐng)大家在全面復(fù)習(xí)的基礎(chǔ)上重點(diǎn)掌握以下內(nèi)容： 客觀性試題請(qǐng)見(jiàn)中央電大下發(fā)的《管理會(huì)計(jì)期末復(fù)習(xí)指導(dǎo)》小冊(cè)子。

簡(jiǎn)答題

1、簡(jiǎn)述管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的聯(lián)系和區(qū)別

2、簡(jiǎn)述短期經(jīng)營(yíng)決策的特點(diǎn)

3、簡(jiǎn)述變動(dòng)成本法與完全成本法的根本區(qū)別

4、什么是利潤(rùn)預(yù)測(cè)？利潤(rùn)預(yù)測(cè)包括的基本方法

5、簡(jiǎn)述各有關(guān)因素單獨(dú)變動(dòng)對(duì)目標(biāo)利潤(rùn)是如何影響的？

6、簡(jiǎn)述管理會(huì)計(jì)的內(nèi)容

7、簡(jiǎn)述業(yè)務(wù)量的增加會(huì)對(duì)固定成本總額、變動(dòng)成本總額、單位固定成本呢、單位變動(dòng)成本各產(chǎn)生什么影響？

8、影響長(zhǎng)期投資決策的主要因素有哪些？他們是如何影響長(zhǎng)期投資決策的？

9、簡(jiǎn)述長(zhǎng)期投資決策的程序

10、什么是預(yù)算？全面預(yù)算包括哪些類(lèi)型？預(yù)算的基本功能有哪些？

計(jì)算題

1、利用高低點(diǎn)法進(jìn)行混合成本的分解并預(yù)測(cè)成本。

2、利用本量利公式計(jì)算固定成本，變動(dòng)成本變化，貢獻(xiàn)邊際率不變，價(jià)格將怎樣變化。

3、利用公式進(jìn)行材料及人工成本差異計(jì)算

4、用兩種成本方法計(jì)算成本、貢獻(xiàn)毛益、營(yíng)業(yè)利潤(rùn)等相關(guān)指標(biāo)。

5、單一品種下如何計(jì)算保本點(diǎn)，各相關(guān)項(xiàng)目變化對(duì)保本點(diǎn)的影響，多品種情況下計(jì)算保本點(diǎn)

6、利用本量利公式計(jì)算貢獻(xiàn)毛益、變動(dòng)成本率、利潤(rùn)等

7、預(yù)測(cè)銷(xiāo)售量（算術(shù)平均法、加權(quán)平均法、指數(shù)平滑法）

8、根據(jù)已知條件，判定開(kāi)發(fā)哪種新產(chǎn)品

9、在多種經(jīng)營(yíng)的前提下，虧損產(chǎn)品是否停產(chǎn)

10、利用經(jīng)營(yíng)杠桿系數(shù)進(jìn)行相關(guān)計(jì)算

11、用凈現(xiàn)值法判定長(zhǎng)期投資項(xiàng)目的可行性。（需考慮所得稅）

12、用內(nèi)部收益率法，判定長(zhǎng)期投資項(xiàng)目的可行性（內(nèi)插法）

二是針對(duì)性更強(qiáng)的《管理會(huì)計(jì)期末復(fù)習(xí)指導(dǎo)》

一、題型：?jiǎn)芜x20分、多選10分、簡(jiǎn)答20分、計(jì)算50分

單選、多選這些客觀性試題請(qǐng)見(jiàn)中央電大下發(fā)的《管理會(huì)計(jì)期末復(fù)習(xí)指導(dǎo)》小冊(cè)子。

二、簡(jiǎn)答題的范圍：

1、簡(jiǎn)述管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的聯(lián)系和區(qū)別

2、簡(jiǎn)述短期經(jīng)營(yíng)決策的特點(diǎn)

3、簡(jiǎn)述變動(dòng)成本法與完全成本法的根本區(qū)別

4、什么是利潤(rùn)預(yù)測(cè)？利潤(rùn)預(yù)測(cè)包括的基本方法

5、簡(jiǎn)述各有關(guān)因素單獨(dú)變動(dòng)對(duì)目標(biāo)利潤(rùn)是如何影響的？

6、簡(jiǎn)述管理會(huì)計(jì)的內(nèi)容

7、簡(jiǎn)述業(yè)務(wù)量的增加會(huì)對(duì)固定成本總額、變動(dòng)成本總額、單位固定成本呢、單位變動(dòng)成本各產(chǎn)生什么影響？

8、影響長(zhǎng)期投資決策的主要因素有哪些？他們是如何影響長(zhǎng)期投資決策的？

9、簡(jiǎn)述長(zhǎng)期投資決策的程序

10、什么是預(yù)算？全面預(yù)算包括哪些類(lèi)型？預(yù)算的基本功能有哪些？

三、計(jì)算題類(lèi)型：

1、利用高低點(diǎn)法進(jìn)行混合成本的分解并預(yù)測(cè)成本。（小冊(cè)子上P26-27第1、2、3題）

2、利用本量利公式計(jì)算固定成本，變動(dòng)成本變化，貢獻(xiàn)邊際率不變，價(jià)格將怎樣變化。（小冊(cè)子上P29第11題）

3、利用公式進(jìn)行材料及人工成本差異計(jì)算。（小冊(cè)子上P34第34、35題）

4、用兩種成本方法計(jì)算成本、貢獻(xiàn)毛益、營(yíng)業(yè)利潤(rùn)等相關(guān)指標(biāo)。（小冊(cè)子上P27-28第4、5、6、7題）

5、單一品種下如何計(jì)算保本點(diǎn)，各相關(guān)項(xiàng)目變化對(duì)保本點(diǎn)的影響（小冊(cè)子上P28第9、10題），多品種情況下計(jì)算保本點(diǎn)（小冊(cè)子上P29第13題）

6、利用本量利公式計(jì)算貢獻(xiàn)毛益、變動(dòng)成本率、利潤(rùn)等（小冊(cè)子上P28第8題）

7、預(yù)測(cè)銷(xiāo)售量（算術(shù)平均法、加權(quán)平均法、指數(shù)平滑法）（管理會(huì)計(jì)教材P69-70例題、管理會(huì)計(jì)學(xué)習(xí)指導(dǎo)P31-32計(jì)算分析題第1題）

8、根據(jù)已知條件，判定開(kāi)發(fā)哪種新產(chǎn)品（小冊(cè)子上P30第17、19、20、21、22題）

9、在多種經(jīng)營(yíng)的前提下，虧損產(chǎn)品是否停產(chǎn)（小冊(cè)子上P30第18題）

10、利用經(jīng)營(yíng)杠桿系數(shù)進(jìn)行相關(guān)計(jì)算（小冊(cè)子上P29-30第14、15、16題）

11、用凈現(xiàn)值法判定長(zhǎng)期投資項(xiàng)目的可行性。（需考慮所得稅，小冊(cè)子上P32-33第26、31題）

12、用內(nèi)部收益率法，判定長(zhǎng)期投資項(xiàng)目的可行性（內(nèi)插法，小冊(cè)子上P33第28、29題）

四、往年試卷分析：

計(jì)算題一般3-4題，與《管理會(huì)計(jì)期末復(fù)習(xí)指導(dǎo)》類(lèi)型一樣，數(shù)據(jù)要變的，文字也有變化。所以要搞懂上述重點(diǎn)。

三、佐證材料 詳見(jiàn)：http://open.jstvu.edu.cn/Forum/showpost.aspx?ThreadId=d8a8b6ed-8983-47cb-90fa-c6998e0be6bd