1 CHAPTER 7
FLEXIBLE BUDGETS, VARIANCES, AND
MANAGEMENT CONTROL: I
7-23 Flexible budget preparation and analysis.
1. Solution: Variance Analysis for Bank Management Printers for September 2004
Level 1 Analysis
Actual
Results
(1) Static-Budget
Variances
(2) = (1) – (3) Static
Budget
(3)
Units sold
Revenue 12,000
$252,000a 3,000 U
$ 48,000 U 15,000
$300,000c
Variable costs 84,000d 36,000 F 120,000f
Contribution margin
Fixed costs
Operating income 168,000
150,000
$ 18,000 12,000 U
5,000 U
$ 17,000 U 180,000
145,000
$ 35,000
$17,000 U
Total static-budget variance
2. Level 2 Analysis
Actual
Results
(1) Flexible-
Budget
Variances
(2) = (1) – (3)
Flexible
Budget
(3) Sales
Volume
Variances
(4) = (3) – (5)
Static
Budget
(5)
Units sold 12,000 0 12,000 3,000 U 15,000
Revenue $252,000a $12,000 F $240,000b $60,000 U $300,000c
1 Chapter 3 Negotiation Lubrication(润滑剂)
谈判润滑剂
Key Issues(主要问题)
· What preparatory(准备的) work do negotiation have to do ? 谈判必须做的准备工作是什么?
· What target are to be set for a successful negotiation?
成功的谈判应该制定哪些目标?
· Why is information so important in a negotiation ?
谈判中信息为什么这么重要?
· What is negotiating team composed of(组成,构成) ?
谈判团队应由哪些人员组成?
Every negotiation requires preparation. The preparatory(准备
的)work, in a sense, functions as lubrication (润滑剂)on either
regular or an ad hoc(特别的) basis. Preparation is an integral (构成
整体所必需的)and fundamental (基本的，重要的)part of a
negotiation, which prepares parties with information critical (关键
性的)to negotiation, equip participants with weapons necessary for bargaining and build up negotiators’ confidence. A
most important cause(原因) for failure in international negotiation is insufficient preparation and information. The failure of
7-1 CHAPTER 7
Multiple-Choice Questions
1.
easy Auditors must make decisions regarding what evidence to gather and how much to accumulate.
Which of the following is not a decision that must be made by auditors related to evidence?
d a. Audit procedure to use.
b. Sample size.
c. Timing of audit procedures.
d. Each of the above is a decision that must be made.
2. Audit procedures may be performed:
easy a. early in the accounting period being audited.
d b. throughout the period being audited with emphasis on the transactions near the end.
c. shortly after the close of the period being audited.
d. during all three of the above periods.
3.
easy The third standard of fieldwork requires the auditor to accumulate sufficient appropriate
evidence to support the opinion issued. Because of the nature of audit evidence, it is:
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- 27 - Chapter 6 Language Processing in Mind
6.1 Introduction
1. Language is a mirror of the mind in a deep and significant sense.
2. Language is a product of human intelligence, created a new in each individual by
operation that lie far beyond the reach of will or consciousness.
3. Psycholinguistics “proper” can perhaps be glossed as the storage, comprehension,
production and acquisition of language in any medium (spoken or written).
4. Psycholinguistics is concerned primarily with investigating the psychological reality of
linguistic structures.
5. The differences between psycholinguistics and psychology of language.
Psycholinguistics can be defined as the storage, comprehension, production and
acquisition of language in any medium (spoken or written). It is concerned primarily with
