第一篇：英語國家概況BBS討論小結

英語國家概況（1）（2）BBS 討論總結

交流主題：英語國家概況介紹與疑難解答

主持部門：湖南電大文發部

主持老師：曾倩

討論時間：2012年4月19日19：00-21：00

參加分校：省校、常德、衡陽、株洲、婁底

參加人數：10人

發帖總數：143條

本次BBS討論是這學期開學來組織的第一場英語國家概況網上交流活動，參加的分校和學員數量雖然不多，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；參與討論的學生有衡陽電大的彭玲和呂春艷，在此提出感謝！在討論中，分校老師與學生們主要圍繞英語國家概況學習方式與考試形式，對于學生在學習和考試中遇到的問題進行探討。學生們就如何學好這門課，如何克服一些學習中的困難紛紛提問，老師及時有效的回復得到了學生的好評。

從學生的提問中，我們也了解到學生基礎薄弱，對如何學好這們課程比較迷茫，省校老師會積極提供網上學習資源，也希望分校教師能提供有效支持服務，為學生介紹網上資源，并告訴同學們如何利用資源以改善學習方式，加強學生獨立學習的能力。

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

第二篇：英語國家概況選擇題

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.在英國的四個部分中，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.英語屬于印歐語系語系

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，增加了英語的第一個元素。

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.中間英語的演變因影響而增強 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建立標準形式有很大影響

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.對羅馬的進攻在410年結束了羅馬在英國的占領

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.標志著英國封建制度的建立

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.玫瑰戰爭的結束導致了統治的結束

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.英國之間的內戰于1642年爆發

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.工業革命是在英國在世紀中葉完成的。

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.英國政府的特點是，在除了以下的三個分支機構。

A.judiciary

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

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.作為一個修訂，上議院將會作為下議院的

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.英國秘密委員會的主要職責是

A.make decisions Cabinet B.give advice

C.pass bills D.supervise the 22.Generally speaking, the British Parliament operates on a B system.般來說，英國議會在系統上運行

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，議會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英語國家概況判斷題

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.錯誤

The title of Prince of Wales is held by a Welsh according to tradition.錯誤

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.錯誤

The state of Hawaii is a big island in the central Pacific Ocean錯誤.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錯誤.Harvard College was originally founded to train government officials.錯誤

“ We Shall Overcome!” is a very famous song during the 1960s.錯誤

The largest of the racial and ethnic minorities in the US now is the blacks, or Afro-Americans.錯誤

Drug abuse in the US has come to be regarded as one of the most challenging social problems facing the nation.錯誤

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.錯誤

Britain has a written constitution like most countries.錯誤 Queen Elizabeth II is both the head of the state and the head of government in the UK.錯誤

Secrecy is an important part of the voting process.正確 The Labour Party is the oldest party in the UK.錯誤

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.錯誤

It is not very difficult to generalize about the American way of life.錯誤

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.錯誤

Easter is the biggest and best loved British holiday.錯誤

When the War of Independence was over, the US was on unified nation as it is today.錯誤

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.錯誤

Ireland is part of Great Britain錯誤

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.錯誤

According to the textbook, there are two major political parties in the UK.錯誤

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.錯誤

第四篇：英語國家概況名詞解釋

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(亞里士多德時期).It is proposed to avoid the abuse of power(濫用權力).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(立法機構)— to make laws;

Executive Branch(行政機構)—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：專科《管理會計》第二次BBS實時討論小結和匯總

?？啤豆芾頃嫛返诙蜝BS實時討論小結和匯總

2011年12月29日（周四）晚8點按計劃如期舉行管理會計第二次BBS實時教學活動，活動主題為有關期末前教學問題及期末考試答疑，主要圍繞短期決策法和長期決策法的應用展開討論，并輔導期末復習內容，包括2011秋學期管理會計復習要點及針對性更強的《管理會計期末復習指導》，同學們積極參與討論，發言積極，討論共有22頁，回復和人氣為315/1832，討論時間從晚8：00—9：19，延長了20分鐘，討論的正確性總體較好，在同學圍繞教師提問的討論中，我及時公布參考答案，循序漸進，在不知不覺中高效完成了本次實時討論，本次討論表現最好的是如皋電大、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生向他們學習，在下學期的討論中特別注意改進！現將活動情況小結和整理如下：

一、活動前再友情提醒

首先，根據2.0課程信息平臺，通過多種途徑特別是電話，提前詳細通知各學校的任課教師，要積極組織學生參加2011年12月29日晚8:00_9:00的實時討論；

其次，于活動前一天在本課程論壇掛出通知，再提醒各學校的師生按要求積極參加討論，如“根據省校網上教學檢查的要求，請各校任課教師提醒并積極組織本校學生參加明晚8到9點的實時討論，謝謝，具體安排見以下附件”，附件:“11秋學期會計學專科管理會計統設課BBS實時教學活動安排.doc ”

二、活動中積極組織，精心設問，及時互動，優質回答，輔導考點

（一）活動正式開始前先提出具體要求

如發貼“本學期會計學?？乒芾頃嫷诙蜝BS實時教學活動，在今晚8：00開始，到晚9:00結束，請廣大學生做好準備，起止時間為今晚8:00_9:00,請抓緊時間!請各校任課教師積極組織本校學生參加今晚8到9點的實時討論，每次發言務必寫上學校、學生姓名、學號，以便統計各校參加情況，謝謝！特別提醒請大家直接在此跟貼討論！歡迎各校任課教師積極參加，幫助我開展好此項活動，謝謝！”

（二）精心設問，本次討論主要的3個問題都是經過我的精心準備，重點設計的，3個問題為： 1．假設你是業務員，按照客戶報價低于產品單位成本時，接不接受，為什么？

2．在短期經營決策眾多相關成本中哪三個使用頻率最高最重要? 3．在四種現值類長期決策分析法中哪個指標最基本、最重要？

（三）及時互動

針對學生的討論和發言，及時發現問題，及時鼓勵，及時提醒，及時提示，及時引導，詳見所附實時討論。

（四）優質回答

為了回答上述3個問題，我認真思考，有理有節，有備而答，3個問題的參考答案為：

1．假設你是業務員，按照客戶報價低于產品單位成本時，接不接受，為什么？

（1）關鍵詞

利潤 貢獻邊際 單位變動成本 單價（2）問題摘要

在日常教學和實際工作中經常讓學生討論“你單位的客戶報價低于產品單位成本時，接不接受”，絕大多數學生都認為不接受，其實是不對的，少數講應接受，卻又講不對原因，學生之所以答不對，這是因為他們沒有掌握計算利潤的公式，尤其是貢獻邊際的性質。（3）結論

假如我是業務員，接到客戶報價低于產品單位成本時，不一定接受，當客戶報價高于產品單位變動成本時，接受訂單；客戶報價低于產品單位變動成本時，不接受訂單。（4）理論依據： 利潤=總收入—總成本

=單價*銷售量—（固定成本+單位變動成本*銷售量）=px-(a+bx)=(p-b)x-a<0(虧損)（5）具體分析： 如果p>b, 則，貢獻邊際大于0，此時，接受客戶訂單，虧損會更少；不接受客戶訂單，虧損會更多

如果 p

2.在短期經營決策眾多相關成本中哪三個使用頻率最高最重要? 結論

相關成本中增量成本、機會成本、專屬成本的使用頻率最高、最重要。

理論依據

在短期決策中一個最基本的決策公示是：相關損益=相關收入-相關成本

具體分析

相關成本包括常見常用的增量成本、機會成本、專屬成本，還包括不太常見的邊際成本、付現成本、重量成本、可延緩成本、可避免成本。

3。在四種現值類長期決策分析法中哪個指標最基本、最重要？（1）關鍵詞

現值類指標 凈現值?NPV? 凈現值率?NPVR? 現值指數?PI? 內含報酬率?IRR?

（2）問題摘要在日常網上網下導學和作業批改中，經常發現學生不善于抓住其中最基本、最重要的指標，而這是十分重要的內容。（3）結論

NPV是計算NPVR、PI、IRR的最基本、最重要的指標。（4）具體分析

NCF（凈現金流量）

?

PI?NPV?NPVR/I

? +1 IRR PI

當NPV?0時，則PI?1,NPVR?0, IRR?ic

當NPV＜0時，則PI＜1,NPVR＜0,IRR?ic

（四）輔導考點

收集信息，認真歸納，提煉重點，找出范圍，如以下列出的內容：

一是管理會計復習要點（2011秋學期）

請大家在全面復習的基礎上重點掌握以下內容： 客觀性試題請見中央電大下發的《管理會計期末復習指導》小冊子。

簡答題

1、簡述管理會計與財務會計的聯系和區別

2、簡述短期經營決策的特點

3、簡述變動成本法與完全成本法的根本區別

4、什么是利潤預測？利潤預測包括的基本方法

5、簡述各有關因素單獨變動對目標利潤是如何影響的？

6、簡述管理會計的內容

7、簡述業務量的增加會對固定成本總額、變動成本總額、單位固定成本呢、單位變動成本各產生什么影響？

8、影響長期投資決策的主要因素有哪些？他們是如何影響長期投資決策的？

9、簡述長期投資決策的程序

10、什么是預算？全面預算包括哪些類型？預算的基本功能有哪些？

計算題

1、利用高低點法進行混合成本的分解并預測成本。

2、利用本量利公式計算固定成本，變動成本變化，貢獻邊際率不變，價格將怎樣變化。

3、利用公式進行材料及人工成本差異計算

4、用兩種成本方法計算成本、貢獻毛益、營業利潤等相關指標。

5、單一品種下如何計算保本點，各相關項目變化對保本點的影響，多品種情況下計算保本點

6、利用本量利公式計算貢獻毛益、變動成本率、利潤等

7、預測銷售量（算術平均法、加權平均法、指數平滑法）

8、根據已知條件，判定開發哪種新產品

9、在多種經營的前提下，虧損產品是否停產

10、利用經營杠桿系數進行相關計算

11、用凈現值法判定長期投資項目的可行性。（需考慮所得稅）

12、用內部收益率法，判定長期投資項目的可行性（內插法）

二是針對性更強的《管理會計期末復習指導》

一、題型：單選20分、多選10分、簡答20分、計算50分

單選、多選這些客觀性試題請見中央電大下發的《管理會計期末復習指導》小冊子。

二、簡答題的范圍：

1、簡述管理會計與財務會計的聯系和區別

2、簡述短期經營決策的特點

3、簡述變動成本法與完全成本法的根本區別

4、什么是利潤預測？利潤預測包括的基本方法

5、簡述各有關因素單獨變動對目標利潤是如何影響的？

6、簡述管理會計的內容

7、簡述業務量的增加會對固定成本總額、變動成本總額、單位固定成本呢、單位變動成本各產生什么影響？

8、影響長期投資決策的主要因素有哪些？他們是如何影響長期投資決策的？

9、簡述長期投資決策的程序

10、什么是預算？全面預算包括哪些類型？預算的基本功能有哪些？

三、計算題類型：

1、利用高低點法進行混合成本的分解并預測成本。（小冊子上P26-27第1、2、3題）

2、利用本量利公式計算固定成本，變動成本變化，貢獻邊際率不變，價格將怎樣變化。（小冊子上P29第11題）

3、利用公式進行材料及人工成本差異計算。（小冊子上P34第34、35題）

4、用兩種成本方法計算成本、貢獻毛益、營業利潤等相關指標。（小冊子上P27-28第4、5、6、7題）

5、單一品種下如何計算保本點，各相關項目變化對保本點的影響（小冊子上P28第9、10題），多品種情況下計算保本點（小冊子上P29第13題）

6、利用本量利公式計算貢獻毛益、變動成本率、利潤等（小冊子上P28第8題）

7、預測銷售量（算術平均法、加權平均法、指數平滑法）（管理會計教材P69-70例題、管理會計學習指導P31-32計算分析題第1題）

8、根據已知條件，判定開發哪種新產品（小冊子上P30第17、19、20、21、22題）

9、在多種經營的前提下，虧損產品是否停產（小冊子上P30第18題）

10、利用經營杠桿系數進行相關計算（小冊子上P29-30第14、15、16題）

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

12、用內部收益率法，判定長期投資項目的可行性（內插法，小冊子上P33第28、29題）

四、往年試卷分析：

計算題一般3-4題，與《管理會計期末復習指導》類型一樣，數據要變的，文字也有變化。所以要搞懂上述重點。

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