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一、填空题(每空1分,共10分)1.随着社会和经济的迅速发展,管理会计经历了三个不同的发展时期,即:(1)早期管理会计;(2)__;(3)管理会计的新发展。2.固定成本按其支付数额能否改变,可进一步划分为约束性固定成本和__两类。3.定性预测也称非数量预测,它主是根据预测者的判断和分析来推测__的发展变化趋势。4.经营决策的一般程序是:(1)__;(2)针对决策目标提出若干可行的备选方案;(3)__。5.__是能够使企业用于生产组织成本最低的生产批量。6.长期投资具有的特点是:(1)投资时间长:(2)__。
First, fill in the blank (1 point for each blank, a total of 10 points) 1. With the rapid social and economic development, management accounting has gone through three different periods of development, namely: (1) early management accounting; (2) __; (3) the new development of management accounting. 2. Fixed costs according to their payment can change, can be further divided into binding fixed costs and __ two categories. 3. Qualitative prediction, also known as non-quantitative forecast, it is mainly based on the forecaster’s judgment and analysis to speculate __ trend of development and change. 4. The general procedure of business decision-making is: (1) __; (2) propose some feasible alternatives for the decision-making target; (3) __. 5 .__ is the production lot that enables the organization to use the lowest cost of production organization. 6. Long-term investment has the following characteristics: (1) long investment: (2) __.