培養學生對財經英語文獻的閱讀理解能力，使用財經專業英語流暢而地道地交流和表達，能夠使用英語從事專業工作，適應純英語環境下的財經專業工作環境，是財經專業雙語教學的目標。要實現此目標，選用合適的教材至關重要。
沃納和瓊斯編著的《管理會計》適用於高等院校財經專業教學，也可作為MBA教材以及財經管理人員和自學者的參考用書。

沃納和瓊斯編著的《管理會計》繫統而明晰地闡 釋了管理會計的概念及應用。全書圍繞商業活動組織 內容，強調商業行為的現實性，兼顧了對管理會計程 序的介紹和對決策的強調；應用了大量當今美國知名 企業的真實案例來闡述管理會計理論與方法在商業決 策中的應用，使許多生澀的專業概念變得通俗易懂， 同時將學生置身於真實的決策環境之中，培養學生對 知識和技能的實際應用能力。本書結構合理、語言簡 明、生動而準確，使學生在學習專業知識和技能的同 時，提高運用專業語言進行交流溝通的能力。

CHAPTER 1 Management Accounting: Its Environment and
What Is Management Accoun
Institute of Management Accounting
Certified Management Accountant (CMA) The Gold
Ethical Standards for Management Accou
International Federation of Accountants
Sarbanes
Contrasting Financial and Management Acco
Accounting
Level of
Time
Future Orien
Where Accounting Fits in a C
The Origin and Evolution of Management Accounting in
Emergence of Permanent Emp
The Industrial Revol
Scientific Manag
Diversific
Management Accounting in
Challenges and Trends in Management Accou
Consumers of Management Accounting Inform
Su
Glossary of Key
Review the
Apply What You Have Le
CHAPTER 2 Classifying
Major Cost Classifica
Assigning Costs to Cost Ob
Product
Period
Selling
Administrative
Comparing Product and Period
Product Cost Identification For Merchandising
The Flow of Product Cost Merchandising Co
Cost of Goods
Product Cost Identification for Manufacturing
Prime Cost and Conversion
Inventory Classifica
Raw Materials Inve
Work-in-process Inve
Finished Goods Inve
Direct Mat
Direct
Manufacturing Ove
Indirect Mat
Indirect
Other Manufacturing Overhead
The Flow of Product Cost-Manufacturing Co
Cost of Goods Manufac
Product Cost Identification for Service
Mate

Overhead or Indirect Service
The Flow of Service Cost--Service Co
Cost of Ser
Hybrid
Merchandising, Manufacturing, and Service~a Compa
Su
Appendix--Recording Manufacturing
Appendix Su
Glossary of Key
Review the
Apply What You Have Le
CHAPTER 3 Determining Costs of Pro
Accumulating Product Cost--Cost Accou
Units of Product As Cost Ob
Product Costing Me
Job Order Costing B
Process Costing B
Job Order Co
Documentation Relating to Job Order Co
Cost Information for Raze Mat
Cost Information for Direct
Manufacturing Ove
Over or Under Applied Manufacturing Ove
Process Co
Equivalent
Cost Per Equivalent
Cost of Ending Work-in-Process Inve
Cost of Completed
Su
Appendix-Recording Manufacturing
Appendix Su
Glossary of Key
Review the
Apply What You Have Le
CHAPTER 4 Cost Allocation and Activity Based Co
Traditional Manufacturing Overhead Alloc
Activity-based Costing for Manufacturing Overhead Alloc
Determining Product Cost Usin
Comparison of Traditional and ABC Overhead Alloc
Product Cost Acc
When Does ABC Result in More Accurate Product Cos
Reducing Cost by Using
Closer Cost Scru
Smaller Cost Pools Make it Difficult to Hide
Cost Control by Controlling the Allocation
Added Complexity and Cost of
ABC and Job Order Costing--Another Look at Manta Power
Su
Glossary of Key
Review the
Apply What You Have Le
CHAPTER 5 Cost Beha
Common Cost Behavior Patt
Fixed C
Variable C
Comparison of Cost Behav
Determining Total
Relevant R
Mixed C
Identifying the Fixed and Variable Elements of a Mixed
The Engineering Appr
Scatter Grap
The High-Low Me
Regression Anal
Microsoft Excel--Preparing an Excel Scatter G
Sum
Glossary of Key T
Review the F
Apply What You Have Lea
CHAPTER 6 Business Decisions Using Cost Beha
The Contribution Income State
Absorption and Variable Cos
Purpose of the Contribution Income State
Predicting Profits Using the Contribution Income State
Cost-Volume-Profit Anal
Break-
Determining Sales Required to Meet a Profit Objec
Cost-Volume-Profit G
Sensitivity Anal
Change in Selling P
Change in Variable Cost and Fixed
Multiple Products and
Break-Even Point in a Multiproduct Situa
Determining Required Sales in a Multiproduct Situa
CVP Assumpt
Absorption and Variable Costing--a Closer
Sum
Glossary of Key T
Review the F
Apply What You Have Lea
CHAPTER 7 Making Decisions Using Relevant Informa
Relevant Costs and Bene
Equipment Replace
Gather All Costs and Benefits Associated with the Deci
Determine the Relevant Cost and Benefit of Each Alterna
Relevant Cost and Benefit of the Old Computer Sy
Relevant Costs and Benefits of the New Computer Sys
Compare the Relevant Information and Select an Alterna
The Concept of an Incremental Cost or Ben
Interestmthe Time Value of M
Special Or
Gather All Costs and Benefits Associated with the Deci
Determine the Relevant Cost and Benefit of Each Alterna
Compare the Relevant Costs and Benefits and Select an Alterna
Outsourcing: The Make or Buy Deci
Gather All Costs Associated with the Deci
Determine the Relevant Cost of Each Alterna
Compare the Relevant Costs and Select an Alterna
Considering Opportunity C
Discontinuing a Business Seg
Determine the Relevant Cost of Each Alterna
Special Cost Considerations for Common Fixed C
Sum
Glossary of Key T
Review the F
Apply What You Have Lea
CHAPTER 8 The Capital Budget: Evaluating Capital Expendit
The Business Planning Pro
The Mission--Overall Company Goals: The
Nonfinaneial G
Financial G
Goal Aware
Core Values: What the Company Stands
Vision: The Hope for the Fu
Strategy: The Business Plan of At
The Strategic Plan: The
The Capital Budget: The
The Operating Budget. The
The Capital Budget:What is
Capitalizing As
Capitalization Am
Characteristics of Capital Proj
The Cost of Capital and the Concept of Scarce Resou
Weighted Average Cost of Cap
Scarce Resou
Evaluating Potential Capital Proj
Identifying Possible Capital Proj
Determining Relevant Cash Flows for Alternative Proj
Selecting a Method of Evaluating the Alternat
Selecting Capital Budgeting Proj
Capital Budgeting Decision Met
Discounted Cash Flow Met
Net Present V
Net Present Value Calculations with Uneven Cash F
Profitability I
Internal Rate of Re
Nondiscounted Cash Flow Met
Payback Pe
Accounting Rate of Re
Factors Leading to Poor Capital Project Selec
Natural Opti
Capital Budgeting G
Sum
Appendix A. The Time Value of M
The Time Value of Money--The Concept of Inte
Future V
Future Value of a Single
Future Value of an Ann
Present Value (Discount
Present Value of a Single
Present Value of an Ann
Appendix B.Using a Financial Calcul
Calculator Differe
Future Value of a Single
Future Value of an Ann
Present Value of a Single
Present Value of an Ann
Common Uses of a Financial Calcul
Auto L
Home Mortg
Glossary of Key T
Review the F
Apply What You Have Lea
CHAPTER 9 The Operating Bu
Part One.. An Overview of the Operating Bu
The Operating Budget. What is
Benefits of Budge
Serves as a G
Assists in Resource Alloca
Fosters Communication and Coordina
Establishes Performance Stand
Contents of the Operating Bu
Sales Bu
Production or Purchases Bu
Cost of Goods Sold or Cost of Services Bu
Selling and Administrative Expense Bu
Budgeted Income State
Cash Bu
Budgeted Balance S
Budgeted Statement of Cash F
Interrelationship among the Bud
Different Approaches to Budge
Perpetual Budge
Incremental Budge
Zero-Based Budge
Top-Down Versus Bottom-Up Budge
Top-Down Budge
Bottom-Up Bud
Imposed Versus Participative Bud
The Sales Fore
Cornerstone and Keystone of Budge
Factors Affecting the Accuracy of the Sales Fore
Part Two: Preparing and Using the Operating Bu
Preparing a Master Operating Bu
Budgeted Income State
Sales Bu
Cost of Goods Sold Bu
Selling and Administrative E.rpense Bu
Building the Budgeted Income State
Budgeted Balance S
Purchases Bu
Cash Bu
Cash Receipts Sche
Cash Payments Sche
Building the Cash Bu
Building the Budgeted Balance S
Budgeted Statement of Cash F
The Static Budget Performance Re
The Flexible Bu
Preparing the Flexible Bu
The Flexible Budget Performance Re
Using (and Misusing) the Operating Bu
Sum
Glossary of Key T
Review the F
Apply What You Have Lea
CHAPTER 10 Standard Cos
Why is Standard Costing Us
Standards--a Closer
Quantity and Price Stand
Ideal versus Practical Stand
Ideal Stand
Practical Stand
Setting Stand
Problems with Standard Cos
Who Uses Standard Costi
Basic Standard Costing for a Manufact
Setting Direct Material Stand
Direct Material Quantity Stan
Direct Material Price Stan
Setting Direct Labor Stand
Direct Labor Efficiency Stan
Direct Labor Rate Stan
Setting Variable Manufacturing Overhead Stand
The Standard Variable Manufacturing Overhead
Setting Fixed Manufacturing Overhead Stand
Standard Fixed Manufacturing Overhead
Total Standard Cost Per
Variance Anal
Direct Materials Varia
Direct Material Quantity Vari
Direct Material Price Vari
Direct Labor Varia
Direct Labor Efficiency Vari
Direct Labor Rate Vari
Manufacturing Overhead Varia
Variable Manufacturing Overhead Efficiency Vari
Variable Manufacturing Overhead Spending Vari
Fixed Manufacturing Overhead Budget Vari
Fixed Manufacturing Overhead Volume Vari
Using Standard Cost Variances to Manage by Excep
Sum
Appendix--Recording Product Cost Using Standard Cos
Appendix Sum
Glossary of Key T
Review the F
Apply What You Have Lea
CHAPTER 11 Evaluating Performance and Emerging Manag
Accounting Techni
Business Segm
Segment Informa
The Segment Income State
Allocating Service Department
Activity--Based Service Department Cost Alloca
Approaches to Segment Manage
Centralized Manage
Decentralized Manage
Evaluating Business Segm
Revenue Cen
Cost Cen
Profit Cen
Measuring Performance of Revenue, Cost and Profit Cen
Investment Cen
Return on Invest
Residual Income and Economic Value Added (EV
Internal sales and Transfer Pri
Determining an Appropriate Transfer P
Market based transfer pri
Cost based transfer pri
Transfer Pricing Under Various Condit
Operating at capacity and market prices available opportunity
Dual transfer price m
Operating at capacity and opportunity cost market pr
Operating below capacity and no alternate opportunity, mark
avail
Negotiated transfer p
Income Tax Implications of Transfer Pricing for Multinational Corporat
Emerging Management and Management Accounting Techni
The Balanced Score
E-comm
Process manage
Enterprise Information Sys
Six S
Theory of Constra
Lean Manufactu
Overview of Lean Manufactur
Sum
Glossary of Key T
Review the F
Apply What You Have Lea
Glossary of Key T
Company Index. Management Accoun