COST BEHAVIOR AND
PROCESS COST SYSTEMS
PREVIEW OF CHAPTER
Usefulness (why do we need IS?)
Evaluate past performance.
Predicting future performance.
Help assess the risk or uncertainty of
achieving future cash flows.
MANAGERIAL ACCOUNTING CONCEPTS
?Friends Or Teachers?
There is an old Chinese saying: Top students come from strict teachers. Perhaps affected by this
saying for a long time, we believe it right. However, as time flies, lots of things have changed.
Therefore, I am eager to discuss what
I have a dream
Selection of excellent compositions from Science Class
I have a dream
1) By Xia Mingyu ,Class 29
When I was a small child,
Id love to gaze at the blue sky,
Waiting for my favorite cloud,
With special thought flying high.
Dream of gaining pl
I Misunderstood You
My mother is always strict with me, especially after I entered the senior middle school.
? ? After I became a senior student, mum oftenpress ed me to study. After school, as soon as I got
home, mum hurried me up to do my homework. Even
Id ent ifying Chips
No bigger than a g rain of ric e and embedded beneath a persons skin, the comp uter identifying
chips will be the future ID card someda y.
ID cards are easy to counterfeit while the chips are extr emely h ard to remove
I Love this Game
I Love t his Game
Everyone has many teac hers during the school time. But there is one which is best among them
always staying with you. That is interest.
Inter est can be a very good teacher. It guides you to disco ver things you are int
Every Sunday morning, I get up at five in order to find a seat in the library. I like the quiet
atmosphere in the library, which makes me deeply absorbed in my study. Besides, there are
reference books in the librar y which p rovi
Day after day, we re gradually building a world of our own the moment were born, from the first
call Mum to the first step you made by yourself. Independence is of importance, because our
friends, parent s , teachers ca nt help u
Wi se co nsumers read magazine adver ti sements and watch TV commercials, b ut they do this
with one advantage: knowledge of the psychol ogy behi nd the ads. In other words, well-informed
consume rs watch for infor mation and chec
Is Watching TV a Good Thing?
Television has changed people's life much since it was invented. Now it has become one important
part of modern life.
People enjoy themselves after hard work by watching TV. They can see some plays, so me stories,
Is the Internet Dangeroust o Children
Is the Internet Dangerous to Childr en?
As far as I know, nowadays many schools dont like their stude nts to surf on the I nternet. Even
more parents think of the Internet a s a bad influence in t heir childrens lives
Journey to Australia
Journey to Australia
Australia is one of the famous Oceanian country. The country is famous for its wool production
and seashore tour. As the climate there is warm and comfortable, many people spend vocations
there every year. Im a su
Just for today ?
?Just for today I will try to live through this day only and not tackle my whole life problem at o
nce. I can do something for twelve hours tha t would appall me if I had to keep it up for a lifetime.
?Just for today I will be happy. This
Forest park Near the southernmost tip of Taiwan you will F ind Kenti ng tropical forest park just
above Where t hree great waters meet. The park is Marked by unsurpassed scenic beauty, unique
Geological formations and a large
Learning a Lot on Line
Dear Ladies and Gentlemen, Good morning! It is my great pleasure to speak here this morning.
And I am going to tell you something about Learning a lot on line. More and more people are
using the Internet. And most of them are teenag
I have a dream(III)
I have a drea m -I dream that God hasd a happy life.
I hope he has a warm house to get out of the bad wwe ather outside. on his bed, hell have a wondr
eful pillow -not beautiful buit comfortable. I hope that he has healthy food, maybe
How to study English?
There are four key points to study English: listening, speaking, reading and writing.
? Firstly, we should be brave to talk with others in English. By doing this, we can improve ore
talking and listening skill.
?Secondly, we should t
How To Treat Disabled People
Have you been asked for money by some beggars who have disabilities while youre enjo ying
shopping? Do you have any pity for that kind of people or just feel afraid? For whatever rea sons,
the number of disabled beggars bummin
Friends play an important part in our lives, and although we may take friendship for granted,we
often don't clearly understand how we make friends.While we get on well with a number of
people,we are usu ally friends with only a very few-for exa
Freedom in my
As the whole world has its boundaries, li mits and fre edom coexist in our life. I dont expect
complete freedom which is impossible. I simply have a dream that sup ports my l ife.
I dream that one day, I could escape from the dee
Not very far from our house there is a small River that has many wild d ucks. The duc ks are very
colorful during the spring mating season. Male ducks have mul tiple colors of green. Gray, Red,
and blue; the fema le ducks are br own
?Im want to give u another last chance.s ame as to myself.from now on.no hatred, no cheat(both
others an d self), no complain,no jealousy,no conspira cy, no icecream, no self-indulgence, no
indignant to injustice, never let halluc ination domi
T oday the crime rate in soe citie s of our country is rising. Many citizens often complain about th
e thefts and robberies that have taken palce in the areas they live in and appeal to the government
s at all levels to take effectiv
T here is nothing complicated about eating a proper diet. For good health, eat a variety of foods.
Do not eat the same foods day after day ! Foods should be sel ected everyday from each of 'basic
fou r.' They are the four groups of food ess
Tonight was the first showing of the opera La T ravi ata( The Lost Lady ) at Dr. Su n Yat-sen's
Memorial Hall. The Chinese performers were singing the western opera. As the crowd of people
grew outside at seven-thir ty, m y e xcitement g
Great-grandfat her Yee is my mothers grand-F ather. He was the third son of th e family. His
Father was a railr oad worker in the United St ates In the 1580s.Famine, poverty, and political
Unrest in Mainland China spur red m any Chi