会计专业就业培训研究英语

The Standard Cost System In general, a standard cost system consists of three basic activities. They are (1) standards setting, (2) accumulation of actual costs, and (3) variance analysis. 1. Standards setting In establishing a standard cost system, the first step is the creation of standards. To setting standards is very complex, one that requires skills that often surpass the expertise possessed by the average accountant. Generally, a team effort is needed and involves participation from many different areas within the organization. In a manufacturing entity, for example, all persons who have responsibility for prices and quantities of finished product inputs should assist in the standard-setting process. Poorly conceived standards result in inappropriate measures of performance and may cause serious problem with employee acceptance of the system. Very tight standards calling for performance levels that impossible to reach may cause behavioral problems. Very loose standards result in a lack of productivity which negatively affects profits and the firm’s competitive position and ultimately its long-term survival. Direct material standards are based on product specifications established after an intensive analysis of material requirements has been performed. Supposedly, this analysis of material requirements has found the best kind of material for the purpose, and has determined the proper quantity of material to be used, after making due allowances for the processing losses that are an inevitable part of most firm’s manufacturing activities. The standard direct material cost is then determined by multiplying the standard quantities by the standard prices supplied by a company’s purchasing department. It is assumed that the purchasing department has investigated （调查，研究） sources （发源地） of supply and has selected vendor (销售员) who can provide the desired quantity and quality of materials at a good price, and that questions concerning economical quantities to buy have been answered. Since material prices are often very difficult to predict, there is a tendency in practice for firms to use prevailing prices as their standard prices and to make frequent changes to keep their standard price sheets up to date.3. Variances of direct material, direct labor, and factory overhead. A variance is the difference between an actual cost and its corresponding standard cost. So the variance may be favorable or unfavorable. A variance is favorable if actual cost is below standard cost, and it is unfavorable if actual cost is above standard. Variances are typically expressed in dollars and in sufficient detail to permit cost analysis and control. For example, a company actually cost $ 60 000 to make 500 units of VCD. The standard cost of one VCD is $ 126. Therefore, the standard cost of five hundred units of VCD is $ 63 000. The actual cost of making the 500 units of VCD is $ 3 00 less than standard cost. Because the actual cost is less than standard cost, the variance is favorable. In this example, the variance is total variance, and management often needs more detailed information. The details are provided by calculating separate variances for material, labor, and overhead typically, two variances are calculates for each prime resource used in production. One for the quantity of resource used. It measures if the amounts of materials or labor used were more or less than the standard. The other for the cost of the resource, which measure if the price paid for materials or the wage rate paid for labor was more or less than standard.

需要。不管你学什么，大学英语都是要学的。会计还有一门专业课叫会计英语。

相比之下，英语好。现在外资在国内投资很多，且有大量增加之势，另外从国外引进也越来越多，这些都需要大量的外语人才。

英语语音、综合英语、英语听说、小学和幼儿园英语教学与教研、英语教师职业技能、现代教育技术应用、班级管理、家庭教育与家长指导等。

本专业培养德、智、体、美全面发展，具有良好职业道德和人文素养，初步掌握英语教育学、心理学基本理论和实践方法，具备扎实的英语语言基础和跨文化交际能力，以及较强的教学活动组织能力和教育教学研究能力，从事中小学英语教育工作的教师。

就业方向

该专业毕业生适合在中小学、幼儿园教学以及其他类型、层次的英语培训机构从事英语教学工作和教育管理工作；其次在各类各级公司、企业从事一般性翻译或外贸工作。

就业前景

英语教育高职（专科）专业由于专业的局限性，来看就业前景堪忧。就英语专业本身已经就业困难，外加之英语教育作为师范教育的就业面就更加的狭窄。