課程編碼 Course Code | 中文課程名稱 Course Name (Chinese) | 英文課程名稱 Course Name (English) | 總學分數 Credits | 總時數 Hours |
---|---|---|---|---|
5705352 | 國際財務會計 | International Financial Accounting | 3.0 | 3 |
中文概述 Chinese Description | 幫助學生了解國際會計理論,並利用會計資訊來編製國際財務報表,並幫助使用者做決策。課程內容包括國際財務、會計理論,會計循環,財務報告,基本的會計原則,買賣業會計,存貨,應收款項,固定資產,負債,股東權益,內部控制和現金,投資和現金流量表等應用。 | |||
英文概述 English Description | This course builds on knowledge gathered in other accounting courses and will cover topics such as the need for and importance of studying international accounting ;the role of cultural and societal values in understanding differences in accounting and reporting practices . The course will also examine the nature and growth of multinational corporations and financial reporting issues such as segment reporting, consolidation and financial statement analysis, foreign exchange and accounting for foreign currency transactions. |
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