課 程 概 述
Course Description

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.

備註:

  1. 本資料係由本校各教學單位、教務處課務組、進修部教務組、進修學院教務組及計網中心所共同提供!
  2. 若您對課程有任何問題,請洽各開課系所。