1. 企業經濟實質的瞭解

在缺乏實務經驗下，如何認識企業所面對的經濟環境、進而瞭解交易的經濟實質，是困難
但卻重要的議題。同學藉由會計學(二) 的修習，將可熟悉企業營運的模式。

2. 分析、判斷能力的培養

瞭解了企業交易事項的實質之後，接下來則是運用會計的原理與原則，將交易事項忠實地
記載與表達。如何將會計的原理、原則運用在特定的交易事項上，則是同學培養分析與判
斷能力絕佳時機。

3. 細心與耐性的養成

在企業交易事項本質的瞭解及會計原理、原則的運用之後，同學仍需保持清醒的頭腦、耐
著性子，小心地計算出交易事項對各會計科目的影響，以免功虧一簣，同學可藉此培養細
心與耐性的處事態度。

1. Understanding of corporate economics

Without practical experience, it is difficult to understand the economic environment faced by enterprises and understand the economic reality of transactions in a lack of practical experience.
But it's an important question. Through the training of the program (II), students will be familiar with the business operation model.

2. Cultivate analysis and judgment abilities

After understanding the reality of corporate transactions, the next step is to use the principles and principles of the operation to make transactions faithfully
Record and express. How to apply the principles and principles of the program to specific transactions is a training analysis and judgment of students.
The ability to cut off is absolutely good.

3. The cultivation of meticulousness and patience

After understanding the essence of corporate transactions and using the principles and principles, students still need to keep a clear head and patience
Be specific and carefully calculate the impact of transactions on each subject to avoid a sense of effectiveness. Students can use this to cultivate their skills.
The attitude of mind and patience.

1. Stice, J., Stice E., and F. Skousen, 2012, Intermediate Accounting, 18th edtion, South-Western
Publishing.

2. 財務會計準則公報

3. 統一超商102年年報
4.國際會計準則(IFRS)

1. Stice, J., Stice E., and F. Skousen, 2012, Intermediate Accounting, 18th edtion, South-Western
Publishing.

2. Financial Association Measurement Publication

3. 102 annual report of the unified supermarket
4. International Conference Standards (IFRS)