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 the economic substance of enterprises

In the absence of practical experience, how to understand the economic environment faced by enterprises and then understand the economic substance of transactions is a difficult but important issue. Through the study of Accounting (2), students will become familiar with the business operation model.

2. Cultivation of analysis and judgment abilities

After understanding the essence of corporate transactions, the next step is to use accounting principles and principles to faithfully record and express the transactions. How to apply accounting principles and principles to specific transactions is an excellent opportunity for students to develop their analysis and judgment skills.

3. Cultivating care and patience

After understanding the nature of corporate transactions and applying accounting principles and principles, students still need to keep a clear head and be patient, and carefully calculate the impact of transactions on various accounting subjects to avoid falling short. Students can use this to cultivate a careful and patient attitude.

會計學(二)主要教導學生暸解財務會計之準則，其接續會計學(一)之各項會計原則、假設及慣例，更深入的探討一般公認會計原則之規定，並比較我國、美國及國際會計準則之差異，使學生了解國內外之會計準則，除讓學生學習會計之專業知識外，並具國際視野。本課程亦協助同學認識企業所進行的經濟活動，並將企業的經濟活動忠實記載並在財務報表中允當表達的能力。

Accounting (2) mainly teaches students to understand the principles of financial accounting. It continues the various accounting principles, assumptions and practices of Accounting (1), explores the provisions of generally accepted accounting principles in more depth, and compares the differences between my country, the United States and international accounting standards, so that students can understand domestic and foreign accounting standards. In addition to allowing students to learn professional accounting knowledge, it also provides students with an international perspective. This course also helps students understand the economic activities carried out by enterprises and their ability to faithfully record the economic activities of enterprises and properly express them in financial statements.

1. Stice, J., and E. Stice, 2014, Intermediate Accounting, 19th edition, South-Western Publishing.(指南代理)


2. 國際會計準則(IFRSs)


3. 統一超商年報

1. Stice, J., and E. Stice, 2014, Intermediate Accounting, 19th edition, South-Western Publishing. (Guide Agent)


2. International Accounting Standards (IFRSs)


3. Uni-President Supermarket Annual Report