1.協助學生瞭解合併財務報表相關的理論。
2.熟悉交叉持股、內部關係企業交易會計處理。
3.依我國公報之規定編製合併報表的能力。
4.理解企業外匯避險活動與會計處理。1. Help students understand the theories related to merged financial statements.
2. Familiar with cross-shareholding and internal-related enterprise trading conference processing.
3. The ability to compile and combine reports according to the regulations of our public reports.
4. Understand the corporate foreign exchange avoidance activities and conference handling.
企業透過水平或垂直整合來提高經營效率，或是透過多角化經營來分散風險乃時勢潮流並能提高競爭力，而集團企業之發展則與國家經濟發展命脈息息相關。近年來，國內集團企業蓬勃壯大，關係企業交易日趨複雜，母公司單一報表實難透視集團財務狀況。本課程乃深入淺出介紹企業個體與實質經濟個體 (合併個體)交互關係及其合併財務報表之編製及表達，以反映經濟全貌，幫助使用者決策。
It is a timely trend and can improve competition through horizontal or vertical integration to improve operational efficiency, or diversify risks through diversified operation, and the development of group enterprises is closely related to the national economic development fate. In recent years, domestic group enterprises have been booming and the related company trading days have been complicated. The parent company's single report is actually difficult to see the financial situation of the group. This course introduces in-depth and pure introduction of corporate individuals and physical economic individuals (combined individuals) interactions and their combined financial statements to reflect the overall economic picture and help users decide.
Advanced accounting 11ed, Beams,Pearson International Edition
advanced accounting 11 credit limit, beams, Pearson international edition
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 Midterm exam |
25 | |
| 期末考期末考 Final exam |
25 | |
| 助教成績助教成績 Teaching Assistant |
30 | |
| 平時(含作業)平時(含作業) Normally (including operation) |
20 |
