Taught In English1584 - 中會專題 Seminar on Intermediate Accounting

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教育目標 Course Target

1. 企業經濟實質的進階瞭解

會計學(二)主要針對一般的企業經濟實質，中會專題則進一步介紹投資、租賃、退休金、所得稅及洐生性金融商品等較為複雜的經濟實質及活動。
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. Advanced understanding of corporate economic practices

Academic Program (II) mainly focuses on general corporate economic practices. The Chinese Association will further introduce investment, rental, pension, income tax and newborns. Financial commodities, etc. are more complex economic realities and activities.
2. Cultivate the ability to analyze and judge

After understanding the reality of corporate transactions, the next step is to use the principles and principles of the project to record and express transactions in a realistic manner. How to apply the principles and principles of the program to specific transactions is an excellent time for students to cultivate analysis and judgment abilities.
3. The cultivation of carefulness and patience

After understanding the essence of corporate transactions and the application of principles and principles, students still need to keep a clear head, patient, and carefully calculate the transaction matters. The impact of each subject is to avoid the ability to achieve one's own strength. Students can cultivate their mentality and patience.

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課程概述 Course Description

中會專題為一門三學分之選修課，旨在延續會計學(二)之課程，並進一步介紹一些進階的議題。本課程將介紹投資、租賃、退休金、所得稅及衍生性商品等議題及相關的會計處理。
The Chinese Association’s special topic is a three-part selection course, aiming to continue the course of the conference program (II) and further introduce some advanced topics. This course will introduce issues such as investment, rental, pension, income tax and derivative commodities and related accounting treatments.

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參考書目 Reference Books

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


2. 國際會計準則(IFRSs)


3. 統一超商年報

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


2. International Conference Measurement Sites (IFRSs)


3. Standard Supermarket Annual Report

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評分方式 Grading

評分項目 Grading Method	配分比例 Grading percentage	說明 Description
課程參與課程參與 Course Participation	15	老師之隨堂測驗
課程小考課程小考 Course exam	20	助教之隨堂測驗
課程筆記課程筆記 Course Notes	15	由老師對兩次課程筆記及一次個案評分
期中考期中考 Midterm exam	25
期末考期末考 Final exam	25

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授課大綱 Course Plan

Click here to open the course plan. Course Plan

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相似課程 Related Course

必選-1580 Seminar on Intermediate Accounting / 中會專題 (會計系3A，授課教師：廖述忠，一/5,6,7,8[M233])