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 the economic substance of enterprises

Accounting (II) mainly focuses on the general economic substance of enterprises, while the special topic in the mid-term conference further introduces more complex economic substances and activities such as investment, leasing, pensions, income tax and emerging financial products.

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.

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 Seminar Topic is a three-credit elective course designed to continue the Accounting (II) course and further introduce some advanced topics. This course will introduce topics such as investments, leasing, pensions, income taxes and derivatives and related accounting treatments.

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 Accounting Standards (IFRSs)


3. Uni-President Supermarket Annual Report