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 the economic essence of enterprises

In the absence of practical experience, it is difficult to understand the economic environment faced by enterprises and then understand the economic essence of transactions.
But an 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 the transactions
record and express. How to apply accounting principles and principles to specific transactions is an important step for students to cultivate analysis and judgment skills.
The perfect opportunity to cut off your ability.

3. The development of 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.
Keep your temper and carefully calculate the impact of transactions on various accounting subjects to avoid falling short. Students can use this to cultivate careful thinking.
An attitude of heart 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2014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 Accounting Standards Bulletin

3. Uni-President Supermarket 2014 Annual Report
4. International Accounting Standards (IFRS)