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 consolidated financial statements.
2. Familiar with the accounting treatment of cross-shareholding and internal relationship enterprise transactions.
3. The ability to prepare consolidated statements in accordance with the provisions of our country's gazette.
4. Understand corporate foreign exchange hedging activities and accounting treatments.
上學期：
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。
下學期：
高等會計學結合會計學理及特殊高深會計實務，是一門高度技術性之專業科目。舉凡投資控股之關係企業交易、國外營運、衍生性金融商品、部門別財務報導均屬於探討之範疇。邇來國內上市上櫃公司日增，交叉持股及企業購併活動盛行，且跨國企業增加、跨國交易頻繁，主管機關修訂公司法對關係企業財務報表之規範，更將高等會計學推向高峰。本課程協助同學瞭解投資控股營運之經濟資源整合及其財務報導之呈現，除使同學具備依我國公報之規定允當表達合併個體經濟實質的能力外，亦對經濟資源之運幬惟幄更具國際觀。
Last semester:
It is a trend of the times for enterprises to improve operating efficiency through horizontal or vertical integration, or to spread risks through diversified operations, and can improve competitiveness. The development of group companies is closely related to the lifeblood of national economic development. In recent years, domestic group companies have grown vigorously, and transactions between related companies have become increasingly complex. It is difficult to see through the group's financial status using a single statement from the parent company. This course is an in-depth introduction to the interactive relationship between corporate entities and substantive economic entities (consolidated entities) and the preparation and presentation of consolidated financial statements to reflect the overall economic picture and help users make decisions.
Next semester:
Advanced accounting combines accounting theory and special advanced accounting practice, and is a highly technical professional subject. All investment holding related corporate transactions, foreign operations, derivative financial products, and departmental financial reports are all within the scope of discussion. Recently, the number of domestic companies listed on the OTC market has increased day by day, cross-shareholdings and corporate mergers and acquisitions have become prevalent, and multinational enterprises have increased and cross-border transactions have become frequent. The competent authorities have revised the company law to regulate the financial statements of related enterprises, pushing higher accounting to its peak. This course helps students understand the integration of economic resources in investment holding operations and the presentation of financial reports. In addition to equipping students with the ability to properly express the economic essence of consolidated individuals in accordance with the provisions of our country's gazette, it also provides students with a more international understanding of the operation of economic resources. View.
Advanced accounting 12ed, Beams,Pearson International Edition
advanced accounting 12 quotas, 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 results |
30 | |
| 平時(含作業)平時(含作業) Normal times (including homework) |
20 |
