1.了解企業籌資活動(資金取得)的來源之一－公司債的會計處理程序。
2.了解企業投資活動，即資金的運用情形，並熟悉各種資產評價的方法。
3.認識企業營業活動，體會淨營運週期對企業的重要性。
4.熟悉現金流量表之編製。

1. Understand one of the sources of corporate capital activities (fund acquisition) - the accounting and processing procedures of corporate debt.
2. Understand corporate investment activities, that is, the use of funds, and be familiar with various asset rating methods.
3. Understand the importance of corporate business activities and the company will operate the operating cycle to the company.
4. Familiar with the compilation of cash flow statements.

會計學(一) （3-3學分）
先修課程：無
課程概述
上學期：
一、將企業融資、投資及營業三大活動，量化成會計資訊
二、會計資訊應具備之品質特性
三、一般公認會計原則，以及財務報表之認列與衡量之依據
四、借貸法則
五、會計循環－分錄、過帳、試算、調整、結帳、編表
六、溝通－會計四大報表之認識與解讀
七、融資活動(資金取得)－股本、股利、長期負債

下學期：
八、投資活動(資金用途)－固定資產、無形資產及投資。
九、營業活動(資金回收及獲利)－存貨、應收帳款、現金、應付帳款
十、二率一週期：資產報酬率、權益報酬率及淨營業週期
十一、現金流量表之編製

Student Studies (I) (3-3 points)
Prerequisite course: No
Course Overview
Last year:
1. Quantify the three major activities of enterprise financing, investment and business into conference information
2. The quality characteristics of the accounting information should be prepared
3. General public accreditation principles, as well as the basis for accreditation and measurement of financial statements
4. Borrowing method
5. Calculation cycle - classification, account, calculation, adjustment, account, editing table
6. Communication - Awareness and interpretation of the four major reports
7. Financing activities (investment) - equity, dividends, long-term debt

Next period:
8. Investment activities (use of funds) - fixed assets, intangible assets and investment.
9. Business activities (funding and profit) - deposit, payable, cash, payable
10, 2-rate one-cycle: asset return, profit return and clean business cycle
11. Editing of cash flow statement

會計學－使用者導向，第三版，2014
詹茂焜、余任芳、洪震玫著

Programming - User Direction, Third Edition, 2014
By Zhan Maokun, Yu Renfang, and Hong Zhenmei