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 practice:
The Association (II) mainly focuses on general corporate economic realities. The China Association will further introduce investment, rental, pension, income tax and New Zealand financial commodities and other complex economic realities and activities.

2. Cultivation of analysis and judgment abilities:
After understanding the reality of corporate transactions, the next step is to use the principles and principles of the operation 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 applying the principles and principles, students still need to keep a clear head and patience, and carefully calculate the impact of transactions on each academic subject to avoid being able to achieve success. Students can use this to cultivate their mentality and patience.

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 investment, rental, pension, income tax and derivative commodities 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 Conference Standards (IFRSs)

3. Constitutional supermarket annual anniversary