1.熟悉借貸觀念與會計程序，以期具有帳務處理之能力。
2.了解一般公認會計原則(GAAP)及基本會計理論架構。
3.培養編製與解讀報表之能力。
4.了解企業融資活動(資金取得)的兩大來源－股本及公司債的會計處理程序。

1. Be familiar with borrowing concepts and accounting procedures, in order to have the ability to handle accounts.
2. Understand the General Public Accountability Principles (GAAP) and the basic theoretical structure.
3. Cultivate the ability to edit and interpret reports.
4. Understand the two major sources of corporate financing activities (fund acquisition) - the accounting and handling procedures of equity and corporate debt.

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
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

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
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

會計學概要, 杜榮瑞、薛富井、蔡彥卿、林修葳著 第5版 東華書局

Overview of the Association, written by Du Rongrui, Xue Fujing, Cai Fengqing, and Lin Xiuwei. 5th edition Donghua Book Bureau