希望教同學認識會計，進而培養從財務資訊使用者角度作分析、判斷的能力。課間也會印發之具實用性企業報表、媒體報導，以講義歸納要項導讀。

I hope to teach students about cognitive programs and then cultivate the ability to analyze and judge from the perspective of financial information users. The course will also print practical enterprise reports and media reports to explain the key guidance.

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)的來源之一－公司債的會計處理程序。
5.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。
6.認識企業營業活動，體會淨營運週期對企業的重要性。
7.熟悉現金流量表之編製。

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

教授將提供完整課程講義，幫助學習。

The professor will provide a complete course lecture to assist in learning.