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 accounting and then develop their ability to analyze and judge from the perspective of financial information users. Practical corporate reports and media reports will also be printed and distributed during class, and handouts will be used to summarize key points.

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 lending concepts and accounting procedures in order to have the ability to handle accounts.
2. Understand generally accepted accounting principles (GAAP) and basic accounting theoretical framework.
3. Develop the ability to prepare and interpret reports.
4. Understand the accounting treatment procedures of corporate bonds, one of the sources of corporate financing activities (fund acquisition).
5. Understand corporate investment activities, that is, the use of funds, and be familiar with various asset evaluation methods.
6. Understand the business activities of the enterprise and understand the importance of the net operating cycle to the enterprise.
7. Be familiar with the preparation of cash flow statement.

教授將提供完整課程講義，幫助學習。

Professors will provide complete course notes to assist learning.