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:
Education (II) mainly focuses on general corporate economic practices, and the Chinese Association will further introduce investment, rental, pension, and income tax.
and financial commodities, etc., are more 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 transactions faithfully
and expression. How to apply the principles and principles of the program to specific transactions is the ultimate ability of students to cultivate analysis and judgment
Good time machine.

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 meticulousness and patience
the situation.

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。本課程將介紹租賃會計、每股盈餘、股份基礎給付、員工給付(退休金會計)、所得稅會計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 the issues of lease payment, earnings per share, share base payment, employee payment (pension account), income tax accounting and related accounting treatment.

1.Stice, J. and , Stice E. 2014, Intermediate Accounting, 19th edition, SouthWestern
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, SouthWestern
Publishing.
2. International Conference Standards (IFRSs)
3. Constitutional supermarket annual anniversary