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.

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.

會計學－使用者導向，第三版，2014
詹茂焜、余任芳、洪震玫著

Programming - User Direction, Third Edition, 2014
By Zhan Maokun, Yu Renfang, and Hong Zhenmei