1577 - 中會專題 英授 Taught in English
Seminar on Intermediate Accounting
教育目標 Course Target
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。
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.
課程概述 Course Description
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。本課程將介紹投資、租賃、退休金、所得稅及衍生性商品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 investment, rental, pension, income tax and derivative commodities and related accounting treatments.
參考書目 Reference Books
Intermediate Accounting: IFRS Edition, 3nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2017.
中級會計學新論，第九版(下)，林蕙真著。
Intermediate Accounting: IFRS Edition, 3nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2017.
New Intermediate Educational Sciences, Ninth Edition (Part 2), written by Lin Huizhen.
評分方式 Grading
| 評分項目 Grading Method |
配分比例 Percentage |
說明 Description |
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| 無評分方式資訊 No grading information | ||
授課大綱 Course Plan
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Click the link below to view the detailed course plan
相似課程 Related Courses
| 課程代碼 Course Code |
課程名稱 Course Name |
授課教師 Instructor |
時間地點 Time & Room |
學分 Credits |
操作 Actions |
|---|---|---|---|---|---|
|
必選-1581
|
會計系3B 許書偉 | 三/7,8,五/3,4[M240] | 3-0 | 詳細資訊 Details |
課程資訊 Course Information
基本資料 Basic Information
- 課程代碼 Course Code: 1577
- 學分 Credit: 3-0
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上課時間 Course Time:Tuesday/5,6,7,8
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授課教師 Teacher:潘虹華
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修課班級 Class:會計系3A
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