1.企業經濟實質的瞭解:
在缺乏實務經驗下，如何認識企業所面對的經濟環境、進而瞭解交易的經濟實質，是困難但卻
重要的議題。同學藉由會計學(二) 的修習，將可熟悉企業營運的模式。

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. Corporate economics understanding:
Without practical experience, it is difficult to understand the economic environment faced by enterprises and understand the economic reality of transactions.
Important topics. Through the training of the program (II), students will be familiar with the business operation model.

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 maintain a clear head and patience
Son, carefully calculate the impact of transactions on each subject to avoid concentrating on the work. Students can cultivate their meticulousness and patience.
the situation.

1.Stice, J., and E. Stice, 2014, Intermediate Accounting, 19th edition, SouthWesternPublishing.
(指南代理)
2.國際會計準則(IFRSs)
3.統一超商年報

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