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5968 - 會計師專題(一) Topics on CPA Issue (I)


教育目標 Course Target

藉由研讀稅務規定、會計審計等新公報,瞭解中級會計學、合併報表、審計以及稅法相關議題,透過練習及考試教材輔助,使學生熟悉考試重點,有助學生參加會計師考試之準備。By studying tax regulations, accounting and auditing and other new communiqués, students can learn about intermediate accounting, consolidated statements, auditing and tax law-related issues. Through the assistance of exercises and examination materials, students can familiarize themselves with the key points of the examination and help students prepare for the accounting examination.


參考書目 Reference Books

楊葉承、宋秀玲、楊智宇:稅務法規-理論與應用,2019年,11版,新陸書局。
李建然:審計學,2017年,東華書局

Yang Yecheng, Song Xiuling, Yang Zhiyu: Tax Laws and Regulations - Theory and Application, 2019, 11th edition, Xinlu Book Company.
Li Jianran: Auditing, 2017, Donghua Book Company


評分方式 Grading

評分項目 Grading Method 配分比例 Grading percentage 說明 Description
平時成績平時成績
usual results
40 課程參與
作業與報告作業與報告
Assignments and reports
30 隨堂作業與期末報告
期末考期末考
final exam
30

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Course Information

Description

學分 Credit:3-0
上課時間 Course Time:
授課教師 Teacher:林秀鳳/李建然/許書偉/楊葉承/巫毓琪
修課班級 Class:會計系4,碩1,2
選課備註 Memo:大學部四年級可修(大學部五年一貫優先),暑假上課。人工加選
授課大綱 Course Plan: Open

選課狀態 Attendance

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目前選課人數為 14 人。

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