高等會計學結合會計學理及特殊高深會計實務，是一門高度技術性之專業科目。本學期探討之範疇包括合併理論、關係企業所得稅議題、投資控股之關係企業交易、國外營運、衍生性金融商品以及避險會計。本課程乃深入淺出介紹企業個體與實質經濟個體 (合併個體)交互關係及其合併財務報表之編製及表達，以反映經濟全貌，幫助使用者決策。最後，透過獲得國際大獎之GCRS合併報表系統軟體之實際操作教學，讓同學能學用合一。Advanced accounting combines accounting theory and special advanced accounting practice, and is a highly technical professional subject. The areas discussed this semester include merger theory, issues related to corporate income tax, corporate transactions related to investment holdings, foreign operations, derivative financial products, and hedging accounting. This course provides an in-depth and simple introduction to the interactive relationship between corporate entities and substantive economic entities (consolidated entities) and the preparation and presentation of consolidated financial statements to reflect the overall economic picture and help users make decisions. Finally, through the practical teaching of the international award-winning GCRS consolidated reporting system software, students can learn and use it in one.
上學期：
企業透過水平或垂直整合來提高經營效率，或是透過多角化經營來分散風險乃時勢潮流並能提高競爭力，而集團企業之發展則與國家經濟發展命脈息息相關。近年來，國內集團企業蓬勃壯大，關係企業交易日趨複雜，母公司單一報表實難透視集團財務狀況。本課程乃深入淺出介紹企業個體與實質經濟個體 (合併個體)交互關係及其合併財務報表之編製及表達，以反映經濟全貌，幫助使用者決策。
下學期：
高等會計學結合會計學理及特殊高深會計實務，是一門高度技術性之專業科目。舉凡投資控股之關係企業交易、國外營運、衍生性金融商品、部門別財務報導均屬於探討之範疇。邇來國內上市上櫃公司日增，交叉持股及企業購併活動盛行，且跨國企業增加、跨國交易頻繁，主管機關修訂公司法對關係企業財務報表之規範，更將高等會計學推向高峰。本課程協助同學瞭解投資控股營運之經濟資源整合及其財務報導之呈現，除使同學具備依我國公報之規定允當表達合併個體經濟實質的能力外，亦對經濟資源之運幬惟幄更具國際觀。
Last semester:
It is a trend of the times for enterprises to improve operating efficiency through horizontal or vertical integration, or to spread risks through diversified operations, and can improve competitiveness. The development of group companies is closely related to the lifeblood of national economic development. In recent years, domestic group companies have grown vigorously, and transactions between related companies have become increasingly complex. It is difficult to see through the group's financial status using a single statement from the parent company. This course provides an in-depth and simple introduction to the interactive relationship between corporate entities and substantive economic entities (consolidated entities) and the preparation and presentation of consolidated financial statements to reflect the overall economic picture and help users make decisions.
Next semester:
Advanced accounting combines accounting theory and special advanced accounting practice, and is a highly technical professional subject. All investment holding related corporate transactions, foreign operations, derivative financial products, and departmental financial reports are all within the scope of discussion. Recently, the number of domestic companies listed on the OTC market has increased day by day, cross-shareholdings and corporate mergers and acquisitions have become prevalent, and multinational enterprises have increased and cross-border transactions have become frequent. The competent authorities have revised the company law to regulate the financial statements of related enterprises, pushing higher accounting to its peak. This course helps students understand the integration of economic resources in investment holding operations and the presentation of financial reports. In addition to equipping students with the ability to properly express the economic essence of consolidated individuals in accordance with the provisions of our country's gazette, it also has a more international understanding of the operation of economic resources. View.
林蕙真、劉嘉雯著高等會計學新論第八版
Lin Huizhen and Liu Jiawen's New Accounting Theory, 8th Edition
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 midterm exam |
25 | |
| 期末考期末考 final exam |
25 | |
| 助教成績助教成績 Teaching assistant results |
20 | |
| 平時(含作業)平時(含作業) Normal times (including homework) |
30 |
