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。Higher Education Association's Combined Science and Special Advanced Study Institutions are a highly technical professional subject. The scopes discussed during this period include consolidation theory, related corporate income tax issues, related corporate transactions of investment holdings, foreign operations, derivative financial commodities and avoidance accounts. This course introduces in-depth and pure introduction of corporate individuals and physical economic individuals (combined individuals) interactions and their combined financial statements to reflect the overall economic picture and help users decide. Finally, through the international award, the GCRS merger reporting system software was won by the international award, the students were able to 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 year:
It is a timely trend and can improve competition through horizontal or vertical integration to improve operational efficiency, or diversify risks through diversified operation, and the development of group enterprises is closely related to the national economic development fate. In recent years, domestic group enterprises have been booming and the related company trading days have been complicated. The parent company's single report is actually difficult to see the financial situation of the group. This course introduces in-depth and pure introduction of corporate individuals and physical economic individuals (combined individuals) interactions and their combined financial statements to reflect the overall economic picture and help users decide.
Next period:
Higher Education Association's Combined Science and Special Advanced Study Institutions are a highly technical professional subject. All investment holding related corporate transactions, foreign operations, derivative financial commodities, and departmental financial reports are subject to investigation. As the number of listed companies in China increases day by day, cross-shareholding and enterprise purchase activities are prevalent, and cross-national enterprises are increasing and cross-border transactions are frequent. The regulations on corporate financial statements of the competent authority revision company law on related corporate financial statements have pushed higher education programs to a peak. This course helps students understand the economic resource integration and financial reporting presentation of investment holding operations. In addition to enabling students to have the ability to express and consolidate individual economic realities in accordance with the provisions of our public reports, it is also more international in terms 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 wrote the Eighth Edition of the Higher Education Association Programming New Comments
| 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 |
20 | |
| 平時(含作業)平時(含作業) Normally (including operation) |
30 |
