本課程將⺟⼦公司視為同⼀經濟組織，針對此合併個體間之交互關係藉由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。This course treats subsidiaries as the same economic organization, and prepares and expresses the interactive relationships between the merged entities through the preparation and expression of consolidated financial statements to reflect the entire economy and help users make decisions.
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。
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.
高等會計學新論第九版，林蕙真、劉嘉雯
New Theory of Advanced Accounting, Ninth Edition, Lin Huizhen, Liu Jiawen
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| Midterm ExamMidterm Exam midterm exam |
30 | |
| Final ExamFinal Exam final exam |
40 | |
| Assignments & Class ParticipationAssignments & Class Participation assignments & class participation |
30 |
