1. 瞭解不動產、廠房及設備以(含：無形資產)之取得、使用、評價及處份的會計處理
2. 瞭解負債之發行、利息認列及清償的會計處理
3. 瞭解權益證券之發行、買回及股利相關的會計處理
4. 瞭解權益及債務證券之取得、收益、處份及評價的會計處理
5. 瞭解現金流量表之編製
6. 瞭解財務報表各項比率之分析
1. Understand the accounting treatment of the acquisition, use, evaluation and disposal of real estate, plant and equipment (including intangible assets)
2. Understand the accounting treatment of liability issuance, interest recognition and settlement
3. Understand the accounting treatment related to the issuance, repurchase and dividends of equity securities
4. Understand the accounting treatment of acquisition, income, disposal and evaluation of equity and debt securities
5. Understand the preparation of cash flow statement
6. Understand the analysis of various ratios in financial statements
考試範圍用書：Principles of Financial Accounting 3/e IFRS Edition
出版社：東華書局｜新月圖書
作者：Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu
Exam scope book: Principles of Financial Accounting 3/e IFRS Edition
Publisher: Donghua Book Company｜Crescent Books
Author: Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考成績期中考成績 midterm exam results |
20 | 期中考 |
| 期末考成績期末考成績 Final exam results |
45 | 期末考，測試整學期授課內容，包含期中考範圍 |
| 教師評量教師評量 teacher evaluation |
35 | 含小考、出席狀況、作業及彈性課程成績等，由授課老師調配 |
