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. 瞭解長期負債之發行、利息認列及贖回的會計處理
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 acquisition, use, evaluation and accounting of non-operating properties, factories and equipment (including intangible assets)
2. Understand the issuance of long-term debts, interest recognition and reimbursement management
3. Understand the accounting of interest securities related to issuance, purchase and dividends
4. Understand the acquisition, income, possession and evaluation of rights and debt securities
5. Understand the compilation of cash flow statements
6. Understand the analysis of the ratios of each financial report

會計學(一) （3-3學分）
先修課程：無
課程概述
上學期：
一、將企業融資、投資及營業三大活動，量化成會計資訊
二、會計資訊應具備之品質特性
三、一般公認會計原則，以及財務報表之認列與衡量之依據
四、借貸法則
五、會計循環－分錄、過帳、試算、調整、結帳、編表
六、溝通－會計四大報表之認識與解讀
七、融資活動(資金取得)－股本、股利、長期負債

下學期：
八、投資活動(資金用途)－固定資產、無形資產及投資。
九、營業活動(資金回收及獲利)－存貨、應收帳款、現金、應付帳款
十、二率一週期：資產報酬率、權益報酬率及淨營業週期
十一、現金流量表之編製

Student Studies (I) (3-3 points)
Prerequisite course: No
Course Overview
Last year:
1. Quantify the three major activities of enterprise financing, investment and business into conference information
2. The quality characteristics of the accounting information should be prepared
3. General public accreditation principles, as well as the basis for accreditation and measurement of financial statements
4. Borrowing method
5. Calculation cycle - classification, account, calculation, adjustment, account, editing table
6. Communication - Awareness and interpretation of the four major reports
7. Financing activities (investment) - equity, dividends, long-term debt

Next period:
8. Investment activities (use of funds) - fixed assets, intangible assets and investment.
9. Business activities (funding and profit) - deposit, payable, cash, payable
10, 2-rate one-cycle: asset return, profit return and clean business cycle
11. Editing of cash flow statement

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: Principles of Financial Accounting 3/e IFRS Edition
Publisher: Donghua Book Bureau｜Cresolution Book
Author: Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu