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以下列举的阅读作业必须在上课前完成。课程讲授将以学生皆完成指定阅读为前提。即使你未能充份了解阅读资料，你将熟悉每堂课中所涵盖的会计处理方法与概念。课程中将再另外分配额外的阅读短文（即近期之商业报刊文章）。
The reading assignments listed below are what you should read before coming to class. The class lectures assume this reading has been done, and while you may not completely understand the material you will have a familiarity with the concepts and transactions we will be covering each day. Additional short readings (e.g., recent business press articles) will be distributed in class.
提及“Pratt”的阅读可在J. Pratt所著、John Wiley & Sons, Inc出版之第五版《经济情势下的财务会计》教科书中找到。其它阅读则取自2002年之英特尔年报，可从英特尔之网站下载取得。“CP”代表学生所购买的个案（案例）集。
Readings that refer to "Pratt" can be found in the course textbook, J. Pratt, Financial Accounting in an Economic Context, 5th ed., John Wiley & Sons, Inc. Other readings are from the Intel 2002 Annual Report, which is available for download from the Intel web site. "CP" stands for the Case Pack of readings that students purchase.
| 1 |
概述与简介－排定进度与课程架构
Overview and Introduction - Setting the Stage and the Course Framework |
教科书第一、二章。
Pratt, Chapters 1 & 2.
个案集：Mueller, Gernon与Meek合着。＜财务会计之国际远景＞，见《会计学：国际远景》第四版，第一章，Irwin, 1997。
CP: Mueller, Gernon, and Meek. An International Perspective on Financial Accounting. Chapter 1 in Accounting: An International Perspective. 4th ed. Irwin, 1997.
其它：《基本簿记》，可于授课伺服器取得且分配于课程简介之中。
Other: Basic Book-keeping, on the course server and distributed with your orientation materials. |
| 2 |
会计应计原则
Principles of Accrual Accounting |
教科书第三、四章
Pratt, Chapters 3 & 4. |
| 3 |
年度报告的要素与财务比率
Elements of an Annual Report and Financial Ratios |
教科书第三、五章。
Pratt, Chapters 3 & 5.
英特尔公司2002年度报告
Intel 2002 Annual Report |
| 4 |
收入的认列与应收帐款
Revenue Recognition and Accounts Receivable |
教科书第六章，复习第三章，特别是第83-85页，＜收入认列与契合的基本原则＞，第四章，第126页。＜未实现（递延）营收＞。
Pratt, Chapter 6, Review Chapter 3, especially pp. 83-85, "The principles of matching and revenue recognition", Chapter 4, p. 126 "Unearned (Deferred) Revenues."
英特尔：《收入认列》第54页，及资产负债表中的＜装运至分配之递延收入＞。
Intel: Revenue Recognition, p. 54, and the line "Deferred Income on Shipments to Distributors" in the balance sheet. |
| 5 |
收入的认列
Revenue Recognition |
个案集：Bruns, William J., Jr.与Susan S. Harmeling合着，《电器城商店（A）》，波士顿，哈佛商学院出版，1993，个案编号：9-191-086编者注：Circuit City Stores, Inc为美国第二大消费电子产品零售商，简称CC
CP: Bruns, William J., Jr., and Susan S. Harmeling. Circuit City Stores, Inc (A). Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-191-086. |
| 6 |
存货与销货成本会计
Accounting for Inventory and COGS |
教科书第七章。
Pratt, Chapter 7.
英特尔年度报告第53页。
Intel: pp. 53.
个案集：《制造业之会计学，了解后进先出法／先进先出法》
CP: Accounting for Manufacturing Companies, Understanding LIFO / FIFO. |
| 7 |
配合原则与长期资产
The Matching Principle and Long-lived Assets |
教科书第四、九章（第118 – 130页）。
Pratt, Chapter 9, Chapter 4 (pp. 118 - 130).
英特尔年度报告：＜资产、厂房与设备＞及＜广告＞，第53页。
Intel: "Property, Plant, and Equipment," and, "Advertising," page 53.
个案集：Wilson, G. Peter着，《了解现金流量表之借贷》，波士顿，哈佛商学院出版，1992，个案编号：9-193-027。
CP: Wilson, G. Peter. Understanding the Statement of Cash Flows. Boston, MA: Harvard Business School Publishing, 1992. Note No. 9-193-027. |
| 8 |
配合原则:土地，厂房与设备
Matching Principle: Property, Plant, and Equipment |
个案集：Bruns, William J., Jr.与Eric J. Petro合着，《美国Delta与泛美航空的折旧处理（A）》，波士顿，哈佛商学院出版，1993，个案编号：9-190-035。
CP: Bruns, William J., Jr., and Eric J. Petro. Depreciation at Delta and Pan Am (A). Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-190-035. |
| 9 |
现金流量表
The Statement of Cash Flow |
教科书第十四章。
Pratt, Chapter 14.
英特尔年度报告第47页。
Intel: pp. 47.
个案集：Wilson, G. Peter着，《了解现金流量表之借贷》，波士顿，哈佛商学院出版，1992，个案编号：9-193-027。
CP: Wilson, G. Peter. Understanding the Statement of Cash Flows. Boston, MA: Harvard Business School Publishing, 1992. Note No. 9-193-027. |
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期中考
Midterm Exam |
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| 10 |
税务会计
Accounting for Taxes
（本单元较艰涩－课前准备甚为必要）
(This subject can be tough - preparation is essential) |
教科书附录10B。
Pratt, Appendix 10B.
英特尔年度报告：＜所得税条款＞，第62-63页。
Intel: "Provision for Income Taxes", pp. 62-63. |
| 11 |
权益证券与价值调整
Marketable Securities and Valuation Adjustments |
教科书第八章至第332页。
Pratt, Chapter 8, through pp. 332.
英特尔年度报告：第50及58-60页。
Intel: pp. 50, 58-60. |
| 12 |
流动负债、或有负债与长期负债简介
Current Liabilities and Contingencies and an Introduction to Long-Term Debt |
教科书第十章。
Pratt, Chapter 10.
英特尔年度报告第54页。
Intel: pp. 54.
个案集：Bruns, William J., Jr.与Susan S. Harmeling合着，《旅客飞行里程计划之会计处理》，波士顿，哈佛商学院出版，1993，个案编号：9-192-040。
CP: Bruns, William J., Jr., and Susan S. Harmeling. Accounting for Frequent Fliers. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-192-040. |
| 13 |
长期负债
Long-Term Debt |
教科书第十一章至第484页，附录B＜金钱的时间价值＞（第689之后）。
Pratt, Chapter 11, through pp. 484, Appendix B "The Time Value of Money" (pp. 689+).
英特尔年度报告：第27页。
Intel: pp. 27. |
| 14 |
负债与评价
Debt and Valuation |
个案集：Barth, Mary E与Charles A. Nichols III合着，《第一国家银行（A）》，波士顿，哈佛商学院出版，1994，个案编号：9-192-042。
CP: Barth, Mary E., and Charles A. Nichols III. First National Bank Corp. (A). Boston, MA: Harvard Business School Publishing, 1994. Case No. 9-192-042.
注意：第一国家银行建立在先前的三个时期，而你应该复习那些时期的条件与概念。课程准备问题将引导个案讨论。这些时期的经济活动着重于贷款相关的信用分析。会计决策决定坏帐的额度。此决策需要相当程度的评估与判断力。此案例论及许多由会计决策所影响的使用者决定。
Special Note: First National Bank builds on the previous three sessions and you should review the terms and concepts from those sessions. The class preparation questions will guide the case discussion. The economic activity for this session centers on credit analyses related to loans. The accounting decision is determining the allowance for bad debts, a decision that requires considerable judgment. The case refers to numerous users' decisions that are affected by this accounting decision. |
| 15 |
租赁
Leases |
教科书第十一章，第484页至最后，复习附录B＜金钱的时间价值＞（第689页之后）。
Pratt, Chapter 11, pp. 484 to end, review Appendix B "The Time Value of Money" (p. 689+). |
| 16 |
股东权益
Stockholders' Equity |
教科书第十二章。
Pratt, Chapter 12.
英特尔年度报告：第48、61页。
Intel: pp. 48, 61. |
| 17 |
收（并）购
Acquisitions |
教科书第八章，第332页至结束，附录8A、9A。
Pratt, Chapter 8, pp. 332 to end, Appendix 8A, Appendix 9A.
英特尔年度报告第46、50-51页。
Intel pp. 46, 50-51. |
| 18 |
财务报告的当前议题
Current Issues in Financial Reporting |
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| 19 |
财务会计机构简介
Introduction to FSA |
个案集：Matsumoto, Dawn与Robert Bowen，《微软之财务报告策略》，波士顿，哈佛商学院出版，2000，个案编号：9-100-027。
CP: Matsumoto, Dawn, and Robert Bowen. Microsoft's Financial Reporting Strategy. Boston, MA: Harvard Business School Publishing, 2000. Case No. 9-100-027.
课内阅读：Charan, Ram与Julie Schlosser合着，《每位董事必问的十大问题，财富》2003年月10日27日。
Read In Class: Charan, Ram, and Julie Schlosser. Ten Questions Every Board Member Should Ask . Fortune, October 27, 2003. |
| 20 |
课程回顾与总结
Course Review and Wrap-up |
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期末考
Final Exam |
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