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| 1 |
概述與簡介-排定進度與課程架構
Overview and Introduction - Setting the Stage and the Course Framework |
| 2 |
會計應計原則
Principles of Accrual Accounting |
| 3 |
年度報告的要素與財務比率
Elements of an Annual Report and Financial Ratios |
| 4 |
收入的認列與應收帳款
Revenue Recognition and Accounts Receivable |
| 5 |
收入的認列
Revenue Recognition |
| 6 |
存貨與銷貨成本會計
Accounting for Inventory and COGS |
| 7 |
配合原則與長期資產
The Matching Principle and Long-lived Assets |
| 8 |
配合原則:土地，廠房與設備
Matching Principle: Property, Plant, and Equipment |
| 9 |
現金流量表
The Statement of Cash Flow |
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期中考
Mid-term Exam |
| 10 |
稅務會計
Accounting for Taxes |
| 11 |
權益證券與價值調整
Marketable Securities and Valuation Adjustments |
| 12 |
流動負債、或有負債與長期負債簡介
Current Liabilities and Contingencies and an Introduction to Long-Term Debt |
| 13 |
長期負債
Long-Term Debt |
| 14 |
負債與評價
Debt and Valuation |
| 15 |
租賃
Leases |
| 16 |
股東權益
Stockholders' Equity |
| 17 |
收(併)購
Acquisitions |
| 18 |
財務報告的當前議題
Current Issues in Financial Reporting |
| 19 |
財務會計機構簡介
Introduction to FSA |
| 20 |
課程回顧與總結
Course Review and Wrap-Up |
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期末考
Final Exam |
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