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概述與簡介 – 排定進度與課程架構
Overview and Introduction - Setting the Stage and the Course Framework (PDF)
Acknowledgement is hereby given to Professor G. Peter Wilson for his authorship of the following works incorporated into this slideshow:
- The Five Challenges (slides 4-5)
- "What Do Intel and Accountants Have in Common?" (slides 9-16)
- A Conceptual Framework for Financial Accounting (slide 17)
目標：
Objectives:
1.建立工作關係：我們的責任是什麼？
1. Build a working relationship: What are our responsibilities?
2.回答如下問題：會計師是做什麼的？為什麼它很重要？
2. Answer the following: What do accountants do and why is it important?
3.理解課程目標和挑戰，以及我們的策略。
3. Understand the course objective and challenges, and our strategy to meet them.
4.對課程架構形成初步認識。
4. Begin to gain an understanding of the course framework.
5.瞭解單一事件如何影響財務報表。
5. Understand how individual events affect financial statements. |
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會計應計原則(PDF)
Principles of Accrual Accounting (PDF)
目標：
Objectives:
1.理解應計制會計與現金制會計的區別。
1. Understand how accrual accounting differs from a cash basis.
2. 形成對會計應計科目分類的基本想法。
2. Develop a mental model for classifying types of accounting accruals.
3. 瞭解應計基礎如何影響財務報表。
3. Understand how accruals affect the financial statement.
4. 熟悉基本簿記方法及其對財務的影響。
4. Become familiar with the basic bookkeeping model that illustrates how record keeping impacts the financials.
5. 瞭解會計週期:
5. Understand the accounting cycle:
a. 記錄會計期間內的事項
a. recording events during the accounting period,
b. 期末會計調整
b. end-of-period adjustments,
c.結束會計分錄
c. closing entries,
d.編制財務報表
d. financial statement preparation.
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課程預習問題：
Class Preparation Questions:
1.損益表和資產負債表之間是如何互相聯繫的？
1. How do the Income Statement and the Balance Sheet relate to one another?
2.一家公司的期末保留盈餘代表什麼？在Pratt的167頁的表4-11中，為什麼淨利潤同時出現在損益表和保留盈餘表中？為什麼期末保留盈餘餘額不等於資產負債表中的期末現金餘額？
2. What does a firm's ending balance of Retained Earnings represent? In Figure 4-11 on p. 167 of Pratt, Why does Net Income appear on both the Income Statement AND the Statement of Retained Earnings? Why does Ending Retained Earnings Balance not equal Ending Cash Balance on the Balance Sheet?
3.你如何確定一家公司採用的財務期間？為什麼有些公司採用不同於西曆年度的財務期間？
3. How do you determine what fiscal period a firm is using? Why would companies use something other than calendar year as a fiscal period?
4.從財務報告的角度，持續性與一致性有什麼不同？為什麼美國會計準則要求使用前者，而不是後者？
4. From a financial reporting perspective, what's the difference between consistency and uniformity? Why do U.S. accounting principles require the former but not the latter?
5成本的資本化與費用化有何不同？
5. What is the difference between capitalizing and expensing a cost?
6.對房產、廠房、設備的折舊計提怎樣例證了配比原則？
6. How is recognizing depreciation for PP&E an example of the Matching Principle?
7.Pratt E4-19 (我們將在課堂上做該題)
7. Pratt E4-19 (we will do this in class).
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年度報告的要素與財務比率(PDF)
Elements of an Annual Report and Financial Ratios (PDF)
目標：
Objectives:
1.熟悉年度報告的重要部分：
1. Become familiar with the main parts of an annual report:
a.CEO的信
a. CEO's letter,
b.業務簡介
b. description of business activity,
c.管理層討論與分析
c. management discussion and analysis,
d.審計報告
d. audit report,
e.財務報表
e. financial statements,
f.會計程序的描述
f. description of accounting procedures,
g.附註
g. footnotes.
2.理解四張財務報表的用途：
2. Understand the purposes of the four financial statements:
a.資產負債表
a. balance sheet,
b.損益表
b. income statement,
c.現金流量表, 以及
c. statement of cash flows, and
d.業主權益變動表
d. statement of owners' equity.
3.瞭解與財務報表中的各項專案相關的各類經濟活動，以及財務報告的使用者認為這些項目有用的原因。
3. Become familiar with the types of economic activity that are associated with common financial-statement line items, and thus the reasons why users of financial reports might find these items useful.
4.理解確認資訊與披露資訊之間的區別。
4. Understand the distinction between recognition and disclosure of information.
5.開始瞭解常用的財務比率。
5. Begin to understand commonly-used financial ratios. |
課堂預習問題
Class Preparation Questions:
關於Intel的2002年年度報告的問題 (PDF)
Questions about the Intel 2002 Annual Report (PDF) |
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收入認定與應收帳款 (PDF)
Revenue Recognition and Accounts Receivable (PDF)
目標：
Objectives:
1.討論在應計制會計下確認收入的條件：一家公司應該確認收入，當它被確信
1. Discuss the criteria for revenue recognition under accrual accounting: a firm recognizes revenue when it is deemed to be
a.已經賺到的，而且
a. earned and
b.可以收回的。
b. collectible.
2.介紹與應收款項相關的各類資產備抵科目：備抵可疑帳戶(ADA)，備抵銷貨退回，以及遞延所得。
2. Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.
3.理解計算備抵可疑帳戶的三種方法：直接法，營收比例法，和賬齡法。
3. Understand the three alternative methods used to calculate the Allowance for Doubtful Accounts: direct method, percentage of sales, and aging.
4.詳細的案例練習：回推Intel 2001年的現金回收。
4. Work on a detailed example: reverse engineering Intel's cash collections in 2001. |
課程預習問題：
Class Preparation Questions:
1.認列收入所需要的準則？
1. What are the criteria necessary to recognize revenue?
2. 瞭解在何種情境下有動機去操縱收入認列時點?如何操縱?包括何項風險?
2. Under what circumstances would managers have the incentive to manipulate the timing of revenue recognition? How would they do it? What risks are involved?
3. 為何不能直接減除應收帳款所估計的備抵呆帳,而使用備抵科目?
3. Instead of using an ADA (Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable?
4. 教科書: Pratt, J. 《經濟情勢下的財務會計》(Financial Accounting in an Economic Context). 第五版, John Wiley & Sons, Inc. (Hereafter cited as Pratt)出版的問題E6-7？
4. Problem E6-7 from the course textbook: J. Pratt. Financial Accounting in an Economic Context. 5th ed. John Wiley & Sons, Inc.
5.英代爾公司收入認列原則為何?
5. What is Intel's revenue recognition policy?
6. 你如何去計算英代爾公司2002年現金收款(提示:參考課文附註)
6. How would you go about calculating Intel's cash collections in 2002? (Hint: preview the class lecture notes). |
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收入認定
Revenue Recognition
目標：
Objectives:
1.強化並加深你對收入認定的理解。
1. Reinforce and extend your understanding of revenue recognition.
2.闡明會計數字如何影響它們所反映的經營決策。
2. Illustrate how accounting numbers can influence the operating decisions they reflect. |
課程預習問題：
Class Preparation Questions:
除了Circuit City (CC)文後的兩個問題外，回答下列問題：
In addition to the two questions at the back of Circuit City (CC), answer the following:
1.請分別說明在第2頁和第3頁描述的3種會計處理方法下，BSE(資產負債表等式)對下列事項的影響。
1. Show the BSE (Balance Sheet Equation) effects of the following events under the 3 accounting alternatives described on pp. 2 and 3.
a.在1990年1月1日，CC的音響的售價為$1,000/台。存貨的成本為$900/台。顧客另支付$100取得2年的保修，CC希望其中$20可以用來抵消保修期內(截止1991年12月31日)的零部件和人力成本。
a. On 1/1/90, CC sells a stereo for $1,000 cash. Cost of inventory is $900. Customer also pays $100 cash for 2-year warranty coverage, which CC expects to require $20 in parts and labor over that period (through 12/31/91).
b.1990年12月，顧客進行了音響檢查，CC的實際成本為$8。
b. 12/90, the customer brings the stereo in for inspection. Actual cost to CC is $8.
c.1991年12月，顧客又進行了音響檢查，CC的實際成本為$15。
c. 12/91, the customer brings the stereo in again; actual cost to CC is $15.
2.比較分析在3種會計處理方法下，上述情況下的年度和總體淨利潤(如，1990年和1991年的淨利潤總和)。
2. Compare yearly and total Net Income (i.e., for 1990 + 1991) of the scenario posed above under the three accounting treatments.
3.如果FASB要求Circuit City修改它對保修範圍擴大和產品維修合同的會計處理，那麼對它的財務報表會產生何種影響？如果對這一變動的影響進行定量估計，你需要哪些額外的資訊或假設？
3. How will Circuit City's financial statements be affected if the FASB requires them to change the accounting treatment for extended warranty and product maintenance contracts? What additional information or assumptions would you need to estimate the dollar impact of this change?
4.作為CC的財務報表的使用者(債權人，投資人等)，你希望它們如何反映保修範圍擴大的合同？為什麼？
4. As a user (lender, investor) of CC's financial statements, how would you prefer they account for extended warranty contracts? Why? |
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存貨會計和銷售成本 (PDF)
Accounting for Inventory and COGS (PDF)
目標：
Objectives:
1.瞭解與存貨相關的3個決策：
1. Understand three decisions related to accounting for inventory:
a.產品成本 (管理會計)。
a. Product Costing (managerial accounting).
b.從存貨到銷售成本的成本流動。
b. Cost-flows from inventory to Cost of Goods Sold.
c.價值調整。(期中考後)
c. Valuation adjustments (after midterms).
2.開始瞭解下列相關問題：
2. Begin to understand these related issues:
a.可選的會計方法(著重於後進先出和先進先出)。
a. Alternative accounting rules (focus on LIFO and FIFO).
b.報告的結果。
b. Reporting consequences.
c.術語和概念。
c. Terms and concepts.
d.計算。
d. Computations.
e.稅務影響。
e. Tax effects. |
課程預習問題：
Class Preparation Questions:
1.計算成本流動(從存貨到銷售成本的價值流動)的四種主要方法是什麼？這些方法與銷售的產品的實際流動之間有什麼聯繫？
1. What are the four major alternatives for calculating cost-flow (flow of value from inventory to COGS)? How do these relate (if at all) to the physical flow of products sold?
2.當成本隨著時間推移增加時，哪種方法(LIFO或FIFO)會導致報告的淨利潤偏高？在資產負債表中列式的存貨價值偏高？
2. When costs are increasing over time, which assumption (LIFO or FIFO) results in higher reported Net Income? In a higher reported value for Inventory on the Balance Sheet?
3.“LIFO準備”是什麼？哪些因素使得它增加或減少？
3. What does "LIFO Reserve" represent? What causes it to increase or decrease?
4.Intel採用的是LIFO還是FIFO？你從哪里找到這一資訊的？
4. Does Intel use LIFO or FIFO? Where would you find this information?
5.計算2002年Intel的存貨周轉率。
5. Calculate Intel's 2002 Inventory Turnover ratio.
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配比(配合)原則和長期資產 (PDF)
The Matching Principle and Long-lived Assets (PDF)
概念與目標：
Concepts and Objectives:
1.更理解配比（合）原則的含義（應用）:
1. Understand more applications of the matching principle:
a.將歷史成本分攤到未來的收入。
a. Allocating historical costs to future revenues.
b.對與未付清的債務相關的費用進行應計處理。
b. Accruing expenses related to outstanding obligations.
2.理解“折舊”概念和用於計算折舊的假設。
2. Understand the concept of "Depreciation" and the assumptions used to calculate depreciation.
3.進一步學習如何將相關的財務報表資訊轉換成會計分錄。
3. Continue to learn how to reverse engineer related accounting entries from financial statement information.
4.開始理解和評價現金流量表。
4. Begin to understand and appreciate the Statement of Cash Flows. |
課程預習問題：
Class Preparation Questions:
1.解釋房產、廠房、設備折舊如何體現了配比原則？
1. Explain how depreciating PP&E is an example of the matching principle.
2.出售一項長期資產時，如何確定交易的盈利或損失(如果有的話)？為什麼會產生盈利或損失？它對損益表和現金流量表會有哪些影響？
2. When a long-lived asset is sold, how is the gain or loss (if any) determined? Why would a gain or loss arise? How would it affect the Income Statement and Statement of Cash Flows?
3.累計折舊科目與你以前見過的哪些資產會計科目相似？
3. How is the Accumulated Depreciation account similar to other asset accounts you have seen in the past?
4.2002年末，Intel的房產、廠房、設備總值和累計折舊分別是多少？2002年Intel購買了多少房產、廠房、設備？
4. What was the value of Intel's gross PP&E and accumulated depreciation at the end of 2002? What is Intel's depreciation expense for 2002? How much PP&E did Intel purchase in 2002?
5.Pratt: 練習題9-10(僅涉及直線法)，練習題9-15 (a小題和c小題，使用BSE而不是日記賬)。
5. Pratt: E9-10 (straight-line only), E9-15 (parts a. and c. only, use the BSE instead of journal entries).
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配比原則：土地、廠房與設備
Matching Principle: Property, Plant, and Equipment
目標：
Objectives:
1.強化和延伸您對權益、廠房與設備的理解。
1. Reinforce and extend your understanding of accounting for property, plant, and equipment.
2.進一步瞭解使用和判斷挑戰是如何互相承接的，尤其是依賴於業務、個人決策制定和法規環境。
2. Better appreciate how the usage and judgment challenges are contextual, depending especially on the business, the individuals making decisions, and the regulatory environment.
遊戲計畫與課堂教學：
Game Plan and Class Pedagogy:
案例討論。
Case discussion. |
課程預習問題：
Class Preparation Questions:
關於Delta和Pan Am的案例預習問題 (PDF)
Case preparation questions for Delta and Pan Am (PDF) |
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現金流量表(PDF)
The Statement of Cash Flow (PDF)
目標：
Objectives:
1.瞭解現金流量表的用途。
1. Understand the purpose of the SCF.
2.區別現金流量表的三個部分。
2. Distinguish between the three sections of the SCF.
3.瞭解直接法與間接法現金流量表的不同。
3. Understand the differences between the direct and the indirect SCF.
4.理解如何根據損益表和資產負債表推出間接法現金流量表。
4. Understand how to derive the indirect SCF from the Income Statement and the Balance Sheet.
現金流量表的註解及舉例(PDF)
Note on Cash Flow Statements, with examples (PDF).
XYZ公司：採用直接法和間接法編制現金流量表的練習(PDF)
XYZ Company: An Exercise for Preparing the Statement of Cash Flows using the Direct and Indirect Methods (PDF). |
課程預習問題：
Class Preparation Questions:
1.說明直接法和間接法現金流量表的不同。
1. Explain the differences between the direct and the indirect SCF.
2.為什麼一家公司的淨利潤與它當年增加的淨現金不同？
2. Why is a company's Net Income different from its net cash increase for the year?
3.在間接法現金流量表的營運活動部分，為什麼折舊費用要重新加回現金流中？
3. In the Operating Activities section of the indirect SCF, why is depreciation expense added back into the cash flow?
4.在間接法現金流量表的營運活動部分，為什麼要減去應收帳款等資產科目的增加？
4. In the Operating Activities section of the indirect SCF, why do you subtract an increase in an asset account such as Accounts Receivable?
5.閱讀Intel的現金流量表，2001年它的存貨是增加了還是減少了？變化值是多少？那麼Intel的應付賬款呢？
5. Looking at Intel's SCF, did Inventories increase or decrease in 2001? By how much? What about Intel's Accounts Payable?
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期中考
Midterm Exam |
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稅務會計(PDF)
Accounting for Taxes (PDF)
(這個題目較難——預習是非常重要的)
(This subject can be tough - preparation is essential)
目標：
Objectives:
1.瞭解稅務會計和財務會計的不同：
1. Understand the differences between tax accounting and financial accounting:
a.時間（課稅時點）：暫時性差異。
a. Timing: temporary differences.
b.範圍（應否課稅）：永久性差異。
b. Scope: permanent differences.
2.理解下列事項對所得稅的影響：
2. Understand the effects of events on income taxes
a.淨營業損失。
a. Net operating losses.
b.備抵評價。
b. Valuation allowances.
c.稅率的變化。
c. Changes in tax rates.
3.理解“遞延稅金負債”和“遞延稅金資產”的概念。
3. Explore the concepts of "Deferred Tax Liability" and "Deferred Tax Asset."
4.解釋所得稅披(揭)露。
4. Interpret income tax disclosures.
案例：理解淨營業損失跨期、未來稅率變動和估價備抵 (PDF)
Example to Illustrate Net Operating Tax-Loss Carry forwards, Changes in Future Tax Rates, and the Valuation Allowance (PDF). |
課程預習問題：
Class Preparation Questions:
1.對財務報告和按照國內稅收法報告的目的加以區別。
1. Distinguish between the objectives of financial reporting and the reporting according to the Internal Revenue Code.
2.什麼是暫時性差異？請舉例。什麼是永久性差異？請舉例。
2. What is a temporary tax difference? What are some examples? What is a permanent tax difference? What are some examples?
3.什麼是有效稅率？為什麼它可能與法定的稅率不同？
3. What is the effective tax rate? Why might it be different from the statutory tax rate?
4.為什麼稅務用途的加速折舊法產生了一項負債？
4. Why does the accelerated method of depreciation for tax purposes lead to a liability?
5.2002年Intel應繳納多少稅款？其中有多少是當年繳納的？有多少是遞延的？
5. What was Intel's provision for taxes in 2002? How much of it was current and how much was deferred?
6.Intel有遞延稅金資產還是遞延稅金負債？Intel的遞延稅金資產和負債主要來自於哪里？在2002年它用現金支付了多少所得稅？
6. Does Intel have net deferred tax assets or liabilities? What were Intel's largest sources of deferred tax assets and liabilities? How much cash was paid during 2002 for income taxes?
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有價證券及其價值調整(PDF)
Marketable Securities and Valuation Adjustments (PDF)
目標：
Objectives:
1.瞭解會計在何種情況下從「交易模式」轉向市場價值驅動(導向)模式。
1. Understand when accounting departs from the "transactions-based" model and towards market-driven valuations.
2.說明在採用存貨的「成本或市價孰低」法則時判斷的作用。
2. Illustrate the role of judgment in applying the LCM rule for inventory.
3.理解有價證券是如何根據公司的資產負債表進行評價的。
3. Understand how marketable securities are valued on companies' Balance Sheets.
4.瞭解價值調整對損益表的影響。
4. Understand the Income Statement effects of valuation adjustments. |
課程預習問題：
Class Preparation Questions:
1.在何種情況下對資產負債表中的資產和負債價值採用市場價值？
1. When should market values be used in the valuation of assets and liabilities in the Balance Sheet?
2.“按市場調整”原則是否會影響現金流量？
2. Are there cash flow effects of the "mark-to-market" rule?
3.之前的一般公認會計原則要求，在有價證券組合的基礎上，按照成本與市價孰低原則記錄有價證券。如果經理人希望增加所得，那麼這條原則將會導致哪些行為？“按市價調整”原則將如何減少這些行為？
3. The former GAAP requires lower-of-cost-or-market in the accounting for marketable securities, applied on a portfolio basis. If managers have the incentive to increase earnings, what behavior is induced by this rule? How does "mark-to-market" mitigate this behavior?
4.新的一般公認會計原則賦予經理人根據其持有有價證券的目的來進行分類。雖然大部分有價證券都是按照市價調整的，新GAAP仍然允許有價證券(尤其是債券)按照歷史成本計價。這一新原則是否提高了會計衡量公司業績的能力？
4. The new GAAP gives discretion to managers on how marketable securities are classified, based on managers' intent. Although most securities are marked-to-market, this new GAAP still allows securities (in particular, debt securities) to be carried at historical cost. Given this discretion in classification, does the new rule improve the ability of accounting to measure firm performance?
5.2002年年底，Intel持有的可銷售的證券的市場價值是多少？Intel持有這些證券的初始成本是多少？增值/貶值的稅務影響是什麼？
5. What was the market value of the Available for Sale securities held by Intel at the end of 2002? What was the original cost to Intel? What was the tax effect of the appreciation/depreciation? |
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流動負債和或有事項，以及長期負債簡介 (PDF)
Current Liabilities and Contingencies and an Introduction to Long-Term Debt (PDF)
目標：
Objectives:
1.理解短期（流動）負債的特點和報告要求。
1. Understand the nature and reporting requirement of short-term liabilities.
2.說明在處理或有事項時對會計數字的可靠性和相關性的權衡。
2. Illustrate the trade-off between reliability and relevance of accounting numbers in the accounting for contingencies.
3.理解貨幣的時間價值和現值的計算方法。
3. Understand the time value of money and the mechanics of present value calculations. |
課程預習問題：
Class Preparation Questions:
旅客飛行里程計劃的會計問題(PDF)
Accounting for Frequent Fliers Questions (PDF)
對於流動負債：Intel有哪種流動負債？它披露了何種或有事項？為了抵消或有事項的影響，Intel計提了多少或有負債？
For current liabilities: What kind of current liabilities does Intel have? What types of contingencies does it disclose? How much did Intel accrue to cover contingencies?
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長期負債 (PDF)
Long-Term Debt (PDF)
目標：
Objectives:
1.理解長期負債的相關術語，如面值、票面利率與有效利率、貼現、溢價以及抵押等。
1. Understand the terminology of long-term debt including par value, stated versus effective interest rate, discounts, premiums, and mortgages.
2.瞭解長期負債如何影響財務報表。
2. Understand how long-term debt affects the financial statements over time. |
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負債與估值
Debt and Valuation
目標：
Objectives:
1.理解在確定備抵價值時判斷發揮的作用。
1. Understand the role of judgment in determining valuation allowances.
2.理解影響這一判斷的重要因素。
2. Understand important factors that can influence this judgment.
3.瞭解各個利益方對報告數字的影響——他們對報告數字施加的壓力。
3. Understand how various parties influence the reported numbers -- the pressure they put on the reported numbers.
4.加強你對簿記和報告的理解，並搜集與備抵價值相關的問題。
4. Reinforce your understanding of record keeping and reporting and search issues related to valuation allowances.
5.簡介銀行術語和概念。
5. Introduce banking terms and concepts. |
課程預習問題：
Class Preparation Questions:
關於第一國家銀行公司
First National Bank Corporation Class
預習問題和作業 (PDF)
Preparation and Homework Questions (PDF)
特別說明：第一國家銀行是建立在之前的3個章節的，你應該回顧這些章節中的術語和概念。課程預習問題將引導對這個案例的討論。與本章節相關的經濟行為集中在與貸款相關的信用分析。會計方面的決策主要是確定備抵呆賬，這是需要相當多的判斷的。這個案例涉及到受這一會計決策影響的多方使用者。
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.
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租賃 (PDF)
Leases (PDF)
目標：
Objectives:
1.瞭解租賃存在的原因，並區分經營性租賃和資本性租賃的不同
1. Understand the rationale for leasing, and the distinction between operating and capital leases.
2.理解經營性租賃和資本性租賃的損益表和資產負債表的不同。(注：我們主要講解承租方的會計處理，而非出租方)遊戲計畫與課堂教學；
2. Understand the Income Statement and Balance Sheet differences between operating and capital leases. (Note: we will focus on accounting from the lessee's perspective, not the lessor.)
遊戲計畫與課堂教學：
Game Plan and Class Pedagogy:
講授與指導討論：
Lecture and directed discussion. |
課程預習問題：
Class Preparation Questions:
1.公司租賃而不是購買房產、廠房、設備的經營方面和財務方面的好處有哪些？會為公司帶來哪些不利？
1. What are the operational and the financial advantages to a company to lease as oppose to purchase PP&E? What are some disadvantages?
2.與資本性租賃會計處理相比，經營性租賃的會計處理有哪些優劣勢？
2. What are the advantages and disadvantages of accounting for a lease as an operating lease versus a capital lease?
3.資本性租賃有哪些會計條件？
3. What are the accounting criteria for a capital lease?
4.Intel租賃的房產、廠房、設備是經營性租賃還是資本性租賃？2002年Intel的租賃費用是多少？2003年，Intel對其所有不可撤銷的租賃的最低承諾是多少？
4. Does Intel lease its PP&E under capital leases or operating leases? What was Intel's lease expense in 2002? What is Intel's minimum commitment under all its non-cancelable leases in 2003?
課程預習習題：
Class Preparation Problem:
1.租賃：資本性租賃與經營性租賃 (PDF)
1. Leases: Capital vs. Operating (PDF)
2.空白租賃表格 (XLS)
2. Leases Blank Spreadsheet (XLS) |
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股東權益 (PDF)
Stockholders' Equity (PDF)
目標：
Objectives:
1.理解股東權益的組成要素
1. Understand the components of stockholders' equity.
2.理解各種交易對股東權益的影響。
2. Understand the effects various transactions have on stockholders' equity.
3. 進一步理解基於股東權益的財務比率。
3. Better understand ratios based on stockholders' equity.
4. 開始瞭解股票選擇權會計。
4. Begin to understand the accounting for stock options. |
課程預習問題：
Class Preparation Questions:
1.股東(業主)權益包括哪些組成部分？
1. What are the components of Stockholders' (Owners') Equity?
2.什麼是每股盈餘EPS？稀釋後的每股盈餘與一般每股盈餘有哪些不同？
2. What is EPS? How does diluted EPS differ from EPS?
3.什麼是庫存股票？
3. What is Treasury Stock?
4.什麼是股票選擇權？它們會對股東權益產生哪些影響？
4. What are stock options? How do they affect stockholders' equity?
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收(併)購 (PDF)
Acquisitions (PDF)
目標：
Objectives:
1.理解用於收(並)購的會計方法，以及它們根據收購方對被收購方的投資比重有所不同。
1. Understand that the accounting method used for acquisitions depends on the extent to which the investor exerts influence over the investee.
2.瞭解在權益法下收到的股利與被投資方收入對投資方的財務報表的影響。
2. Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.
3.理解合併會計對投資方的資產負債表和損益表的影響。
3. Understand the effects of consolidated accounting on the balance sheet and income statement of the investor:
a.收(併)購會影響股東權益嗎？
a. Does an acquisition effect shareholders' equity?
b.損益表和資產負債表中的少數者權益代表什麼？
b. What do minority interests on the income statement and balance sheet represent?
c.如何計算商譽？
c. How is goodwill computed? |
課程預習問題：
Class Preparation Questions:
1.權益法與合併法有哪些不同？
1. What are the differences between the equity method and the consolidation method?
2.合併會計的購入法與聯營法有哪些不同？
2. What are the differences between the purchase and the pooling methods of consolidation?
3.合併法如何處理少數者權益？
3. How are minority interests treated under the consolidation method?
4.如果被收購公司的公平市價低於對該公司的收購價格，會出現什麼情況？這個額外的部分在母公司的資產負債表中將如何體現？
4. What happens if the fair market value of the assets of an acquired company is less than the purchase price of the company? How is this excess amount recorded on the Balance Sheet of the parent company?
5.Intel為這些收(併)購支付了多少錢？這些買來的資產的市值總共是多少？2002年Intel確認的這些收(併)購中商譽的總值是多少？
5. How much did Intel pay for these acquisitions? What was the total market value of the assets acquired? What was the total amount of goodwill associated with theses acquisitions that Intel recognized in 2002?
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財務報告的當前議題
Current Issues in Financial Reporting
目標：
Objectives:
1.進一步瞭解與合併會計報表相關的問題。
1. Better understand issues associated with consolidated financial reporting.
2.解決在大眾以及財經報紙中提到的財務會計問題。
2. Address recent accounting issues raised in the popular and financial press.
3.給你時間去學習遞延稅務會計、有價證券會計、租賃會計等。
3. Give you time to learn deferred taxes, marketable security accounting, leases, etc. |
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財務會計機構簡介
Introduction to FSA
目標：
Objective:
1.通過一個綜合性案例分析匯總你的財務報告知識。
1. Synthesize your knowledge of financial reporting through a comprehensive case analysis. |
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課程回顧與總結
Course Review and Wrap-up
目標：
Objective:
1.回顧課程架構和課程材料，並介紹其他相關課程
1. To review the course framework and course material and preview related courses. |
課程預習問題：
Class Preparation Questions:
由你個人決定，根據需要，對你對課程材料的掌握程度感到滿意。
Up to you and as needed to feel comfortable with your mastery of the course material. |
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期末考
Final Exam |
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