【专业必修课】中级财务会计(下)

2018年09月26日
课程代码:31130243
课程名称:中级财务会计(下)
Intermediate Financial Accounting(2)
开课学院(部、中心):会计学院
课程性质:专业必修      学分数:3
总学时:54  讲授学时:54          实验学时: 0 
预修课程:基础会计、中级财务会计(上)
课程主要内容:
中级财务会计(下)是会计学专业的专业必修课。本课程全面讲授财务会计经营成果要素的确认、计量、记录及报告的程序与方法。其主要内容包括:成本费用的理论体系、生产成本确认和计量;收入的分类、确认条件与计量方法;利润要素的组成与计量;财务报告的构成内容、编制原则、编制方法;会计调整的规则与方法。
Intermediate financial accounting 2 is the compulsory course of accounting specialty. This course describes the panorama of recognition, measurement, and disclosure of operating outcome items. The main contents are as follows:
1. Theoretical system of cost and expenses, and recognition, measurement and reporting of cost items;
2. Classification, recognition, and measurement of revenues;
3. Composition of income and measurement of income;
4. Contents, preparation principles and methods of financial statements, including income statement, statement of cash flow and statement of changes in shareholders equity;
5. Changes in accounting policy, accounting estimates and correction of accounting errors.
修读对象及要求:
会计学专业本科大二学生;要求学生掌握基础会计学知识及其应用