【专业必修课】中级财务会计(上)

2018年09月26日
课程代码:31130233
课程名称:中级财务会计(上)
Intermediate Financial Accounting(1)
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
课程主要内容:
中级财务会计(上)是会计学专业的专业必修课。本课程详细讲授财务会计的理论体系和会计核算基本方法,阐述了财务会计要素中的资产、负债和所有者权益要素的确认、计量、记录及报告的程序与方法。其主要内容包括:财务会计基本特征、会计基本假设和会计信息质量要求;货币资金、应收和预付款项、存货、金融资产、固定资产、无形资产等资产类会计要素的确认条件、初始计量、后续计量及期末计量方法;反映流动负债、长期负债和所有者权益会计要素的确认条件、计量规则与方法;财务报告中的资产负债表的构成内容、编制原则、编制方法。
Intermediate financial accounting(1)is the compulsory course of accounting specialty. This course describes the fundamental theory and recording methods of accounting, and covers the procedures of recognition, measurement and disclosure for assets, liabilities and owners equity. The main contents are as follows:
1. Basic characteristic of financial accounting, the accounting assumption and qualitative characteristic of accounting information;
2. Recognition, initial measurement, subsequent measurement and disclosure of monetary items, receivables, inventory, financial assets, property, plant and equipment, and intangible assets;
3. Recognition, measurement and disclosure of current liabilities, long-term liabilities and owners equity;
4. Preparation of balance sheet, including the contents involved in the statement, preparation principles, and preparation methods.
修读对象及要求:会计学专业本科大二学生