【专业必须课】高级财务会计

2018年12月17日
课程代码:31130193
课程名称:高级财务会计
         Advanced Financial Accounting
开课学院(部、中心):会计学院
课程性质: 必修      学分数:3       
总学时:54            讲授学时:54        实验学时:0  
预修课程:中级财务会计
课程主要内容:
高级财务会计是会计学专业CPA方向的专业必修课。本课程主要介绍特殊财务呈报问题、特殊业务会计问题以及特殊行业会计问题的相关理论与方法,其主要内容包括:企业合并的会计处理、合并财务报表的编制原理及方法、外币业务会计、租赁会计、企业清算与重组会计、投资性房地产会计以及衍生金融工具会计、物价变动会计、 生物资产会计、油气资产会计及保险会计等。
Advanced Accounting is the compulsory course for the students majoring in accounting- Certified Public Accountant direction. This course mainly introduces special financial reporting issues and the relative theory and method of special business accounting issues and special industry accounting issues. Its contents mainly include: the accounting process of corporate merger, the principle and method of consolidated financial statements’ preparation, the foreign currency business accounting, lease accounting, the enterprises’ liquidation and reorganization accounting, the real estate’s investment accounting, the accounting of derivative financial instruments, the accounting for price changes, the biological assets accounting, the oil and gas assets accounting, the insurance accounting and so on.
修读对象及要求: 
修读对象:会计学专业本科大三学生