【专业必修课】财务报告(F7英文)

2018年12月18日
课程代码:31131174E
课程名称:财务报告(F7英文)
Financial Reporting
开课学院(部、中心):会计学院
课程性质: 必修      学分数:3       
总学时:72            讲授学时:72        实验学时:0  
预修课程:中级财务会计
课程主要内容:
这门课程的目标是提升对会计准则的理解,提高在编制公司财务报表时应用理论框架的技能。
财务报告这门课程是假设学习者具备了F3财务会计的基础,这门课是对财务会计更加深入的发展和应用。这门课程一开始便引用F3财务会计中有用信息和基础质量特征来介绍财务报告的概念框架。另外,它又详细地介绍了会计监管框架的详细考核以及它如何在标准制定过程中起作用。
这门课程主要涵盖了与一般公认会计准则和相关会计准则相适应的应用于个体企业和集团公司的会计信息报告。最后,这门课程介绍了对财务报告中的信息进行分析和解读的内容。
这门课程主要包括以下几个部分:
1. 财务报告的概念和规范框架
2. 会计在财务报表中的作用
3. 分析和解读财务报表
4. 编制财务报表
The financial reporting assumes knowledge acquired in F3, Financial Accounting, and develops and applies this further and in greater depth.  
The course begins with the conceptual framework for financial reporting with reference to the qualitative characteristics of useful information and the fundamental bases of accounting introduced in F3. It then moves into a detailed examination of the regulatory framework of accounting and how this informs the standard setting process.  
The main areas of the course cover the reporting of financial information for single companies and for groups in accordance with generally accepted accounting principles and relevant accounting standards.  Finally, the course covers the analysis and interpretation of information from financial reports.
The main content of this course mainly includes the following parts:
A  The conceptual and regulatory framework for  financial reporting  
B  Accounting for transactions in financial  statements  
C  Analysing and interpreting financial  statements  
D  Preparation of financial statements
The aim is to develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.  
修读对象及要求: 修读对象:会计学专业(国际会计方向——英会)本科大三学生