【专业必修课】财务会计4 (M5.3 英文)

2018年12月18日
课程代码:31131504E
课程名称:财务会计4 (M5.3 英文)
Advanced Financial Accounting (M5.3)
开课学院(部、中心):会计学院
课程性质: 必修      学分数:4       
总学时:72            讲授学时:72        实验学时:0  
预修课程:财务会计1 (M1 英文)财务会计2 (M5.1 英文)财务会计3 (M5.2 英文)
课程主要内容:
财务会计4 (M5.3 英文)主要讲授此前财务会计课程中尚未涉及的会计理论和实务只是。该门课程重点介绍各种合并报表的相关知识,包括在不同投资情况下的合并报表处理方法。该门课程还包括金融工具,所得税会计和汇兑损益等内容,以及非营利组织中的会计问题。
该门课程主要培养的能力有:财务会计与报告中涉及的复杂技术;掌握内部和外部客户需求的English;如何获得各方利益群体的认可并建立职业声誉;利用系统化方法解决复杂问题。
Advanced Financial Accounting (M5.3) draws extensively on your background business knowledge and understanding of accounting theories and procedures, however most of the material studied in the course has not been covered previously. Advanced Financial Accounting (M5.3) introduces the complexities surrounding recording and reporting of intercorporate investments when there is no influence, significant influence, or control. Other topics include financial instruments, income tax allocation, and foreign currency translation. Advanced Financial Accounting (M5.3) also includes a study of financial reporting in the not-for-profit sector.
The competencies you will strengthen through the study of Advanced Financial Accounting (M5.3) are
 your technical knowledge of advanced issues in financial accounting and reporting
 your ability as a professional to focus clearly on the interests of your clients, both internal and external
 your ability as a professional to conduct yourself in a manner worthy of the trust of the public, your clients, and your employers and colleagues, and in a manner that enhances the ethical reputation of the accounting profession
 your application of a systematic methodology in solving a range of problems
修读对象及要求: 
修读对象:会计学专业(国际会计CPA方向)本科大三学生