【专业必修课】财务会计3 (M5.2 英文)

2018年12月18日
课程代码:31131494E
课程名称:财务会计3 (M5.2 英文)
Intermediate Financial Accounting II (M5.2)
开课学院(部、中心):会计学院
课程性质:专业必修      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)
课程主要内容:
财务会计3 (M5.2 英文)是会计学专业(国际会计分析)的专业必修课。财务会计3 (M5.2 英文)建立在基本的财务会计概念框架之上。本课程重点介绍负债和所有者权益部分。内容包括合伙企业的权益会计、流动和长期负债、所有者权益、复杂的债务和权益工具、租赁、所得税会计、养老金会计、会计变更、现金流量表以及财务报告分析。本课程还涉及如何利用计算机来解决会计问题。
Intermediate Financial Accounting II (M5.2) is an intermediate financial accounting course that builds on the basic understanding of financial accounting that you have acquired in previous financial accounting courses. This intermediate financial accounting course emphasizes liabilities and equities. Topics include partnership equity accounting; current and long-term liabilities; shareholders’ equity; complex debt and equity instruments; leases; accounting for income taxes; pension and other post-employment benefits; accounting changes; cash flow statement; and the analysis of financial statements. This course integrates the use of computer software to solve accounting problems.
 
修读对象及要求:
会计学专业(国际会计CPA方向)本科大二学生学生应掌握财务会计的动态要素以及动态报告的基本内容及相互联系;熟悉现行企业会计准则有关经营成果要素的基本规范,掌握其动态要素的确认、计量、记录及报告方法,比较熟练解决企业经营成果要素的会计实务问题。