教學內容 |
1.介紹我國及美國之會計理論體系及一般公認會計原則 2.資產、負債、權益之會計處理及評價;收入、費用之認列原則 3.財務報表說明 4.現金,應收款項,存貨,營業用資產會計處理 |
Syllabus |
1.Introduc Financial Accounting Standards Board of ROC and USA. 2.Introduce "generally accepted accounting principles". 3.Review:Income Statement, Retained Earnings statement,Balance sheet and Statement of Cash Flows. 4.Asset,Liabilities,Owner Equiaty,Income and Expense Recognition and Measurement. |