教學內容 |
1.介紹我國及IFRS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 |
Syllabus |
1.Introduction Financial Accounting Standards Board of ROC and IFRS 2.Asset,Liabilities,Owner Equiaty,Income and Expense Recognition and 3.Review:The Income Statement,the Retained Earnings statement,Balance sheet and the Statement of Cash Flows |