必修

This course continues the topics covered in Financial Accounting I, with a focus on the liabilities and equities. We identify the nature of liabilities and prepare all entries required for short-term and long-term liabilities. We emphasize the concepts of liabilities, equity issuance, dividends, share repurchases, and basic financial statement analysis of cash flows. This course also identifies and calculates financial ratios to assist in the analysis of the financial position of a company.

一、長期負債
1.應付債券的性質與發行
2.應付債券的清償與轉換
二、合夥會計
1.合夥組織概述
2.合夥會計的特徵
3.合夥損益的分配
三、公司會計
1.公司的概念
2.股本的概念
3.股本的發行
4.庫藏股票
5.每股帳面價值
四、投資
1. 金融資產的分類
2. 金融資產的衡量
3. 金融資產的損益認列
4. 長期股權投資
五、現金流量表
1.現金流量表的目的
2.現金流量的分類
3.現金流量表的編制
六、財務報表分析
1.財務報表分析的意義
2.財務報表分析的方法
3.共同比分析
4.比率分析

The course will cover the following important topics:
1. Current Liabilities
2. Accounting for Partnerships
3. Accounting for Corporations
4. Long-Term Liabilities
5. Investments and International Operations
6. Statement of Cash Flows
7. Analysis of Financial Statements