《財務(wù)管理學(xué)》課程中英文簡介WORD

1、文檔可能無法思考全面，請瀏覽后下載! 財務(wù)管理學(xué)課程中英文簡介Corporate Finance課程代碼：040013A/040013BCourse Code：040025A/040015A /040012B 040025A/040015A /040012B 040025A/040015A課程名稱：財務(wù)管理學(xué)Course Name：Corporate Finance學(xué) 時：48/32/80Periods：48/32/80學(xué) 分：3/2/5Credits：3/2/5考核方式：考查/考試Assessment：Inspection/Examination先修課程：Preparatory Course

2、s： 成本管理會計學(xué)（上）MA1 Management Accounting本課程是國際會計專業(yè)方向的基礎(chǔ)財務(wù)管理學(xué)課程，主要講授的是財務(wù)經(jīng)理在進(jìn)行投資、籌資和日常營運(yùn)管理過程中如何進(jìn)行財務(wù)決策，才能實(shí)現(xiàn)股東財富最大化這一企業(yè)理財目標(biāo)。先修課程為管理會計基礎(chǔ)（MA1）。該課程主要包括以下內(nèi)容：（1）財務(wù)管理學(xué)簡介； （2）財務(wù)環(huán)境和其組成要素分析。（3）證券估價。（4）利息率和匯率的確定：利息率的影響因素和確定步驟、利率期限結(jié)構(gòu)、風(fēng)險溢價、匯率的影響因素、購買力平價理論和利率平價理論。（5）戰(zhàn)略決策資本預(yù)算：主要講授項目現(xiàn)金流的確定、資本預(yù)算方法和決策標(biāo)準(zhǔn)、內(nèi)部報酬率法的優(yōu)缺點(diǎn)分析、資本限額決

3、策、資本預(yù)算決策中的風(fēng)險分析。（6）戰(zhàn)略決策資本成本：主要講授資本結(jié)構(gòu)、個別資本成本（包括債券、優(yōu)先股、普通股）和綜合資本成本的確定。（7）經(jīng)營決策營運(yùn)資本管理：主要講授營運(yùn)資本籌資決策、存貨、應(yīng)收帳款的管理。（8）財務(wù)計劃：主要講授財務(wù)計劃（或資金需求計劃）的編制和分析。Corporate Finance Fundamentals FN1 is a fundamental course in managerial finance with an emphasis on the major decisions to be made by the financial executive of a

4、n organization. Topics introduced in FN1 include the following parts:Part 1 Introduction to the corporate finance; Part 2 The financial environment，including the financial system, the major intermediaries and the specialized markets; Part 3 Security valuation: Risk-free assets, including the interes

5、t rate as an opportunity cost, varying compound intervals and annuities; Part 4 The determinants of interest rates, including the determinants of interest rates, term structure effects; Part 5 Security valuation: Risk-adjusted discount rates, including the determinants of equity prices, the relation

6、ship between the price and the expected return; Part 6 Strategic decisions: Capital budgeting and cash flow estimation, including the capital budgeting process, estimating cash flows; Part 7 Strategic decisions: Capital budgeting evaluation criteria, including the NPV rule measures shareholder wealt

7、h, alternative capital budgeting criteria; Part 8 274 / 68Financial planning, including Important elements in financial planning and the benefits of financial planning.財務(wù)管理學(xué)課程中英文簡介Financial Management課程代碼：040015ACourse Code：040015A課程名稱：財務(wù)管理學(xué)Course Name：Financial Management學(xué) 時：80Periods：80學(xué) 分：5Credit

8、s：5考核方式：考試Assessment：Examination先修課程：會計學(xué)基礎(chǔ)Preparatory Courses：Accounting財務(wù)管理學(xué)是會計學(xué)和注冊會計師專業(yè)的學(xué)科基礎(chǔ)課，開設(shè)本課程的主要任務(wù)是加強(qiáng)學(xué)生對財務(wù)管理理論與實(shí)務(wù)的全面、深入了解，培養(yǎng)學(xué)生課堂討論和課外閱讀與寫作的習(xí)慣，引導(dǎo)學(xué)生對有關(guān)現(xiàn)代企業(yè)財務(wù)管理問題進(jìn)行思考，從而培養(yǎng)出適應(yīng)市場經(jīng)濟(jì)需要的中級理財者。本課程以資金時間價值和風(fēng)險價值為基礎(chǔ)，以資金的籌集、投放和利潤分配管理為主線，以提高企業(yè)價值為目標(biāo)，進(jìn)而拓展介紹為實(shí)現(xiàn)這一目標(biāo)所需掌握的相關(guān)理論與方法，本課程主要包括三方面主要內(nèi)容。第一部分是財務(wù)管理的基礎(chǔ)觀念與基本

9、方法，主要介紹了財務(wù)報表分析方法的應(yīng)用；財務(wù)預(yù)測的基本方法和財務(wù)預(yù)算的編制原理與方法；資金時間價值、風(fēng)險價值的計量，以及資產(chǎn)內(nèi)在價值的估算技術(shù)。第二部分是財務(wù)管理的核心內(nèi)容，主要包括籌資管理、投資管理、營運(yùn)資本管理和利潤分配管理。第三部分是財務(wù)管理專題，主要包括企業(yè)價值評估和期權(quán)估價，主要介紹期權(quán)估價的原理，期權(quán)估價的基本方法以及實(shí)務(wù)期權(quán)估價的主要內(nèi)容與方法。Financial Management is a fundamental course for the accounting and CPA major, whose major mission is as below: make th

10、e students have the comprehensive understanding of the financial management theory and practice; cultivate good habits of in-class discussion and out-class reading & writing; direct the students to think over the problems related to the modern enterprise financial management, so that the students ca

11、n acquire the knowledge and skills required to be a qualified middle level financial executive. Based on the time value of money and the risk value, the course take the acquisition, investment and distribution of funds as a mainstream，exploring the related theory and practice required to achieve the

12、 goal of increasing enterprise value. The course mainly consist of below three parts: Part One is fundamental financial management concept and method, mainly comprise the application of financial statement analysis, financial forecasting skill and financial budget preparation method , measurement of

13、 the time value, and the risk value of funds and intrinsic value of assets. Part Two is the core part of financial management, mainly comprise funds acquisition management, investment management, working capital management and profit distribution management. Part Three is the financial management sp

14、ecialized topics, mainly consist of enterprise value assessment and option valuation, exploring the underlying theories, basic methods of option valuation. It also introduces the real option practice.會計學(xué)課程中英文簡介Accounting Principles課程代碼：040033B/040033A/040034ACourse Code：040033B/040033A/040034A課程名稱：會

15、計學(xué)Course Name：Accounting Principles學(xué) 時：48/64Periods：48/64學(xué) 分：3/4Credits：3/4考核方式：考查/考試Assessment：Inspection /Examination先修課程：經(jīng)濟(jì)學(xué)Preparatory Courses：Economics會計學(xué)課程是教育部規(guī)定的大學(xué)本科管理類、經(jīng)濟(jì)類專業(yè)必修的學(xué)科基礎(chǔ)課程，是一門實(shí)踐性和系統(tǒng)性較強(qiáng)的課程。本課程能夠滿足非會計專業(yè)學(xué)生學(xué)習(xí)會計知識的需要。通過本課程的學(xué)習(xí)，學(xué)生應(yīng)能夠全面了解現(xiàn)代會計學(xué)的總體框架和基本理論，熟悉會計核算的基本方法和基本技能，較熟練地解讀財務(wù)報表，以適用21世紀(jì)

16、經(jīng)濟(jì)管理工作對“通用型”專業(yè)人才的需求。本課程是財務(wù)管理、財務(wù)分析等課程的學(xué)習(xí)基礎(chǔ)，并有助于非會計專業(yè)學(xué)生專業(yè)課程的學(xué)習(xí)。本課程包括三部分內(nèi)容：第一部分，會計的基本理論與方法，包括會計概述；會計的確認(rèn)、計量、記錄與報告；會計循環(huán)與會計信息系統(tǒng)。第二部分，企業(yè)生產(chǎn)經(jīng)營活動的核算，包括企業(yè)籌資活動、供應(yīng)活動、生產(chǎn)活動、銷售活動、投資活動和財務(wù)成果的核算，以及企業(yè)生產(chǎn)經(jīng)營活動的計算機(jī)會計處理及應(yīng)用；第三部分，會計信息的集成、發(fā)布與利用，包括財務(wù)報表以及會計的決策與控制。Accounting Principles is the prerequisite course which is practica

17、l and systematic for management majors and economic majors regulated by Ministry of Finance. By taking this course, students are required to understand the framework of accounting principles and basic theories, to get familiar with basic accounting methods, and interpret financial statements. This c

18、ourse is the basis for financial management, financial analysis. It will be of great help for students to study other professional courses. This course cover three parts: (1) basic theories and methods which includes accounting basics, accounting measurement, recording and reporting, accounting cycl

19、e and information system; (2) accounting for manufacturing business, which includes financing activities, supply activities, manufacturing activities, sales activities, investing activities, and computerized processing of accounting records and applications; (3) integration of accounting information

20、, publishing and use of information, which includes financial planning and control. 會計學(xué)基礎(chǔ)課程中英文簡介Accounting Basics課程代碼：040044A/040043A/Course Code：040044A/040043A/040043B/040042B040043B/040042B課程名稱：會計學(xué)基礎(chǔ)Course Name：Accounting Basics學(xué) 時：64/48/32Periods：64/48/32學(xué) 分：4/3/2Credits：4/3/2考核方式：考試/考查Assessmen

21、t：Examination/Inspection先修課程：經(jīng)濟(jì)學(xué)、管理學(xué)Preparatory Courses：Economics, Management會計學(xué)基礎(chǔ)課程是國內(nèi)外會計學(xué)歷教育公認(rèn)的學(xué)科基礎(chǔ)課程。本課程將奠定會計專業(yè)大學(xué)本科學(xué)生學(xué)習(xí)會計專業(yè)知識的基礎(chǔ)，幫助學(xué)生由非專業(yè)學(xué)習(xí)轉(zhuǎn)向?qū)I(yè)化學(xué)習(xí)。通過本課程學(xué)習(xí)使學(xué)生能夠全面了解現(xiàn)代會計學(xué)的總體框架和基本理論，熟悉會計核算的基本方法和基本技能。 本課程分為課程教學(xué)與實(shí)驗教學(xué)。課程教學(xué)主要以會計學(xué)基礎(chǔ)教材講授為主，構(gòu)架會計學(xué)基礎(chǔ)的概念體系，系統(tǒng)會計學(xué)的基本理論，講解與訓(xùn)練會計基本技術(shù)方法，學(xué)習(xí)會計工作法規(guī)體系。體驗會計核算的理論基礎(chǔ)和基本方法。

22、實(shí)驗教學(xué)以會計學(xué)基礎(chǔ)手工實(shí)驗課程的實(shí)驗教材為主，與課程教學(xué)內(nèi)容配套銜接，通過以會計基本技能訓(xùn)練為主要內(nèi)容的各個實(shí)驗，一方面驗證學(xué)生所學(xué)理論與方法是否掌握；另一方面使學(xué)生能更加系統(tǒng)地熟悉會計核算的基本程序和具體方法，加深對基本理論、基本方法和基本技能的理解、掌握和運(yùn)用，達(dá)到理論教學(xué)與會計實(shí)踐的統(tǒng)一。Accounting Basics which is a fundamental course of the accounting education provides the basic knowledge of accounting for accounting majors. It helps

23、students with their specialized study. By taking this course, students will fully understand the accounting framework and basic principles, and get familiar with the basic methods and basic skills of accounting methods. This course is divided into class teaching and experiment teaching. Class teachi

24、ng mainly focuses on teaching conceptual framework of accounting basics, basic theories of accounting, practicing the basic practical methods, and learning accounting rules and its systems. Experiment teaching is based on the textbook entitled “Experiment Courses for Accounting Basics”, which is rel

25、ated to the textbook contents. by taking the experiment of basic accounting skills, it tests whether students have mastered the knowledge of the theories and methods. On the other hand, it helps students to master the procedure of accounting practice and further understand the basic theories, basic

26、principles and basic skills.會計學(xué)原理課程中英文簡介Financial Accounting 1課程代碼：040054ACourse Code：040054A課程名稱：會計學(xué)原理Course Name：Financial Accounting 學(xué) 時：64Periods：64學(xué) 分：4Credits：4考核方式：考試Assessment：Examination先修課程：無Preparatory Courses：None本課程是面向會計學(xué)院“國際會計專業(yè)方向”開設(shè)的專業(yè)基礎(chǔ)課，使用全英文的教學(xué)材料,包括講義、教材等,授課采用以英文為主的中英文雙語教學(xué)。本課程是“國際會

27、計專業(yè)方向”一門介紹性的專業(yè)基礎(chǔ)課程。本課程目的是為學(xué)生介紹（1）常見財務(wù)會計概念；（2）編制財務(wù)報表所使用的基本程序和方法；（3）會計信息在管理和財務(wù)決策中的用途；（4）會計工作中應(yīng)該考慮的各種職業(yè)道德問題。本課程內(nèi)容兼顧會計理論和會計職業(yè)實(shí)踐兩方面。本課程共分為十個單元，（1）會計概念簡介；（2）記錄經(jīng)濟(jì)業(yè)務(wù)；（3）賬戶調(diào)整后編制報表及完成會計循環(huán)；（4）商業(yè)活動的會計核算；（5）存貨和特種日記賬；（6）內(nèi)部控制和現(xiàn)金、短期投資和應(yīng)收項目的會計核算（7）固定資產(chǎn)、自然資源和無形資產(chǎn)；（8）流動負(fù)債和長期負(fù)債；（9）合伙企業(yè)和股份公司的產(chǎn)權(quán)；（10）現(xiàn)金流量表和財務(wù)報表分析的比率。FA1 i

28、s an introductory course designed to help students build a solid foundation of knowledge and skills in preparation for the other courses in financial accounting, as well as other related courses in the accounting curriculum.The broad aims of the course are to provide students with a sound introducti

29、on to the general concepts of financial accounting；procedures used in the preparation of financial statements；use of accounting information in managerial and financial decision- making；various ethical considerations in accounting.FA1 addresses not only the technical and procedural aspects of prepari

30、ng external financial statements but also the concepts and principles of the accounting process. Financial Accounting 1 consists of ten parts to be described below.Part 1: An introduction to accounting concepts; Part 2: Recording transactions; Part 3: Adjusting the accounts, preparing the statements

31、, and completing the accounting cycle; Part 4: Accounting for merchandising activities; Part 5: Inventories and special journals; Part 6: Internal control and accounting for cash, temporary investments, and receivables; Part 7: Fixed assets, natural resources, and intangibles; Part 8: Current and lo

32、ng-term liabilities; Part 9: Accounting for partnerships and corporations; Part 10 The cash flow statement and the conceptual framework of accounting.IT審計課程中英文簡介IT Auditing課程代碼：040062A/040062BCourse Code：040062A/040062B課程名稱：IT審計Course Name：IT Auditing學(xué) 時：32Periods：32學(xué) 分：2Credits：2考核方式：考試/考查Assessmen

33、t：Examination/Inspection先修課程：會計信息系統(tǒng)Preparatory Courses：Accounting Information SystemIT審計是現(xiàn)代審計學(xué)與信息技術(shù)相融合而發(fā)展起來的適應(yīng)信息時代要求的實(shí)用性較強(qiáng)的前沿學(xué)科。該課程以會計信息系統(tǒng)為核心、以企業(yè)管理信息系統(tǒng)為對象，運(yùn)用專門審計方法和手段，對系統(tǒng)的規(guī)劃、設(shè)計、實(shí)施、運(yùn)行及維護(hù)等各個階段或關(guān)鍵環(huán)節(jié)的過程和結(jié)果進(jìn)行測試和評價，對以會計信息的處理過程和輸出結(jié)果為主要內(nèi)容發(fā)表審計結(jié)論。通過本課程的學(xué)習(xí)，使學(xué)生全面了解會計信息化環(huán)境下審計的特征和要求，理解計算機(jī)系統(tǒng)內(nèi)部控制的評價方法和相關(guān)測試原理，掌握計算機(jī)審

34、計的過程、步驟和技術(shù)要領(lǐng)，能獨(dú)立地對被審計對象信息系統(tǒng)的審計目標(biāo)發(fā)表客觀公正的審計結(jié)論，適應(yīng)信息時代對現(xiàn)代審計人才的較高要求。經(jīng)過IT審計專業(yè)理論和實(shí)踐訓(xùn)練的學(xué)生能獨(dú)立開展會計信息系統(tǒng)的鑒證、咨詢、信息系統(tǒng)規(guī)劃和控制以及管理信息化實(shí)施等方面的具體工作，為會計、審計和管理事業(yè)培養(yǎng)合格的專門化人才。IT Auditing is a practical course required in the information age resulting in rapid development in economy and information technology . This course cov

35、ers the accounting information system, the business management information system, auditing methods, system planning, designing and the maintenance. On the completion of this course, students will be able to: 1) comprehensively understand the characteristics and the requirements of auditing under th

36、e informationization environment; 2) understand the assessment methods and the correlation test principles of AIS internal control; 3) grasp the audit process, steps and the skills involved, drawing fair audit conclusions. This course also aims to prepare specialized experts for CPA vocation.財務(wù)報表審計課

37、程中英文簡介Audit of Financial Statements課程代碼：040073ACourse Code：040073A課程名稱：財務(wù)報表審計Course Name：Audit of Financial Statements學(xué) 時：48Periods：48學(xué) 分：3Credits：3考核方式：考試Assessment：Examination先修課程：審計學(xué)基礎(chǔ)Preparatory Courses：principles of auditing本課程的教學(xué)內(nèi)容主要根據(jù)中國注冊會計師執(zhí)業(yè)規(guī)范準(zhǔn)則及應(yīng)用指南展開，講述銷售與收款循環(huán)審計、采購與付款循環(huán)審計、生產(chǎn)與費(fèi)用循環(huán)審計、融資與投資循

38、環(huán)審計、貨幣資金審計、審計報告的撰寫與出具等內(nèi)容。本課程的教學(xué)目的是使學(xué)生在全面了解審計學(xué)的總體框架和基本理論的前提下，熟悉財務(wù)報表審計的基本方法和基本技能，培養(yǎng)適應(yīng)21世紀(jì)經(jīng)濟(jì)管理工作的“通用型”專業(yè)人才。本課程的教學(xué)，一要堅持理論與實(shí)際相結(jié)合，使學(xué)生明確審計在會計學(xué)專業(yè)課程體系的地位和作用。二要針對審計實(shí)務(wù)進(jìn)行講解，使學(xué)生能夠運(yùn)用審計的基本原理和各種技術(shù)方法，對企業(yè)會計報表的合法性、公允性作出比較客觀公正的評價，提出正確審計意見和建議，以充分發(fā)揮審計在市場經(jīng)濟(jì)中的監(jiān)督、評價與鑒證作用。三要采用多種教學(xué)方式，將課堂講授與學(xué)生自學(xué)相結(jié)合，程序安排與方法攻略相結(jié)合，增加作業(yè)和實(shí)踐環(huán)節(jié)，完善各個教

39、學(xué)環(huán)節(jié)的管理。Based on China Standards of Auditing and its references, this course focuses on audit practice of sales and revenue cycle, acquisition and payment cycle, manufacturing and expenses cycle, finance and investment cycle, as well as audit of cash and audit reporting.This course aims to get studen

40、ts familiar with the fundamental methods and techniques of financial statements audit with a full understanding of its overall framework and basic theory so as to cultivate “versatile” talents. In teaching, instructors need to combine theories and practice, then make the students aware of the positi

41、on and roles auditing plays in their course system. Second, instructors will go into more details in explaining audit practice, helping students assess the compliance and fairness of financial statements, using the fundamental principles and techniques, and then issue correct audit advice, which hel

42、ps supervise, evaluate and assure the financial information in market economy. Third, using multiple teaching methods, instructors will encourage self-study, doing assignments and practice. At the same time, management of each step is strengthened.財務(wù)分析課程中英文簡介Financial Analysis課程代碼：040082A/040082BCou

43、rse Code：040082A/040082B課程名稱：財務(wù)分析Course Name：Financial Analysis學(xué) 時：32Periods：32學(xué) 分：2Credits：2考核方式：考試/考查Assessment：Examination/Inspection先修課程：會計學(xué)基礎(chǔ)Preparatory Courses：Fundamental Accounting財務(wù)會計、成本會計Financial Accounting, Cost Accounting管理會計、財務(wù)管理Management Accounting, Financial Management稅法Taxation Law

44、財務(wù)分析是一門綜合性、實(shí)踐性和實(shí)用性很強(qiáng)的課程。就綜合性而言，本課程與有關(guān)的專業(yè)基礎(chǔ)課和專業(yè)課之間聯(lián)系密切，幾乎所有的管理類專業(yè)基礎(chǔ)課和專業(yè)課都可成為其先導(dǎo)課程，學(xué)生應(yīng)在理解和掌握專業(yè)基礎(chǔ)課和其他專業(yè)課的有關(guān)概念和方法之后，才能進(jìn)入財務(wù)分析課程的學(xué)習(xí)。就實(shí)踐性而言，在本課程的學(xué)習(xí)過程中，幾乎從頭至尾都需要學(xué)生熟練地運(yùn)用在專業(yè)基礎(chǔ)課和專業(yè)課中所學(xué)的各種知識去思考問題和解決問題。就實(shí)用性而言，本課程所傳授的知識和講解的方法是從事企業(yè)管理工作不可或缺的管理工具。通過本課程的學(xué)習(xí)，一是要將各種專業(yè)基礎(chǔ)課和專業(yè)課的知識融會貫通起來，在學(xué)生的腦海里形成完整的財務(wù)管理知識體系；二是要培養(yǎng)學(xué)生綜合運(yùn)用所學(xué)的財

45、務(wù)管理知識分析問題和解決問題的能力；三是讓學(xué)生切實(shí)掌握財務(wù)分析這門非常實(shí)用的財務(wù)管理工具，以便能夠在日后的工作中展現(xiàn)自己的才能。Financial Analysis is a course with its comprehensive, practical and applicable characteristics. It is related to the wide ranging of relevant professional fundamental courses and professional courses. Its preparatory courses may consis

46、t of almost all the professional fundamental courses and professional courses in management field. Students should not get into taking this course until they have thoroughly understood and grasped related concepts and techniques involved in preparatory courses. Students are required to analyze and s

47、olve problems by applying what they have learned in this course. In terms of applicability, techniques and skills introduced in this course are requisite managerial tools applied in business administration. On completion of this course, students should be able to: 1) acquire an integrated knowledge

48、framework of financial management by synthesizing what they have learned from various professional fundamental courses and professional courses; 2) cultivate abilities in analyzing and solving problems with financial management knowledge; 3) fully grasp the financial analyzing skills and techniques

49、so as to put in full play the potential in future work after graduation.財務(wù)管理信息化課程中英文簡介Financial Management Based on IT課程代碼：040093ACourse Code：040093A課程名稱：財務(wù)管理信息化Course Name：Financial Management Based on IT學(xué) 時：48Periods：48學(xué) 分：3Credits：3考核方式：考試Assessment：Examination先修課程：財務(wù)管理Preparatory Courses：Financi

50、al Management財務(wù)管理信息化課程是理財專業(yè)的核心課程。該課程是在掌握財務(wù)管理等先導(dǎo)課程內(nèi)容基礎(chǔ)上，結(jié)合信息系統(tǒng)和計算機(jī)技術(shù)的特點(diǎn)，全面系統(tǒng)地闡述利用信息系統(tǒng)和工具軟件解決財務(wù)管理問題的基本理論與方法，使學(xué)生在具有理財學(xué)專業(yè)理論知識基礎(chǔ)上，能夠應(yīng)用所學(xué)的計算機(jī)知識解決財務(wù)管理的問題，提高他們的理論應(yīng)用能力、實(shí)務(wù)操作能力，做到理論和實(shí)際相結(jié)合。財務(wù)管理信息化主要內(nèi)容包括財務(wù)管理信息化的基本概念和基礎(chǔ)知識、財務(wù)管理信息系統(tǒng)的應(yīng)用和利用工具軟件解決財務(wù)管理問題三大部分。通過財務(wù)管理信息化課程的教學(xué)，讓學(xué)生在了解現(xiàn)代財務(wù)管理基本理論與基本技術(shù)的基礎(chǔ)上，能夠利用現(xiàn)代信息技術(shù)解決財務(wù)管理問題，提

51、高學(xué)生分析具體問題、解決具體問題的能力。Financial Management based on Information Technology is a core course for finance majors, which belongs to the domain courses. It is based on grasping some preparatory courses such as financial management. This course covers the fundemantal theories and methods in solving problem

52、s about financial management by combining the characteristics of information system and computer technology. Through the course the students are intended to be able to solve the problems of finance with the professional theories and computing knowledge. And they are also intended to improve their ab

53、ility in theory application and practice. The course focuses on three parts: the basic concept and knowledge, the application of financial management information system and the application of software to deal with finance problems. On the completion of this course, students will be able to: 1) under

54、stand the basic theory and technology of modern financial management; 2) solve the finance problems with modern information technology; 3) improve their ability to analyze and solve problems.財務(wù)會計學(xué)課程中英文簡介 Financial Accounting課程代碼：040104A/040106A/040102BCourse Code：040104A/040106A/040102B課程名稱：財務(wù)會計學(xué)Cou

55、rse Name：Financial Accounting學(xué) 時：64/96/32Periods：64/96/32學(xué) 分：4/6/2Credits：4/6/2考核方式：考試/考查Assessment：Examination/inspection先修課程：會計學(xué)基礎(chǔ)Preparatory Courses：Accounting Basics財務(wù)會計學(xué)是會計學(xué)、財務(wù)管理和注冊會計師等專業(yè)的核心課程。該課程是在掌握會計學(xué)基礎(chǔ)等先導(dǎo)課程內(nèi)容基礎(chǔ)上，運(yùn)用會計學(xué)基礎(chǔ)的概念、原則和方法，緊密結(jié)合企業(yè)經(jīng)濟(jì)業(yè)務(wù)活動特點(diǎn)，全面系統(tǒng)地闡述企業(yè)財務(wù)會計基本理論與方法。本課程理論與實(shí)務(wù)并重，著重突出理論對實(shí)務(wù)操作的指導(dǎo)意

56、義，在財務(wù)會計概念框架指導(dǎo)下，以反映受托責(zé)任、提供決策相關(guān)信息為目標(biāo)，全面闡述企業(yè)所涉及的重要交易或事項的會計處理方法及理論依據(jù)，通過確認(rèn)、計量、記錄和報告等主要程序，最終提供一套通用的財務(wù)會計報告，以滿足與企業(yè)有利益關(guān)系的各方對會計信息的需要。同時財務(wù)會計學(xué)還會涉及財務(wù)會計領(lǐng)域中一些前沿問題，為進(jìn)一步學(xué)習(xí)高級財務(wù)會計學(xué)奠定基礎(chǔ)。本課程的教學(xué)目的是使學(xué)生能夠全面系統(tǒng)地掌握企業(yè)財務(wù)會計的基本理論、基本方法，以及財務(wù)會計基本循環(huán)過程和會計信息的生成；并為后續(xù)專業(yè)課程高級會計學(xué)、成本會計學(xué)、管理會計、財務(wù)管理學(xué)、審計學(xué)的學(xué)習(xí)奠定堅實(shí)的基礎(chǔ)；為學(xué)生將來從事會計、財務(wù)管理、審計或經(jīng)濟(jì)管理工作提供必要的知

57、識和技能的儲備。Financial Accounting is a core course for accounting majors, financial management majors and CPA majors. It is based on the course of accounting basics. This course covers the basic theory of financial accounting and its accounting methods, based on the principles of accounting, which is clo

58、sely related to economic activities of enterprises and businesses. This course focuses on theories and practice. Under the financial accounting framework, it expounds on the theory of accounting for the important activities and transactions for the enterprises. By going through the identifying, recording and reporting procedures, financial statements are finally delivered so as to satisfy the needs of the pa