AC4301城大官方课程目录

AC4301 · Corporate Accounting II

公司会计 II

会计学系3 学分本科2026/27
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课程简介

该课程旨在:培养学生在香港按照公认会计原则(GAAP)编制和报告财务会计信息方面的概念技能和专业能力;使学生深入了解根据香港公认会计原则编制财务报表的基本会计概念和会计准则,供外部用户使用;培养学生在解释财务会计信息方面的分析技能;在团队环境中进行沟通,工作和有效管理。

中文名称与简介为机器辅助译文,尚待人工校对,以官方英文资料为准。

查看英文原文摘录

This course aims to: develop students' conceptual skills and professional competence in the preparation and reporting of financial accounting information under generally accepted accounting principles (GAAP) in Hong Kong; provide students with an in-depth understanding of the underlying accounting concepts and accounting standards governing the preparation of financial statements under Hong Kong GAAP for external users; develop students' analytical skills in interpreting the financial accounting information; and communicate, work and manage themselves effectively within a team environment.

官方课程资料

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