NCHU Course Outline
Course Name (中) 中級會計學(二)(3063)
(Eng.) Intermediate Accounting (II)
Offering Dept Department of Finance
Course Type Elective Credits 3 Teacher LEE, CHAO-HSIUNG
Department Department of Finance / Undergraduate Language Chinese Semester 2026-SPRING
Course Description 1. 充分了解當今美國會計準則、國際會計準則與我國會計準則的差異。
2. 深入剖析各項財務報表之細節與貨幣時間價值
3. 各項會計科目的細部說明。
4. 衍生性金融商品的會計處理、員工分紅費用化等問題的說明。
Prerequisites 會計學,會計學(一),會計學原理
Relevance of Course Objectives and Core Learning Outcomes(%) Teaching and Assessment Methods for Course Objectives
Course Objectives Competency Indicators Ratio(%) Teaching Methods Assessment Methods
1. 建立基礎專業知能 50% 討論與發表 個案研討
2. 學習問題分析與邏輯推理 50% 口述、演算、討論 測驗
1.Independent Analysis
2. Professional knowledge and application
50
50
Lecturing
Other
Quiz
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 金融負債與債務重整
Week 2 金融負債與債務重整
Week 3 權益及股份基礎給付
Week 4 權益及股份基礎給付
Week 5 每股盈餘與複雜資本結構
Week 6 每股盈餘與複雜資本結構
Week 7 收入
Week 8 收入
Week 9 期中考試
Week 10 租賃
Week 11 租賃
Week 12 員工福利
Week 13 員工福利
Week 14 所得稅
Week 15 所得稅
Week 16 會計原則變動
會計原則變動
期末考試
self-directed
learning
   01.Participation in professional forums, lectures, and corporate sharing sessions related to industry-government-academia-research exchange activities.

Evaluation
■期中考試 45 %   ■期末考試 45 %   □隨堂考: %
□作 業   %   □實 驗   %   ■其 他: 10 %
Textbook & other References
江淑玲,20223,中級會計學第四版,新陸書局。
Teaching Aids & Teacher's Website
iLearning
Office Hours
週一 10:00~12:00
Sustainable Development Goals, SDGs(Link URL)
08.Decent Work and Economic Growthinclude experience courses:N
Please respect the intellectual property rights and use the materials legally.Please respect gender equality.
Update Date, year/month/day:2026/01/04 16:39:40 Printed Date, year/month/day:2026 / 5 / 25
The second-hand book website:http://www.myub.com.tw/