本課程為會計學的入門課程，依章節重要性與連貫性區分初級會計學一、初級會計學二、初級會計學三。課程旨在幫助學生理解財務資訊的重要性、了解如何應用會計準則，並能編制和解讀四大財務報表，並認識商業經濟的運作模式。
初級會計學三：股東權益與現金流量 (Financial Accounting 103)
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June 2025
Assessments
4 assignments
Taught in Chinese (Traditional)
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There are 4 modules in this course
本單元將說明股東權益的基本架構及其在財務報表中的角色，內容涵蓋普通股、特別股、股本與資本公積、保留盈餘等項目的認列與衡量方式。亦將探討股利分配、庫藏股的處理原則，並介紹股東權益在財務報表中的表達方式與相關比率分析，協助學習者全面理解其財務意涵。
What's included
8 videos1 reading1 assignment
本單元將介紹各類投資的會計處理，包括債務型工具與權益型工具之分類、認列與衡量方式，並進一步探討債務型工具的減損規定。此外，亦說明權益法投資、合併財務報表的基本概念，及投資項目在財務報表中的表達方式與分析重點。
What's included
11 videos1 assignment
本單元將介紹現金流量表的基本概念與重要性，說明現金流量的分類及其對財務分析的意義。內容涵蓋直接法與間接法兩種編製方式，並透過實作題目協助理解營業、投資與籌資活動的現金流量計算。此外，也探討改良式間接法、金融工具相關現金流議題，以及如何連結資產負債表中現金餘額的變化進行整體財務分析。
What's included
12 videos1 assignment
本單元為初級會計學的最後一模組，將介紹財務報表分析的基本觀念與目的，並說明常見的分析方法，包括水平分析、垂直分析與比率分析等。課程將進一步探討進行財報分析時應關注的關鍵會計項目，說明盈餘品質對財務解讀的影響。
What's included
11 videos1 assignment
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