财务会计 (刘南钦)FIN2032023春 2022春  
2023春 2022春
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选课类别:专业任务 教学语言:双语
课程类别:专业基础课 开课单位:金融系
课程层次:本科 获得学分:3.0
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课程简介(教工部数据)
本课程的目的是帮助学生了解会计信息,使他们能够在实践中恰当的使用它。在完成本课程后,学生应能够:(1)了解会计概念和程序,(2)分析财务报表,(3)衡量一个公司的净收入、现金流量、资产、负债和股东权益。成绩:出勤5%,课堂表现5%,平时作业15%,期末报告10%,期中考试30%,期末考试35%。


The goal of this course is to help students understand accounting information so that they can use it appropriately in a practical setting. After completing this course, students should be able to: (1) understand the accounting concepts and procedures, (2) analyze financial statements, (3) measure a company’s net income, cash flow, asset, liability and shareholder’s equity. Grading: Attendance 5%, Class Performance 5%, Assignments 15%, Final Presentation 10%, Mid-Term Test 30%, Final Exam 35%.
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