初級會計學三：股東權益與現金流量 (Financial Accounting 103)

初級會計學三：股東權益與現金流量 (Financial Accounting 103)

Instructor: 陳坤志

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4 modules

Gain insight into a topic and learn the fundamentals.

Beginner level

Recommended experience

1 week to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

4 modules

Gain insight into a topic and learn the fundamentals.

Beginner level

Recommended experience

1 week to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

Skills you'll gain

Details to know

Shareable certificate

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Assessments

4 assignments

Taught in Chinese (Traditional)

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There are 4 modules in this course

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。

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

8 videos Total 131 minutes

13-0：前言 2 minutes
13-1：股東權益 26 minutes
13-2：普通股 9 minutes
13-3：股本與資本公積 10 minutes
13-4：保留盈餘 5 minutes
13-5：股利 23 minutes
13-6：庫藏股 27 minutes
13-7：財報表達與分析 29 minutes

1 reading Total 1 minute

NTU MOOC 課程問題詢問與回報機制 1 minute

1 assignment Total 30 minutes

Ch13 評量 30 minutes

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

11 videos Total 125 minutes

14-1：投資 20 minutes
14-2：債務型工具投資之 AC 金融資產 11 minutes
14-3：債務型工具投資之 FVOCI 金融資產 22 minutes
14-4：債務型工具投資之 FVPL 金融資產 5 minutes
14-5：債務型工具投資之練習 12 minutes
14-6-1：債務型工具投資之減損一 18 minutes
14-6-2：債務型工具投資之減損二 6 minutes
14-7：權益工具投資 15 minutes
14-8：權益法 9 minutes
14-9：合併財務報表 2 minutes
14-10：財報表達 6 minutes

1 assignment Total 30 minutes

Ch14 評量 30 minutes

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

12 videos Total 130 minutes

15-1：現金流量表 12 minutes
15-2：現金流量分類 17 minutes
15-3：現流表編制方法——直接法 15 minutes
15-4：現流表編制方法——間接法 16 minutes
15-5：現流表編制方法題目 4 minutes
15-6：以間接法編制的營業活動現金流 9 minutes
15-7：以直接法編制的營業活動現金流 14 minutes
15-8：以直接法編制的投資及籌資活動現金流 9 minutes
15-9：對照現金流量表與資產負債表現金餘額變化 5 minutes
15-10：改良式間接法 8 minutes
15-11：金融工具相關議題 14 minutes
15-12：財報分析 9 minutes

1 assignment Total 30 minutes

Ch15 評量 30 minutes

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

11 videos Total 114 minutes

16-1-1：財務報表分析一 12 minutes
16-1-2：財務報表分析二 11 minutes
16-2：水平分析 3 minutes
16-3：垂直分析 4 minutes
16-4-1：比率分析一 10 minutes
16-4-2：比率分析二 8 minutes
16-4-3：比率分析三 14 minutes
16-5：財報分析時應注意的會計項目 7 minutes
16-6：盈餘品質 16 minutes
16-7：財報分析派別釋例 28 minutes
16-8：結語 2 minutes

1 assignment Total 30 minutes

Ch16 評量 30 minutes

Instructor

陳坤志

National Taiwan University

3 Courses 5,724 learners

Offered by

National Taiwan University

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