财务会计概论（中文版）

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财务会计概论（中文版）

This course is part of 商务基础 (中文版) Specialization

Instructor: Brian J Bushee

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4 modules

Gain insight into a topic and learn the fundamentals.

84 reviews

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.

84 reviews

1 week to complete

at 10 hours a week

Flexible schedule

Learn at your own pace

Skills you'll gain

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Assessments

5 assignments

Taught in Chinese (Simplified)

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This course is part of the 商务基础 (中文版) Specialization

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There are 4 modules in this course

学习必需的技术技能，从而掌握分析财务报表和披露财务信息用于财务分析的能力，并了解会计标准和高管层激励对财务报告流程的影响。学完本课程后，您将学会阅读三种最常见的财务报表：利润表、资产负债表和现金收支一览表。然后，您可以运用所学技能处理现实商务挑战，这也是沃顿商学院商务基础专项课程的组成部分。

学习会计学就像学习一门外语，您要做大量基础练习（语法、句法、习语等）。要阅读以这门“外语”（我们以财务报表为例）书写的书籍，您必须掌握本材料中介绍的基础知识。我们从本周开始学习这些基础知识。我们首先要学习的是财务报表概述。需要使用哪些类型的报表？规则由谁制定？规则由谁实施？然后，我们将介绍资产负债表等式并定义/探讨资产、负债和股东权益。我们将介绍借贷记账，并做许多将交易“翻译”成借项和贷项的练习。最后，我们将通过一家创业公司的案例，帮助您深入了解从记录新公司首笔交易开始，到制作首套财务报表全程必需的所有环节。

What's included

9 videos7 readings1 assignment

9 videos Total 128 minutes

1.1.1: 财务报表概述 11 minutes
1.1.2: 财务报表示例 12 minutes
1.2.1: 资产负债表等式 13 minutes
1.2.2: 资产、负债和股东权益 20 minutes
1.3.1: 借贷记账 I 14 minutes
1.3.2: 借贷记账 II 16 minutes
1.4.1: 案例，第 1 部分 16 minutes
1.4.2: 案例，第 2 部分 16 minutes
1.5: 3M 公司：年度财务报表导览 10 minutes

7 readings Total 70 minutes

课程大纲 10 minutes
常见问题解答 FAQs 10 minutes
PDFs 10 minutes
PDFs 10 minutes
PDFs 10 minutes
PDFs 10 minutes
PDF 10 minutes

1 assignment Total 30 minutes

#1 作业 1 30 minutes

我们将首先讨论权责发生制会计方法及其对利润表科目认定的影响：收入和支出。然后，我们将介绍调整分录（必须使用调整分录才能制作内部账册，以便将来编制财务报表）。最后，我们将讨论结账分录及如何制作资产负债表和利润表。在上面每一阶段的学习中，我们仍然会以前面提到的创业公司为例。要是这周结束之后，日记账分录还没让您“学腻”，那就算我工作不到位！

What's included

8 videos6 readings1 assignment

8 videos Total 110 minutes

2.1: 收入和支出 20 minutes
2.2: 案例，第 3 部分 13 minutes
2.3.1: 调整分录 I 15 minutes
2.3.2: 调整分录 II 15 minutes
2.4.1: Relic Spotter 案例，第 4a 部分 11 minutes
2.4.2: Relic Spotter 案例，第 4b 部分 10 minutes
2.5: 财务报表和结账分录 16 minutes
2.6: 3M 公司：利润表和资产负债表 10 minutes

6 readings Total 60 minutes

PDF 10 minutes
PDF 10 minutes
PDF 10 minutes
PDF 10 minutes
PDF 10 minutes
PDF 10 minutes

1 assignment Total 30 minutes

作业 2 30 minutes

现金为王！首先我们要根据活动目的将现金流分为经营现金流、投资现金流和融资现金流几类。然后我们将建立和分析现金流量表。我们将为前面用作示例的创业公司建立和分析现金流量表，对该公司之前的案例进行总结。最后，我们将讨论营运收入、营运现金流、息税折旧摊销前利润 (EBITDA) 和净现金流的区别。

What's included

7 videos4 readings1 assignment

7 videos Total 115 minutes

3.1.1: 经营、投资和融资现金流 14 minutes
3.1.2: Relic Spotter 案例，第 5 部分 16 minutes
3.2.1: 现金流量表 15 minutes
3.2.2: Relic Spotter 案例，第 6 部分 18 minutes
3.3.1: 更多现金流量表 (SCF) 主题和息税折旧摊销前利润 (EBITDA) 17 minutes
3.3.2: 现金流与税折旧摊销前利润 (EBITDA) 示例 21 minutes
3.4: 3M 公司：现金流 14 minutes

4 readings Total 40 minutes

PDF 10 minutes
PDF 10 minutes
PDF 10 minutes
PDF 10 minutes

1 assignment Total 30 minutes

作业 3 30 minutes

我们本周要进行期末考试。因为考试原因，我将在本周介绍比率分析，其中不会涉及任何“新”材料。课上将定义和讨论一系列的财务比率指标，基本上就是一个财务指标除以另一个得到的。但是要深入理解资产负债表和利润表就需要分析这些财务比率。同时，我们将通过一些财务比率分析视频复习之前学习的材料，帮助各位准备考试。不过考试中没有关于财务比率分析的题目。等考试完，您就可以用您丰富的财务会计知识去向您的家人、朋友和同事炫耀啦！

What's included

5 videos3 readings2 assignments

5 videos Total 73 minutes

4.1: 比率分析概览 22 minutes
4.2: Plainview Technology 案例，第 1 部分 16 minutes
4.3: Plainview Technology 案例，第 2 部分 19 minutes
4.4: Plainview Technology 案例，第 3 部分 11 minutes
4.5: 3M 公司：比率 6 minutes

3 readings Total 30 minutes

PDF 10 minutes
PDFs 10 minutes
PDF 10 minutes

2 assignments Total 60 minutes

期末考试，第 1 部分 30 minutes
期末考试，第 2 部分 30 minutes

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Instructor

Instructor ratings

(5 ratings)

Brian J Bushee

University of Pennsylvania

5 Courses 526,361 learners

Offered by

University of Pennsylvania

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Reviewed on Nov 28, 2016

one of the best accounting courses I have ever taken!

Reviewed on Apr 21, 2019

Excellent！Hopefully Prof. Brain Bushee can issue more courses in accounting in the future. He is so fantastic!

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