课程代码：040102B/040104A Course Code：040102B/040104A
/040113A/040103A /040113A/040103A
课程名称：财务会计学 Course Name：Financial Accounting
学时：32/64/48/48 Periods：32/64/48/48
考核方式：考试/考查 Assessment：Examination/Evaluation
先修课程：会计学基础 Preparatory Courses：Accounting Fundamentals
《财务会计学》是注册评估师、注册税务师、财政、税务等专业的学科基础课。该课程运用会计学基础中的概念、原则与方法，着重阐述了企业资产、负债、所有者权益、收入、费用和利润等会计要素的确认、计量、记录和报告的理论与方法，以及财务会计报告的编制。
本课程的教学目的是使学生能够全面系统地掌握企业财务会计的基本理论、基本方法，以及财务会计循环和会计信息生成的过程，并为后续课程的学习奠定坚实的基础，为学生将来从事资产评估、税务以及其它经济管理工作提供必要的知识和技能的储备。
Financial accounting is the basic course for students majoring in certified asset appraiser, certified tax agents, public finance and taxation. It represents an intensive study and applying application of basic concepts, principles, methods referred in Accounting Fundamentals for in identifying, measuring, recording and reporting of the assets, liabilities, owner equity, revenue, expense and profit., It also expounds on the preparation of financial statements.
The purpose of the course is to get help the students master the basic principles and methods of financial accounting and the procedure of producing the accounting information and accounting cycle, then. Furthermore, it serves as a basis for subsequent courses. It also provides necessary knowledge and skills for students who will devote themselves into taking part in the asset appraisals, taxation and other management related work.
