【课程大纲】

第1天�


A.��Accounting


-Accounting and Accountancy


-Accounting Policies and Standards


-Accounting Assumptions and Principles


-The Balance Sheet


-Income Statement


-Statement of Cash Flow


-Exercise: Create a financial statement in English


B.��Financial
Analysis and Reporting


-Core Ratios for Financial Analysis


-Communicating skills in workplace: memo writing


-Financial Reporting as An Information System


-Key Phrases Required for Report Writing


-Communicating skills in workplace: report writing


C.��Costing


-Accumulating and Measuring Costs


-�Basic concepts of costing


-�Costing System


-Communicating skills in workplace: letter writing


第2天


D.�Management
Accounting


-Essential of Management Accounting


-Management accounting—the arts of deciding


-Budgeting


-Controlling


-Communicating skills in workplace: graphic description


E.���Capital
Budgeting


-The Process of Capital Budgeting


-�Estimating project


-�Project evaluation and
selection


-Communicating skills in workplace: business talk


F.���Internal
Control


-Brief Understanding of Internal Control


-Presentation Skills