高级财务会计II课程简介英文版.docx

Course IntroductionAdvanced Financial Accounting IICourse Name： Advanced Financial Accounting IICourse Code：Prerequisites： Intermediate Financial Accounting I, Intermediate Financial Accounting II, advancedfinancial accounting IFollow-up Courses： AuditingBilingual Teaching or Not： noCredits： 2Total Credit Hours： 32Lecture Hours： 32Experiment Hours： 0Programming Hours： 0Practice Hours： 0School ： Accounting Department of Business SchoolTarget Major： AccountingCourse DescriptionAdvanced Financial Accounting II is the core course of accounting major. The (ask of this course is to guide students to learn the special and difficult problems in financial accounting, as well as the immature new problems in the research of accounting theory and practice. On the basis of middle-level accounting, students should study deeply to improve their comprehensive ability of analyzing, understanding and solving problems. The content of Advanced Financial Accounting II is based on the intermediate financial accounting, and studies the accounting theory and accounting procedures and methods in a wider range and deeper quantity limit. Therefore, students are required to have a better intermediate financial accounting course foundation.Course ResourcesTextbooks :Fu Rong. Advanced financial accounting |M1，Beijing: China University Press, 2020CPA accounting (MJ. Beijing: China finance and Economics Press, 2020References:1. Liu Yongze. Fu Rong. Advanced financial accounting MJ Dalian: Northeast University of Finance aiid Economics Press, 20202. Chu Yiyun. Senior financial accounting |M. Shanghai: Shanghai University of Finance and Economics Press. 20193. Accounting department of the Ministry of finance. International accounting standards |M. Beijing: financial and economic press. 20174. Accounting department of the Ministry of finance. Accounting standards fbr business enterprises MJ.Beijing: financial and economic press, 20205. Floyd A. beams et al., trans. Chu Yiyun, Renmin University Press of China, 20116. International accounting standards, financial and economic press. 20177. Senior financial accounting. Third Edition, Chen Xinyuan, Shanghai University of Finance and Economics Press, 20188. Advanced accounting, Chu Yiyun, Shanghai University of Finance and Economics Press, 2017Reading Materials :1. Official website of Accounting Standards Committee of the accounting department of the Ministry of finance. Accounting standards for business enterprises, 20202. Annual report of listed companyn