ACCT 3112 財務報告（二） Financial Reporting II

 

Course Code	ACCT 3112 ACCT3112			科目名稱		Financial Reporting II 財務報告（二）
教員	Professor ZHOU Yuqing [官方介紹] [學術著作]			學　　分		3學分
課程性質	PACC 必修			同科其他選擇		Professor ZHANG Yinglei
Workload	l   PAPER l   MIDTERM l   FINAL EXAM								好重
									重
									平均	1
									輕
									極輕
評價教學內容	#1 正常3字頭嘅難度：Current Liabilities, Long Term Debt, Equity, Convertibles, Long Term Investment, Tax Accounting, Pension Accounting, Accounting Changes
評價教員教學	#1 教得好hea，上堂照讀 PowerPoint，連幾張 PowerPoint slides 都係抄出版社同其他 professors，甚至考試題目都有部分係抄上年嘅題目。有試過內地學生問左個刁鑽少少嘅問題佢都答唔到，好明顯就冇prep好就上堂。成日都會臨上堂甚至上完堂先upload更新版嘅slides，令人無所適從。考試就一般般難度，但都有一定數量嘅文字題。
CUSIS科目資料	Description： This course, a continuation of ACCT3111, will emphasize on stock-holders' equity and such other special accounting items as inflation accounting, leases, pensions and other post-employment benefits, accounting changes, and the more sophisticated aspects of financial reporting.   Learning Outcome： After completing this course, students should be able to - strengthen the generic skills that include cognitive and intellectual skills (critical analysis and integrate knowledge etc.); - acquire specific knowledge and skills in financial accounting; - have a good understanding about the analysis and interpretation of financial statements; - compare the differences between Hong Kong standards and International Accounting Standards.
其他資料	2223Sem1：學位 60|註冊 60|剩餘 0 2223Sem1：學位 50|註冊 45|剩餘 5 2223Sem1：學位 60|註冊 25|剩餘 35
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