103 學年度會計師專業學程
103 Academic year Program of Professions on CPA |
一、規劃單位：會計學系
I. Planning Department: Department of Accounting |
二、依重要相關事項，修滿下列科目達 25.0 學分，完成本學程
II. According to important notes, 25.0 credits will be completed in the following subjects to complete the Program. |
三、課程明細：
III. Course details: |
科目名稱
Course Title(Chinese) | 英文科目名稱
Course Title(English) | 科目代碼
Course Number | 學分
Credit | 年級
Department & Grade | 學期
Semester | 修別
Type | *先修科目或#背景科目
*Prerequisite course or #Background course | 備註
Remarks | 課群/學群
Program |
| 中級會計學(下) | Intermediate Accounting (Il) | ACCT10420 | 4.0 | 二 | 下 | 必(Required) | *會計學原理(二)(*Accounting Principle (II)) | | |
| 財務會計準則 | A Survey of Financial Accounting Standards | ACCT30700 | 3.0 | 三 | 上 | 必(Required) | *中級會計學(上)(*Intermediate Accounting (I)) | | |
| 成本與管理會計(下) | Cost and Management Accounting (II) | ACCT11120 | 3.0 | 三 | 下 | 必(Required) | *成本與管理會計(上)(*Cost and Management Accounting (I)) | | |
| 高級會計學(下) | Advanced Accounting (II) | ACCT11220 | 3.0 | 三 | 下 | 必(Required) | *中級會計學(下)(*Intermediate Accounting (Il)) | | |
| 財務報表分析 | Financial Statement Analysis | ACCT30000 | 3.0 | 三 | 下 | 必(Required) | *會計學原理(二)(*Accounting Principle (II)) | | |
| 審計學(下) | Auditing (II) | ACCT40120 | 3.0 | 四 | 上 | 必(Required) | *中級會計學(上)(*Intermediate Accounting (I)) | | |
| 以下科目 5 選 2，至少需修習 6.0 學分(select 2 lectures from 5 lectures, at least 6.0 credits) |
| 證券交易法 | Securities Exchange Law | ACCT31300 | 3.0 | 二 | 下 | 選(elective) | | | |
| 稅務會計 | Tax Accounting | ACCT30100 | 3.0 | 三 | 上 | 選(elective) | | | |
| 衍生性商品會計 | Accounting for derivatives | ACCT31710 | 3.0 | 三 | 下 | 選(elective) | *中級會計學(上)(*Intermediate Accounting (I)) | | |
| 會計實務 | Accounting Practice | ACCT30200 | 3.0 | 四 | 上 | 選(elective) | | | |
| 政府會計 | Government Accounting | ACCT40200 | 3.0 | 三 | 下 | 選(elective) | | | |
四、重要相關事項：
IV. Important notes:
|