Advanced Accounting
高级财务会计探讨企业面临的特殊和复杂会计问题。内容包括企业合并、合并财务报表编制、外币业务与外币报表折算、衍生金融工具会计、套期保值会计、分部报告与中期报告、合伙会计、破产清算会计等高级专题。课程强调对复杂交易的职业判断和会计处理能力。
Advanced Financial Accounting explores special and complex accounting issues faced by enterprises. Topics include business combinations, consolidated financial statement preparation, foreign currency transactions and translation, derivative financial instruments, hedge accounting, segment and interim reporting, partnership accounting, and bankruptcy and liquidation accounting. The course emphasizes professional judgment and accounting treatment for complex transactions.
选取一个真实的企业并购案例，分析并购的背景、动因、支付方式和会计处理方法。假设并购日的资产负债表数据，完成购买法下的合并资产负债表编制，包括商誉计算、内部交易抵销、少数股东权益处理等。同时分析并购对企业财务状况和经营成果的影响。
Select a real business merger case and analyze the background, motivations, payment methods, and accounting treatments. Using assumed balance sheet data as of the acquisition date, prepare a consolidated balance sheet under the purchase method, including goodwill calculation, elimination of intercompany transactions, and non-controlling interest treatment. Analyze the impact of the merger on financial position and operating results.