Financial Accounting
本课程讲授企业财务会计的基本理论与实务操作，涵盖会计循环、资产负债表、利润表、现金流量表的编制与分析。学生将学习资产、负债、所有者权益、收入、费用等会计要素的确认与计量原则，掌握复式记账法和财务报表编制流程。课程强调会计信息在投资决策和信贷评估中的应用，培养学生解读和分析上市公司财务报告的能力。
This course covers fundamental accounting theory and practice, including the accounting cycle, balance sheet, income statement, and cash flow statement preparation and analysis. Students learn recognition and measurement principles for assets, liabilities, equity, revenues, and expenses, mastering double-entry bookkeeping and financial reporting. The course emphasizes accounting information's role in investment and credit decisions.
学生选取一家上市公司，收集其最近三年的年度报告，进行全面的财务报表分析。内容包括盈利能力分析（毛利率、净利率、ROE、ROA）、偿债能力分析（流动比率、资产负债率）、营运能力分析（应收账款周转率、存货周转率），并结合行业对比和趋势分析，撰写一份完整的财务健康评估报告。
Students select a public company, collect three years of annual reports, and conduct comprehensive financial statement analysis. The report covers profitability (gross margin, net margin, ROE, ROA), solvency (current ratio, debt-to-assets), efficiency (receivables turnover, inventory turnover), with industry comparison and trend analysis.