課程概要


				回上一層

	稅務會計(FIN420) 課程概要

	中文概要
	本課程之設計係使學習者理解企業稅務與會計帳務處理之基本知識，課程主要著重在討論如何根據我國稅法之規定衡量課稅所得及相關會計處理，包括如何記錄與衡量會計交易、如何計算並記錄股東可扣抵稅額與所得基本稅額。本課程的目標係希望能使學習者獲得並增進會計及租稅實務處理能力，以利於日後實際從事會計工作時具備相關專業之技能。
	英文概要
	The purpose of this course, tax accounting, is to provide an overview of business taxation and accounting. This course will focus on the measurement of taxable income and related accounting issues according ROC tax rule, including how to record and measure the accounting transactions, how to record and calculate the Shareholder Deductible Tax Account and Income Basic Tax Act . The goals and objectives of this course prepare students for obtaining or improving tax and accounting skills, qualifying for a business or accounting job and achieving job advancement.
	※為加強推動保護智慧財產權觀念，請勿於合理使用範圍外，非法影印或重製書籍以免觸法。

回上一層