1
课程详述
COURSE SPECIFICATION
以下课程信息可能根据实际授课需要或在课程检讨之后产生变动。如对课程有任何疑问，请联
系授课教师。
The course information as follows may be subject to change, either during the session because of unforeseen
circumstances, or following review of the course at the end of the session. Queries about the course should be
directed to the course instructor.
1.
课程名称 Course Title
财务会计 Financial Accounting
2.
授课院系
Originating Department
金融系 Department of Finance
3.
课程编号
Course Code
FIN203
4.
课程学分 Credit Value
3
5.
课程类别
Course Type
专业基础课 Major Foundational Courses
6.
授课学期
Semester
春季 Spring / 秋季 Fall
7.
授课语言
Teaching Language
英文 English / 中英双语 English & Chinese
8.
授课教师、所属学系、联系方
式（如属团队授课，请列明其
他授课教师）
Instructor(s), Affiliation&
Contact
（For team teaching, please list
all instructors）
赖舒芳，金融系，邮箱: laisf@sustech.edu.cn
Shufang Lai, Department of Finance, Email: laisf@sustech.edu.cn
9.
实验员/助教、所属学系、联系
方式
Tutor/TA(s), Contact
待公布 To be announced
10.
选课人数限额(可不填)
Maximum Enrolment
（Optional）
授课方式
Delivery Method
习题/辅导/讨论
Tutorials
实验/实习
Lab/Practical
其它(请具体注明)
Other（Please specify）
总学时
Total
11.
学时数
Credit Hours
48
2
12.
先修课程、其它学习要求
Pre-requisites or Other
Academic Requirements
13.
后续课程、其它学习规划
Courses for which this course
is a pre-requisite
14.
其它要求修读本课程的学系
Cross-listing Dept.
教学大纲及教学日历 SYLLABUS
15.
教学目标 Course Objectives
本课程的目标是帮助学生理解会计信息，以便在实际生活中运用。完成本课程后，学生应能够：
（1）了解会计概念和会计程序，并将其应用于商业领域。
（2）理解财务报表。
（3）解决实务领域的会计问题。
（4）学习如何与小组成员一起学习和完成任务。
The goal of this course is to help students understand accounting information so that you can use it appropriately in
practical world. After completing this course, students should be able to:
(1) Understand the accounting concepts and procedures, and apply them to the business world.
(2) Understand financial statements.
(3) Solve problems necessary to succeed in business world.
(4) Learn how to study and manage tasks with group members.
16.
预达学习成果 Learning Outcomes
完成课程后，学生应取得以下成果：
（1）学习和理解财务会计的基本概念。
（2）阅读和分析财务报表。
（3）评估上市公司的财务报表。
You should achieve below outcomes after having finished the course:
(1) Learn and understand basic financial accounting concept.
(2) Read and analyse financial statements.
(3) Evaluate financial statements of a listed company.
17.
课程内容及教学日历 （如授课语言以英文为主，则课程内容介绍可以用英文；如团队教学或模块教学，教学日历须注明
主讲人）
Course Contents (in Parts/Chapters/Sections/Weeks. Please notify name of instructor for course section(s), if
this is a team teaching or module course.)
3
Topic
内容
Study hours
学时
Chapter 1. Conceptual Framework and Financial Statements
第一章、概念框架和财务报表
2
Chapter 2. Recording Business Transactions
第二章、记录经济交易
4
Chapter 3. Accrual Accounting
第三章、权责发生制
4
Chapter 4. Presentation of Financial Statements
第四章、财务报表列报
2
Chapter 5. Internal Control, Cash, and Receivables
第五章、内部控制、现金和应收账款
4
Chapter 6. Inventory and Merchandizing Operations
第六章、存货和商业运营
4
Mid-term Exam Review
期中复习
2
Mid-term Exam ( Chapter 1-6)
期中测验
2
Chapter 7. PPE and Intangibles
第七章、固定资产和无形资产
4
Chapter 8. Investments and International Operations
第八章、投资和国际运营
4
Chapter 9. Liabilities
第九章、负债
2
Chapter 10. Shareholders' Equity
第十章、股东权益
4
Chapter 11. Cash Flows
第十一章、现金流
4
Chapter 12. Financial Statement Analysis
第十二章、财务报表分析
2
Group Assignment Presentation
小组汇报
2
Final Review
期末复习
2
18.
教材及其它参考资料 Textbook and Supplementary Readings
4
Walter T. Harrison, Jr., Charles T. Horngren, C. William Thomas, Wendy M. Tietz, Themin Suwardy,
Financial Accounting--International Financial Reporting Standards, Global Edition, 11th Edition, 2018
Pearson, ISBN-10: 1-292-21114-8, ISBN-13: 978-1-292-21114-5
《财务会计》，第 11 版，哈里森等著，清华大学出版社，2018， ISBN：9787302508038
课程评估 ASSESSMENT
19.
评估形式
Type of
Assessment
评估时间
Time
占考试总成绩百分比
% of final score
违纪处罚
Penalty
备注
Notes
出勤 Attendance
课堂表现
Class
Performance
小测验
Quiz
10
课程项目 Projects
10
平时作业
Assignments
10
期中考试
Mid-Term Test
30
期末考试
Final Exam
40
期末报告
Final
Presentation
其它（可根据需要
改写以上评估方
式）
Others (The
above may be
modified as
necessary)
20.
记分方式 GRADING SYSTEM
A. 十三级等级制 Letter Grading
B. 二级记分制（通过/不通过） Pass/Fail Grading
课程审批 REVIEW AND APPROVAL
21.
本课程设置已经过以下责任人/委员会审议通过
This Course has been approved by the following person or committee of authority
金融系课程规划与审核委员会
Curriculum Planning and Review Committee, Dept. of Finance