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美国研究生Accounting,Financial Reporting and Regulation

  来源: 美国留学指南  更新时间:2025/1/17

关于英国研究生Accounting and Finance专业都学什么,
       举例伦敦政治经济学院大学(LSE)课程设置:
Accounting and Finance专业
You must successfully complete the equivalent of four full-unit courses to meet the requirements of the MSc Accounting and Finance programme. Results from each of the full-unit courses carry proportionate and equal weight in the final assessment of the degree. Compulsory core courses in accounting and finance provide the foundation for developing an understanding of a variety of topics, themes and core principles. You can then select from a combination of optional full and half unit courses in specific areas of accounting and finance to fit your interests and preferred specialisation. Options from outside the two Departments are also available.
(* denotes a half unit course)

美国研究生Accounting,Financial Reporting and Regulation


Either
Corporate Finance and Asset Markets
Examines the fundamental concepts and tools underlying modern finance, both in the asset markets and the corporate finance side
Or
Asset Markets A*
Equips students with the fundamental concepts and tools underlying the assets markets side of modern finance
And
Corporate Finance A*
Covers a range of topics in corporate finance including capital budgeting techniques, capital structure decisions, dividend policy, decision to go public and mergers and acquisitions.
Or
Another approved course
Courses to the value of two units from a range of options
A specified combination of the following courses, equalling one unit in total:
Topics in Financial Reporting*
Enhances the student's ability to relate economic events to financial statements and disclosures.
Corporate Financial Disclosure and Investor Relations*
Examines the lens of financial accounting and reporting by covering topics on the interaction of financial accounting and reporting with capital markets with a focus on corporate disclosure and communication strategies.
Accounting, Strategy and Control*
Provides an advanced overview of current theoretical and practical developments in the area of organisational control.
Management Accounting for Decision Making*
Focuses on cost and other accounting and non-accounting information systems that aid managerial decision-making.

美国研究生


加拿大本科Accounting,Financial Reporting and Regulation

  很多在澳洲的留学生在面临毕业之际都会有财务报表的作业需要去做。企业级的财务报表应该毕业之后进入到公司、企业弄财务报表也是寻常工作内容,财务报表对于一个企业来说是很重要的,企业的高级管理人员需要通过财务盈亏来确定下一步的公司的发展目标和方向。因此,会计专业的留学生们一定要学好如何去制作财务报表并作出专业的分析。

  统计学是一门通过搜索、整理、分析数据等手段,以达到推断所测对象的本质,甚至预测对象未来的一门综合性科学。统计学专业是澳大利亚国立大学的优势专业之一。

  每一个公司的年度报告都包括了三个财务报表,它们是资产负债表、损益表及财务状况变动表,三表任缺其一,审计师就不可能签发无保留审计意见书。在无保留审计意见书里,审计师确证公司的财务报表系依据一般公认会计原则编制,可以公正表达公司在该财务年年底的财务状况、该财务年度的经营成果及财务状况的变动情形。无保留审计意见书也称“洁净意见书”。表达公司财务年年底财务状况的报表就是资产负债表。公司在财务年度里的经营成果和财务状况变动的情况则分别由损益表及财务状况变动表来表达。必须特别强调的是,所谓的报表除了表内的数字外,也包括表后的附注说明。我们将在接连下来的几期分别介绍这三个报表。

  公司在财务年度之初有个资产负债表,在财务年度之末有另一个资产负债表,就好像在年初及年尾各拍了一张照片。至于公司究竟如何从年初的样子变成年末的样子,就概括在该年度的损益表及财务状况变动表里了。

  审计意见的种类除了前述的“无保留意见”外,还有“保留意见”及“反面意见”。当审计师无法确证公司的财务报表具有公正表达性时,他将视其严重程度,签发保留意见或反面意见。如果他认为受审的财务报表具有重大的误导性,根本无法公正表达公司的财务状况、经营成果及财务状况变动,他应该签发反面意见书。

  保留意见适用于审计师无法确证报表中少数,但重要项目的公正表达性。保留意见并不一定意味着公司的这些会计数字有假,只要审计师无法满意这些数字的公正表达,他就应该对这些项目保留意见。例如,公司在某国之子公司,由于战争或天灾,查帐工作无法正常进行,以致于审计师无从判断该子公司报表的可信度。包括了此子公司报表的合并报表的公正表达性自然也受到影响,审计师会就此困难,对此部分的财务数字保留其意见。

  以上就是学习小助手为您整理的加拿大本科Accounting,Financial Reporting and Regulation,希望远在国外的朋友有所帮助



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