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Introduction to Financial Accounting (Chinese)

This course is part of 商务基础 (中文版) Specialization.

本课程旨在教授学生必需的技术技能,培养分析财务报表和披露财务信息的能力,并帮助理解会计标准和高管层激励对财务报告流程的影响。课程分为四个主要模块,全面涵盖财务会计基础知识。第一模块介绍财务报表概述、资产负债表等式,以及借贷记账法,并通过一家创业公司的案例展示如何记录交易并制作首套财务报表。第二模块探讨权责发生制会计方法及其对利润表的影响,包括收入和支出的认定、调整分录和结账分录。第三模块聚焦现金流量表,讲解如何将现金流分类为经营、投资和融资三类,以及如何建立和分析现金流量表。最后一个模块介绍比率分析,通过各种财务比率指标深入理解资产负债表和利润表。完成课程后,学生将能够阅读和分析三种最常见的财务报表,并运用所学技能处理现实商务挑战。

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Introduction to Financial Accounting (Chinese)

This course includes

12 Hours

Of Self-paced video lessons

Beginner Level

Completion Certificate

awarded on course completion

Free course

What you'll learn

  • 理解并分析资产负债表、利润表和现金流量表

  • 掌握借贷记账法的原理和应用

  • 应用权责发生制会计方法记录财务交易

  • 区分经营、投资和融资现金流

  • 计算和解读关键财务比率指标

  • 评估企业财务状况和经营绩效

Skills you'll gain

财务报表分析
资产负债表
利润表
现金流量表
借贷记账
权责发生制
比率分析
财务会计
EBITDA
财务报告

This course includes:

7.1 Hours PreRecorded video

5 assignments

Access on Mobile, Tablet, Desktop

FullTime access

Shareable certificate

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There are 4 modules in this course

本课程全面讲解财务会计的基础知识,从财务报表的基本结构到深入的比率分析。第一模块介绍资产负债表等式和借贷记账法,通过创业公司案例教授如何记录交易并编制初始财务报表。第二模块探讨权责发生制会计方法对利润表的影响,包括收入支出认定、调整分录和结账流程。第三模块重点关注现金流量表,教授如何区分和分析经营、投资和融资现金流,以及理解营运收入、EBITDA和净现金流的差异。最后一个模块通过比率分析深化对财务报表的理解,学习如何通过财务指标评估企业表现。课程采用实例教学,通过Relic Spotter和Plainview Technology等案例,以及3M公司的真实财务报表分析,将理论与实践紧密结合。

(第 1 周)品牌塑造:市场营销战略和品牌定位

Module 1 · 2 Hours to complete

(第 2 周)客户中心化:产品中心化思想的局限性;客户中心化的机会和挑战

Module 2 · 1 Hours to complete

第 3 周)市场进入战略:线上/线下互动;如何找出领先用户并增强影响力和传染效应

Module 3 · 2 Hours to complete

(第 4 周)品牌塑造:有效的品牌沟通战略和重新定位战略

Module 4 · 1 Hours to complete

Fee Structure

Individual course purchase is not available - to enroll in this course with a certificate, you need to purchase the complete Professional Certificate Course. For enrollment and detailed fee structure, visit the following: 商务基础 (中文版) Specialization

Instructor

Brian J Bushee
Brian J Bushee

5 rating

5 Reviews

4,70,540 Students

5 Courses

The Geoffrey T. Boisi Professor of Accounting at the Wharton School, University of Pennsylvania

Brian Bushee is the Geoffrey T. Boisi Professor of Accounting at the Wharton School of the University of Pennsylvania. With a diverse background in academia and industry, he joined Wharton in 2000 after holding positions at Harvard Business School and the University of Chicago. Bushee's professional experience includes roles as a Senior Credit Analyst at CoreStates Financial Corp. and a National Office Researcher at Coopers and Lybrand L.L.P. He holds a Ph.D. from the University of Michigan and an A.B. from Duke University. Professor Bushee's research focuses on the impact of information intermediaries, such as institutional investors, sell-side analysts, and the business press, on corporate disclosure decisions and stock market pricing of information. He teaches an MBA elective on Problems in Financial Reporting and has taught introductory financial accounting courses at Wharton, Harvard, and Chicago. Bushee is also involved in the Wharton Seminar for Business Journalists and various Wharton Executive Education Programs. His teaching excellence has been recognized with the MBA Excellence in Teaching Award and the Helen Kardon Moss Anvil Award, highlighting his outstanding contributions to education at Wharton.

Introduction to Financial Accounting (Chinese)

This course includes

12 Hours

Of Self-paced video lessons

Beginner Level

Completion Certificate

awarded on course completion

Free course

Testimonials

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