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1. 本課程主要目的在於使同學初步了解IFRS規範下之財務報表之產製過程。 2. 熟悉財務報表資訊的解讀，以及分析企業融資活動、投資活動與營業活動之應用能力。 3. 配合實務案例之說明與實作,使同學能將會計知識與實務產生緊密連結。
通过条件成 绩：60 分
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