You are on page 1of 35

www.wunan.com.

tw
(02)2705-5066

www.wunan.com.tw
(02)2705-5066

iii

www.wunan.com.tw
(02)2705-5066


iii

1-1

............002

1-2

............003

1-3

............005

1-4

............006

1-5

............007

1-6

............013

1-7

............015

001

............017

2-1

...........020

2-2

...........022

2-3

...........034

2-4

...........035

2-5

...........037

019

...........038

www.wunan.com.tw
(02)2705-5066

3-1

...........052

3-2

...........054

3-3

...........056

3-4

...........058

3-5

............062

3-6

............064

3-7

............066

3-8

............068

3-9

............070

051

............083

4-1

...........088

4-2

...........090

4-3

...........092

087

...........096

vi

www.wunan.com.tw
(02)2705-5066

5-1

............098

5-2

............100

5-3

............101

097

............107

6-1

............110

6-2

............114

6-3

............122

6-4

............124

6-5

............126

109

............128

7-1

............130

7-2

............132

7-3

............134

129

vii

www.wunan.com.tw
(02)2705-5066

7-4

............136

7-5

............140

7-6

............142

............146

8-1

............150

8-2

............152

8-3

............154

8-4

............156

8-5

............160

8-6

............162

9-1

............168

9-2

............168

9-3

............168

9-4

............170

149

167

............174

viii

www.wunan.com.tw
(02)2705-5066

10

177

10-1 ............178
10-2 ............180

11

185

11-1 ............186
11-2 ............188
11-3 ............192
............194

12

197

12-1 ............198
12-2 ............202
12-3 ............206
............207

ix

www.wunan.com.tw
(02)2705-5066

13

209

13-1 ............210
13-2 ............210
13-3 ............210
13-4 ............212
13-5 ............214
13-6 ............216
13-7 ............218
13-8 ............220
13-9 ............222
............226

14

229

14-1 ............230
14-2 ............230
14-3 ............232
14-4 ............232
14-5 ............232
............234

www.wunan.com.tw
(02)2705-5066

15

235

15-1 ............236
15-2 ............236
15-3 ............238
15-4 ............244
15-5 ............248
............249

16

251

16-1 ............252
16-2 ............254
16-3 ............260
16-4 ............260

xi

www.wunan.com.tw
(02)2705-5066

1-1
1-2
1-3
1-4
1-5
1-6
1-7

www.wunan.com.tw
(02)2705-5066

1-1

American Accounting Association AAA

American Institute of Certied Public Accountants


AICPA

002www.wunan.com.tw

(02)2705-5066

1-2

( )

( )

( )

2.*

3.

1.

( )

www.wunan.com.tw
(02)2705-5066

003

( )

1.

2.

( )
( )
( )

1.

2.

3.

004www.wunan.com.tw

(02)2705-5066

1-3

1.
2.
3.
4.
5.
6.
7.
8.

( ) 1.
2. 3.

( ) 1.
2. 3.

1
2
3

1
2
3

www.wunan.com.tw
(02)2705-5066

005

1-4


XX

10X1231

006www.wunan.com.tw

(02)2705-5066

1-5

( )
1.

(1)
(2)

(3)
2.

(1)
(2)
(3)

( )
1.

2.

( )

( )

www.wunan.com.tw
(02)2705-5066

007

1.
2.
3.

4.

3.

2.

1.

4.

3.

2.

1.

4.

3.

2.

1.

1.
2.
3.
4.
5.
6.
7.

1.
2.

1.
(1)
(2)
(3)
2.
(1)
(2)
(3)

008www.wunan.com.tw

(02)2705-5066

( )

1 1 12 31

3 1 2 2928 7 1
6 30

( )

( )

( )

1.

2.

www.wunan.com.tw
(02)2705-5066

009

>

1.

2.

(1)

(1)

(2)

(2)

(3)

(3)

010www.wunan.com.tw

(02)2705-5066

( )

( )

1.

2.
3.

( )

( )

6
( )

( )

www.wunan.com.tw
(02)2705-5066

011

012www.wunan.com.tw

(02)2705-5066

1-6

( ) AICPAAmerican Institute of Certied Public


Accountants, AICPA

( ) FASB Financial Accounting Standards


Board, FASB 1973

( ) The Foundation of Accounting Research


and Development1984

1.
2.
3.
( )
( ) 49
SEC 70 7
1 86 4 2
93 7 1

( )

International Accounting Committee, IAC


International
Accounting Statements, IAS

www.wunan.com.tw
(02)2705-5066

013


SFAC

SFAS


CAP

AAA

APB

SEC

014www.wunan.com.tw

(02)2705-5066

1-7

( )

( )

( )

( )

( )

www.wunan.com.tw
(02)2705-5066

( )

90%
95%

015

1.

2.

3.

(1)

(2)
(3)
(4)

1.

2.

3.

016www.wunan.com.tw

(02)2705-5066

6
1 1 12 31

www.wunan.com.tw
(02)2705-5066

017

www.wunan.com.tw
(02)2705-5066

2-1
2-2
2-3
2-4
2-5

www.wunan.com.tw
(02)2705-5066

2-1

$1,000,000 $500,000
$500,000

$1,000,000

$500,000

$1,000,000

$1,000,000

$500,000

020www.wunan.com.tw

(02)2705-5066

( )

( )

www.wunan.com.tw
(02)2705-5066

021

2-2

( )

( )

( )

( )

( )

( )

( )

( ) Assets

1. Current Assets

(1) CashCash Equivalent

(2)

022www.wunan.com.tw

(02)2705-5066

3.

4.

5.

(1)

(2)

(3)

(4)

(5)

(1)

(2)

(3)

(4)

(1)

(2)

(3)

(1)

(2)

(1)

(2)

(3)

www.wunan.com.tw
(02)2705-5066

2.

1.

023

(3)

(4)

(5) Notes Receivable, N/R

(6) Accounts Receivable, A/R

(7) Allowance for Doubtful Account

Contra Account
(8) Accrued Revenue

(9) Inventory

(10) Supplies

(11) Prepaid Expenses

024www.wunan.com.tw

(02)2705-5066


. .
, 2015.03

ISBN 978-986-121-992-9
1.
495.1

104001196

3M68

106 339 4

(02)2705-5066

(02)2706-6100

http://www.wunan.com.tw/shu_newbook.asp

wunan@wunan.com.tw
01303853

6
(04)2223-0891
(04)2223-3549
290

(02)2249-7714

235 15 1 7

(02)2249-8716


2015 3

350

www.wunan.com.tw

(02)2705-5066