认证成绩和证书
智能问答和解析
视频学习辅助接触过会计学的同学们应该都知道资产负债表。大到国家、企业，小到家庭、个体，我们都可以有专属的资产负债表。要想对其有深入地理解，我们不仅需要了解有多少资产，还需要了解资产的来源和分配。
企业有多少负债？股东有多少权益？租赁是否是一种债务？股权薪酬应如何入账？现实生活中，企 业面临纷繁复杂的具体业务。作为财务会计知识体系中的重要组成部分，《中级财务会计II》帮助我们回答以上等问题。课程承接《中级财务会计I（英）》的内容，从资产部分过渡到负债和所有者权益板块，对后两者进行深入讲解；并为后置课程《高级财务会计（英）》起到铺垫作用。
具体来讲，本课程涵盖了会计处理常见的八个核心专题，包括短期债务、长期债务、租赁、所得税、养老金、所有者权益、股权薪酬和会计更正。课程重心不仅突出专业知识的讲解，同时强调对相关经济事件的深入思考、逻辑分析与专业判断，注重理论知识与现实应用的结合。课程适用于最新的中国会计准则和国际会计准则，选用英语原版优质教材，采用全英文授课讲解。
本课程通过概念介绍和案例分析阐释知识点，利用课后作业和定期考核巩固学习成果，并开放问答平台供师生直接沟通。课程团队包括西南财经大学会计学院徐可副教授、王雨诗副教授、代婧副教授、和任荪倩副教授。
学生通过学习本课程，可扎实掌握国内和国际重要会计领域知识和相应会计处理方法，并熟悉国内外会计工作原则、特点和差异，同时提升专业判断能力和英语使用能力。
1 Current Liabilities and Contingencies
1.1 Current Liabilities and Contingencies
1.2 What is a Current Liability?
1.3.1 Examples of Current Liabilities - Open Accounts, Bank Notes, and Commercial Papers
1.3.2 Examples of Current Liabilities - Accrued Liabilities
1.3.3 Examples of Current Liabilities - Liabilities from Advance Collection
1.4 Contingent Liabilities and Contingent Assets
1.5 Provisions
1.6 Examples of Provisions
Current Liabilities and Contingencies
2 Bonds and Long-term Notes
2.2.3 Bond Transactions - Recording Bond Retirement
2.3 Debt Transaction Costs
2.4 Liabilities Measured at Fair Value
2.5 Long-term Notes
2.6 Installment Notes
2.7 Disclosure and Ratio Analysis
2.1 Bonds Basics
2.2.1 Bond Transactions - Recording Bonds at Issuance
2.2.2 Bond Transactions - Recording Interest Payment
Bonds and Long-term Notes
3 Leases
3.1 Lease Definition
3.2 Leasee Accounting
3.3 Lessor Accounting
3.4 Other Lease Issues
3.5 Special Leasing Arrangements
Leases
4 Income Taxes
4.1 Conceptual Underpinning
4.2 Examples of Deferred Tax Liability and Deferred Tax Asset
4.3 Summary of Temporary Differences
4.4 Permanent Differences
4.5 Other Tax Accounting Issues
Income Taxes
5 Pension
5.1 Pension Basics
5.2 Pension Types
5.3 Defined Benefit Obligation
5.4 Plan Assets
Pension
6 Shareholders’ Equity
6.1 Company Organization
6.2.1 Concepts and Overview of Shareholders’ Equity
6.2.2 Components of Shareholders' Equity
6.3.1 Shareholder Rights
6.3.2 Share Types
6.4 Shares Issuance
6.5 Share Buyback
6.6 Dividend Payout
6.7 Bonus Issues and Share Splits
Shareholders' Equity
7 Share-based Compensation and EPS
7.1 Share-based Compensation and Share Award Plans
7.2.1 Options and the Great Debate
7.2.2 Accounting for Option Grant, Exercise, and Expiration
7.2.3 Plans with Graded Vesting and Conditions
7.3.1 Basic EPS and share issuance
7.3.2 Bonus Issues, Share Splits and Share Buyback
7.4.1 Diluted EPS and Influencing Factors
7.4.2 Antidilutive Securities and Order of Entry
Share-based Compensation and EPS
8 Accounting Changes and Error Corrections
8.1 Basic of Accounting Changes and Error Correction
8.2 Three Approaches
8.3 Example of Voluntary Change in Policies
8.4 Example of Change in Accounting Estimates and Error Correction
Accounting Changes and Error Corrections
中级财务会计，主编唐国琼等，高等教育出版社，2021年8月，ISBN978-7-04-054632-3
Spiceland, Sepe, Nelson, Tan, Low, and Low, Intermediate Accounting, IFRS Edition, McGraw-Hill
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