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Brian J Bushee
学习必需的技术技能，从而掌握分析财务报表和披露财务信息用于财务分析的能力，并了解会计标准和高管层激励对财务报告流程的影响。学完本课程后，您将学会阅读三种最常见的财务报表：利润表、资产负债表和现金收支一览表。然后，您可以运用所学技能处理现实商务挑战，这也是沃顿商学院商务基础专项课程的组成部分。
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Syllabus
第 1 周：简介和资产负债表
学习会计学就像学习一门外语，您要做大量基础练习（语法、句法、习语等）。 要阅读以这门“外语”（我们以财务报表为例）书写的书籍，您必须掌握本材料中介绍的基础知识。 我们从本周开始学习这些基础知识。 我们首先要学习的是财务报表概述。 需要使用哪些类型的报表？ 规则由谁制定？ 规则由谁实施？ 然后，我们将介绍资产负债表等式并定义/探讨资产、负债和股东权益。 我们将介绍借贷记账，并做许多将交易“翻译”成借项和贷项的练习。最后，我们将通过一家创业公司的案例，帮助您深入了解从记录新公司首笔交易开始，到制作首套财务报表全程必需的所有环节。
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Syllabus
第 1 周：简介和资产负债表
学习会计学就像学习一门外语，您要做大量基础练习（语法、句法、习语等）。 要阅读以这门“外语”（我们以财务报表为例）书写的书籍，您必须掌握本材料中介绍的基础知识。 我们从本周开始学习这些基础知识。 我们首先要学习的是财务报表概述。 需要使用哪些类型的报表？ 规则由谁制定？ 规则由谁实施？ 然后，我们将介绍资产负债表等式并定义/探讨资产、负债和股东权益。 我们将介绍借贷记账，并做许多将交易“翻译”成借项和贷项的练习。最后，我们将通过一家创业公司的案例，帮助您深入了解从记录新公司首笔交易开始，到制作首套财务报表全程必需的所有环节。
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Traffic lights
Traffic lights
Read about what's good
what should give you pause and
possible dealbreakers
Teaches a solid technical skill that will be helpful in business settings
Offers a comprehensive overview of three common financial statements and their interconnections
Provides a strong foundation for understanding the accounting standards and regulations that govern financial reporting
Examines the impact of high-level management incentives on the financial reporting process
This course is part of the Wharton Business Foundations Specialization, indicating that it is part of a larger program that offers a more comprehensive understanding of business fundamentals
Taught by Brian J. Bushee, a recognized expert and researcher in accounting
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Reviews summary
财务会计基础入门指南
根据学生们的反馈，这是一门非常好的入门课程，特别适合零基础小白快速入门。教授讲得非常棒，讲解非常清晰且易于理解，耐心到位。课程结构合理，内容组织得很好，从基础到框架，逻辑性强。学生们认为习题和测验对于巩固知识帮助很大。尽管知识点覆盖全面，但有部分学生觉得有些地方感觉一带而过，如现金流量表和比率分析部分，希望能更细致或深入一些。对于有一定会计基础的学习者，内容深度可能不够，更偏重概念性的介绍。
习题、测验和练习对理解和巩固知识很有帮助。
"习题和测验帮助我巩固了知识。"
"特别是借贷记账法部分，有很多练习。"
"练习题对我帮助很大..."
"我觉得习题设计得很好，能够及时检验学习效果。"
课程内容安排合理，知识点覆盖全面。
"内容组织得很好，从基础到进阶，逻辑性强。"
"课程结构合理，每周内容量刚好。"
"我感觉课程整体不错，知识点覆盖全面。"
"课程内容安排合理，讲解细致..."
本课程系统地搭建了会计框架，尤其适合零基础。
"这门课程是我入门财务会计的最佳选择。"
"对于没有会计基础的我来说，这门课系统地搭建了财务会计的框架。"
"讲解细致，让我这个零基础小白也能快速入门。"
"通过学习，我不仅掌握了会计核算的基本原理，还能读懂公司的三大财务报表。"
教授的讲解深受好评，清晰且耐心。
"教授讲得非常清晰，概念解释得很透彻。"
"老师讲得非常棒，语速适中，例子生动。"
"我觉得教授很耐心，讲解也很到位。"
"对我来说，教授的讲解非常专业且易于理解。"
对于有会计背景的学习者，内容可能偏基础。
"这门课程有点基础，对于有一些会计背景的我来说，可能内容深度不够。"
"这主要是概念性的介绍，实操部分比较少。"
"我觉得这门课适合完全的初学者。"
有些章节讲解不够深入，需要额外查阅资料。
"但我感觉比率分析那部分可以再深入一些。"
"有些地方感觉一带而过，需要自己查阅资料。"
"特别是现金流量表部分，我觉得讲解可以更细致一点。"
"...有时候讲解不够深入，对于想深入学习的我可能不太够。"
"我觉得现金流量表部分可以补充更多实际案例。"
Activities
Be better prepared
before
your course. Deepen your understanding
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and
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it. Supplement your coursework and achieve mastery of the topics covered
in 财务会计概论（中文版） with these
activities:
指导其他学生
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指导其他学生可以帮助你加深对财务报表分析的理解，并发展你的领导技能。
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与其他学生配对
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定期与你的学员会面
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提供反馈和指导
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跟踪你的学员的进度
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指导其他学生
Show steps
指导其他学生可以帮助你加深对财务报表分析的理解，并发展你的领导技能。
Show steps
Show steps
Show steps
- 与其他学生配对
- 定期与你的学员会面
- 提供反馈和指导
- 跟踪你的学员的进度
Show all one activities
Career center
Learners who complete 财务会计概论（中文版） will develop knowledge and skills
that may be useful to these careers:
Financial Analyst
Financial Analyst
As a Financial Analyst, you will be an expert in business performance and strategy. You will research and analyze trends in businesses and advise on future investments and business ventures. This course will provide you with the foundation you need to understand the fundamentals of financial accounting and reporting, which are essential skills for success in this role. You will learn to read and interpret financial statements, understand the impact of accounting standards on financial reporting, and evaluate the financial health of companies. This knowledge will help you make sound investment decisions and provide valuable insights to businesses.
Auditor
Auditor
As an Auditor, you will be responsible for ensuring that financial records are accurate and compliant with regulations. You will examine financial statements, review internal controls, and assess the risk of fraud. This course will help you develop the skills you need to perform these tasks effectively. You will learn about the principles of accounting, auditing standards, and internal control systems. You will also gain hands-on experience in auditing financial statements. This course will prepare you for a successful career in auditing.
Accountant
Accountant
As an Accountant, you will be responsible for preparing and maintaining financial records, as well as preparing financial statements. You will also be involved in budgeting, forecasting, and other financial planning activities. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of accounting, financial reporting standards, and tax laws. You will also gain hands-on experience in preparing financial statements and performing other accounting tasks. This course will prepare you for a successful career in accounting.
Tax Accountant
Tax Accountant
As a Tax Accountant, you will be responsible for preparing and filing tax returns, as well as advising clients on tax laws and regulations. You will also be involved in tax planning and other tax-related activities. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of taxation, tax laws, and tax planning strategies. You will also gain hands-on experience in preparing tax returns and performing other tax-related tasks. This course will prepare you for a successful career in tax accounting.
Budget Analyst
Budget Analyst
As a Budget Analyst, you will be responsible for preparing and managing budgets for organizations. You will also be involved in financial planning and analysis activities. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of budgeting, financial analysis, and cost accounting. You will also gain hands-on experience in preparing budgets and performing other financial analysis tasks. This course will prepare you for a successful career in budget analysis.
Cost Accountant
Cost Accountant
As a Cost Accountant, you will be responsible for analyzing and reporting on the costs of products and services. You will also be involved in developing and implementing cost-control systems. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of cost accounting, cost analysis, and cost-control systems. You will also gain hands-on experience in analyzing costs and developing cost-control systems. This course will prepare you for a successful career in cost accounting.
Financial Manager
Financial Manager
As a Financial Manager, you will be responsible for overseeing the financial operations of an organization. You will be involved in budgeting, forecasting, and other financial planning activities. You will also be responsible for managing the organization's financial resources. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of financial management, financial planning, and investment analysis. You will also gain hands-on experience in managing financial resources and making investment decisions. This course will prepare you for a successful career in financial management.
Securities Analyst
Securities Analyst
As a Securities Analyst, you will be responsible for analyzing and recommending investments in stocks, bonds, and other securities. You will also be involved in portfolio management and other investment-related activities. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of investment analysis, portfolio management, and financial markets. You will also gain hands-on experience in analyzing securities and making investment recommendations. This course will prepare you for a successful career in securities analysis.
Investment Banker
Investment Banker
As an Investment Banker, you will be involved in advising companies on mergers, acquisitions, and other financial transactions. You will also be involved in raising capital for companies through the issuance of stocks and bonds. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of investment banking, mergers and acquisitions, and capital markets. You will also gain hands-on experience in advising companies on financial transactions and raising capital. This course will prepare you for a successful career in investment banking.
Chief Financial Officer (CFO)
Chief Financial Officer (CFO)
As a Chief Financial Officer (CFO), you will be responsible for overseeing the financial operations of an organization. You will be involved in budgeting, forecasting, and other financial planning activities. You will also be responsible for managing the organization's financial resources. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of financial management, financial planning, and investment analysis. You will also gain hands-on experience in managing financial resources and making investment decisions. This course will prepare you for a successful career as a CFO.
Controller
Controller
As a Controller, you will be responsible for overseeing the day-to-day financial operations of an organization. You will be involved in budgeting, accounting, and financial reporting activities. You will also be responsible for managing the organization's financial resources. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of accounting, financial reporting, and internal control systems. You will also gain hands-on experience in managing financial resources and preparing financial reports. This course will prepare you for a successful career as a Controller.
Professor of Accounting
Professor of Accounting
As a Professor of Accounting, you will be responsible for teaching students about the principles of accounting, financial reporting, and auditing. You will also be involved in research and other academic activities. This course will provide you with the foundation you need to teach these topics effectively. You will learn about the latest developments in accounting and financial reporting, and you will gain hands-on experience in preparing financial statements and auditing financial records. This course will prepare you for a successful career as a Professor of Accounting.
Compliance Analyst
Compliance Analyst
As a Compliance Analyst, you will be responsible for ensuring that an organization complies with applicable laws and regulations. You will also be involved in developing and implementing compliance programs. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of compliance, regulatory compliance, and internal control systems. You will also gain hands-on experience in developing and implementing compliance programs. This course will prepare you for a successful career as a Compliance Analyst.
Risk Manager
Risk Manager
As a Risk Manager, you will be responsible for identifying, assessing, and mitigating risks for an organization. You will also be involved in developing and implementing risk management plans. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of risk management, risk assessment, and risk mitigation. You will also gain hands-on experience in identifying, assessing, and mitigating risks. This course will prepare you for a successful career as a Risk Manager.
Business Analyst
Business Analyst
As a Business Analyst, you will be responsible for analyzing business processes and systems to identify areas for improvement. You will also be involved in designing and implementing new business solutions. This course will provide you with the foundation you need to perform these tasks effectively. You will learn about the principles of business analysis, business process improvement, and system design. You will also gain hands-on experience in analyzing business processes and designing new business solutions. This course will prepare you for a successful career as a Business Analyst.
For more career information including salaries, visit:
OpenCourser.com/course/kez4gu/Cai
Reading list
We've selected 15 books
that we think will supplement your
learning. Use these to
develop background knowledge, enrich your coursework, and gain a
deeper understanding of the topics covered in
财务会计概论（中文版）.
本书提供了财务会计理论的全面概述，包括财务报表的基本要素、会计准则和财务报告。
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本书专为非财务专业人士编写，提供了财务会计和财务管理的基本知识。
本书是财务会计入门教材，提供了财务会计基本概念和原理的全面概述。
Provides a comprehensive overview of the auditing process, including internal controls, risk assessment, and audit procedures.
本书提供了财务报表分析和估值技术的全面概述，包括财务报表的基本组成部分、分析方法和估值技术。
本书提供了公司财务的基本概述，包括资本预算、资本结构和股利政策。
本书提供了股权资产估值技术和方法的全面概述。
本书提供了固定收益分析技术和方法的全面概述。
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Provides a practical guide to using financial accounting information for making informed business decisions.
Provides a comprehensive overview of intermediate accounting topics, including financial statement analysis, consolidation, and business combinations.
本书提供了期权、期货和衍生品定价和风险管理技术和方法的全面概述。
本书提供了行为金融学的全面概述，包括投资者心理、行为偏差和对金融市场的行为影响。
本书提供了价值投资的经典概述，包括价值评估、投资组合管理和风险管理。
本书是安全分析的经典概述，包括证券分析、投资组合管理和风险管理。
Save
本书提供了固定收益证券的全面概述，包括固定收益分析、风险管理和投资策略。
For more information about how these books relate to this course, visit:
OpenCourser.com/course/kez4gu/Cai
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Effort
4 weeks of study, 5-6 hours a week
Via
Coursera
Institution
University of Pennsylvania
Instructor
Brian J Bushee
Language
中文
Transcripts
English
Español
This course belongs to a
collection
called
商务基础 (中文版). It's comprised of five courses:
- 市场营销概论 (中文版）
- 运营管理概论（中文版）
- 沃顿商务基础毕业项目 (中文版)
- 财务会计概论（中文版） (viewing)
- 企业金融概论（中文版）
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