AIA1-16课程中英文介绍综述.docxVIP

Paper 1 Financial Accounting 1（财务会计1） Aims （课程目标） To examine the candidate’s knowledge and understanding of the theory of accounting and its application?to the practical situations indicated in?the syllabus. 主要是考察学员对会计理论及考试大纲所示的实际应用的知识和理解。 Learning Outcomes （学习收获） After successfully completing this paper candidates should be able to: 成功完成本科目后，学员应能： Describe, prepare and summarise basic accounting records 编制和汇总基本会计记录 explain?and identify for application?appropriate accounting concepts and conventions in?the preparation?of financial statements; 学员能够解释且运用恰当的会计知识与规定准备财务报表 prepare financial state