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III

Unit 1-1

002

Unit 1-2

004

Unit 2-1

008

Unit 2-2

Part I

010

Unit 2-3

Part 2

012

Unit 2-4

Part 1

014

Unit 2-5

Part 2

016

Unit 2-6

Part 3

018

Unit 3-1

022

Unit 3-2

024

Unit 3-3

026

Unit 3-4

028

IV

III

Unit 4-1

Part 1

032

Unit 4-2

Part 2

034

Unit 4-3

Part 3

036

Unit 3-4

Part 4

038

Unit 4-5

Part 1

040

Unit 4-6

Part 2

042

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Unit 4-7

Part 3

044

Unit 4-8

Part 4

046

Unit 4-9

048

Unit 4-10

Part 1

050

Unit 4-11

Part 2

052

Unit 4-12

Part 3

054

Unit 5-1

058

Unit 5-2

Part 1

060

Unit 5-3

Part 2

062

Unit 5-4

Part 3

064

Unit 5-5

Part 4

066

Unit 5-6

Part 1

068

Unit 5-7

Part 2

070

Unit 5-8

Part 3

072

Unit 5-9

Part 1

074

Unit 5-10

Part 2

076

Unit 5-11

078

Unit 5-12

080

Unit 6-1

084

Unit 6-2

Part 1

086

Unit 6-3

Part 2

088

Unit 6-4

Part 3

090

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Unit 6-5

Part 4

092

Unit 6-6

Part 1

094

Unit 6-7

Part 2

096

Unit 6-8

098

Unit 7-1

102

Unit 7-2

104

Unit 7-3

Part I

106

Unit 7-4

Part 2

108

Unit 7-5

Part 3

110

Unit 7-6

Part 4

112

Unit 7-7

Part 5

114

Unit 7-8

Part 6

116

Unit 8-1

Part 1

120

Unit 8-2

Part 2

122

Unit 8-3

Part 1

124

Unit 8-4

Part 2

126

Unit 8-5

Part 3

128

Unit 8-6

Part 4

130

Unit 8-7

Part 1

132

Unit 8-8

Part 2

134

Unit 9-1
VI

Part 1

138

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Unit 9-2

Part 2

140

Unit 9-3

Part 1

142

Unit 9-4

Part 2

144

Unit 9-5

Part 3

146

Unit 9-6

Part 1

148

Unit 9-7

Part 2

150

Unit 9-8

Part 3

152

Unit 9-9

Part 4

154

10

Unit 10-1

Part 1

158

Unit 10-2

Part 2

160

Unit 10-3

Part 3

162

Unit 10-4

Part 4

164

Unit 10-5

Part 5

166

Unit 10-6

168

Unit 10-7

170

11

Unit 11-1

174

Unit 11-2

Part 1

176

Unit 11-3

Part 2

178

Unit 11-4

Part 3

180

Unit 11-5

Part 4

182

Unit 11-6

184

Unit 11-7

Part 1

186

Unit 11-8

Part 2

188

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VII


Unit 11-9

190

Unit 11-10 Part 1

192

Unit 11-11 Part 2

194

Unit 11-12 Part 3

196

Unit 11-13 Part 4

198

12

Unit 12-1

Part 1

202

Unit 12-2

Part 2

204

Unit 12-3

206

Unit 12-4

208

13

Unit 13-1

14

212

Unit 14-1

216

Unit 14-2

218

VIII

221

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Unit 1-1
Unit 1-2

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1-1

Unit

1.
2. 3. 4.
5.

Internal Users

002

External Users
1. Creditor

2. Investor

3.

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www.wunan.com.tw (02)27055066

003

1-2

Unit

Financial Statement

1. Balance Sheet Statement of Financial Position


2. Income Statement
3. Retained Earnings Statement
4. Cash Flow Statement Statement of Cash Flows

Managerial Accounting

004

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005

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Unit 2-1
Unit 2-2 Part I
Unit 2-3 Part 2
Unit 2-4 Part 1
Unit 2-5 Part 2
Unit 2-6 Part 3

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2-1

Unit

008

Underlying Assumption
Accrual Basis

Going-Concern or Continuity

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t
t

009

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2-2
Part I
Unit

Understandability

Relevance

Reliability

010

1. Representational Faithfulness

2. Substance Over Form

3. Neutrality

4. Prudence

5. Completeness

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www.wunan.com.tw (02)27055066

011

2-3
Part 2
Unit

Comparability

Timeliness
012

Balance Between Cost and Benefit

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013

1.
2.

3.

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2-4
Part 1
Unit

Statement of Financial Position

(Assets) (Liabilities) (Equity)

014

10%

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XX

1231

()

()

()

()

()

(98)

()
()()

()

XX
112,832,696
65,560,476
3,937,811
123,425
283,504
182,737,912
61,689,874
0
0
6,099,788
67,789,662
7,527,603
4,662,555
99,100,280
3,657,812
0
114,948,250
152.70
0
0

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015

2-5
Part 2
Unit

Statement of Comprehensive Income

1.

()

2.

3.

016

1.

2.

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XX111231

1
2
3=1-2
4

()

()(EPS)

5=3-4
6

8=5+6-7
9
10=8-9
11
12=10+11

()

()

()
()
()

()

317,669,775
296,351,674
21,318,101
1,191,149
0
9,403,496
10,723,456
9,761,549
689,540
19,795,465
3,217,306
16,578,159
0
0
0
16,578,159
21.99

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017

2-6
Part 3
Unit

Statement of Change in Equity

Statement of Cash Flows

1.
018

2.

3.

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7,527,603

7,527,603

7,527,603

7,527,603

4,559,565 23,464,771

254,345

3,124

251,221

4,305,220 23,464,771

1,312,241
-416,425

-3,395
6,049,749

0
6,049,749

-3,395
6,049,749

0
6,049,749

699,350 93,590,214 117,754,335

1,312,241

1,312,241

6,053,144

6,053,144

4,487,064

6,292

6,292

6,292

4,480,772

699,350 87,540,465 111,704,586 -1,728,666

1021

512,479

804,520

804,520

804,520

-292,041

4,583,118

2,123,053

2,123,053

2,123,053

2,460,065

8,427,147

3,124

8,172,802

2,119,658

6,053,144

251,221

0 134,424,621

0 125,997,474

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8,441,466

4,256

3,124

8,182,865

2,123,205

6,059,660

251,221

1,804,500 136,229,121

14,319

4,256

10,063

3,547

6,516

1,790,181 127,787,655

019

Unit 3-1
Unit 3-2
Unit 3-3
Unit 3-4

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3-1

Unit

(Static Analysis)

(Common Size Analysis)

100%
100%

100%
022

(Ratio Analysis)

1.2.
3.4.5.
6.

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. .
09
.
,
2013.
., 2008.08
.
ISBN 978-957-11-7267-5
ISBN 978-957-11-5229-5 ()
1. 2.
1.2.3.
495.47
102015491
489.67
97009174

1MCH
IG91

275





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