第四学年(2008/09) : 第一/二学期

主修课程：

1。毕业论文~(Management Project)

课程纲要：
上课方式： - Online Tutorial
课业： 等级: 无
- Submission of a research report
期末考：
- Viva: Presentation of research report
总成绩： B- (2.67)

第十一学期成绩：2.67
总成绩：3.17 (MBA)
.

第三学年(2007/08) : 第二学期

主修课程：

1。国际会计~(International Accounting)

课程纲要：
1) Introduction to International Accounting
i. What is International Accounting?
ii. International Transactions, FDI and Related Accounting Issues:
- Foreign exchange risk
- Hedging,
- Foreign Direct Investment (Conversion, Translation)
iv. International Income Taxation
v. International Transfer Pricing
vi. International Auditing
vii. Cross-listing on Foreign Stock Exchanges
viii. International Harmonization of Accounting Standards
ix. The Global Economy

2) Worldwide Accounting Diversity
i. What is Worldwide Accounting Diversity?
ii. Evidence of Diversity in International Accounting
iii. Problems Caused by Accounting Diversity:
- Consolidated financial statements,
- Difficulties with access to foreign capital Markets,
- Non-comparability of financial Statements.
iv. Environmental Factors Leading to Accounting Diversity:
- Common law,
- Code law,
- Taxation,
- Providers of financing,
- Inflation,
- Political and economic ties,
- Correlation of factors.
v. Financial Reporting System Classification
vi. The Influence of Culture on Financial Reporting
vii. A Model to Explain International Differences in Financial Reporting
viii. Further Evidence of Accounting Diversity

3) International Harmonization of Financial Reporting
i. What is harmonization?
ii. Harmonization: The Pros and Cons
iii. Harmonization Efforts. Organizations involved: IASB, IOSCO, IFAC, EU, ...
iv. IASB – Major Initiatives, Revised Structure, Perspective
v. Principles-Based Approach to Accounting Standard Setting:
- A Principles-Based approach,
- Support for a Principles-Based Approach from outside the IASB
vi. IASB Framework and IFRSs: IASB Framework,
vii. Qualitative characteristics of information:
- Understandability,
- Comparability,
- Relevance,
- Reliability
viii. Elements of Financial Statements:
- Definition,
- Recognition,
- Measurement
ix. Concepts of Capital maintenance:
- Financial capital maintenance,
- Physical capital maintenance
x. Presentation of Financial Statements (IAS 1):
- Purpose of financial statements,
- Components of financial statements,
- Fair presentation,
- Accounting policies;
- Basic principles and assumptions,
- Structure and Content of Financial Statements
xi. First Time Adoptions of IFRSs (IFRS 1)
xii. Use of IFRSs: Evidence of support for IFRSs
xiii. IASB/FASB Convergence:
- The Norwalk Agreement,
- FASB’s key initiatives in the Norwalk Agreement

4) International Financial Reporting Standards (IFRSs)
i. Recognition and Measurement:Some background
ii. Measurement:
- Historical cost,
- Net realizable value,
- Current (replacement) cost,
- Current market value,
- Present value of future cash flows
iii. Recognition and Measurement: IFRSs
iv. IFRSs and U.S. GAAP compared:
- Definitions
- Recognition
- Measurement
- Alternatives
- Lack of requirements or guidance
- Presentation
- Disclosure
v. Form 20-F
vi. Areas with significant differences
- Inventory (IAS 2)
- Property, Plant, and Equipment (PP&E) (IAS 16)
- Intangible Assets (IAS 38)
- Impairment of Assets (IAS 36)
- Borrowing Costs (IAS 23)
- Leases (IAS 17)
vii. IFRSs and U.S. GAAP differ somewhat in each of the following areas:
- Cash Flow Statements (IAS 7)
- Segment Reporting (IAS 14)
- Interim Financial Reporting (IAS 34)

5) Comparative Accounting
i. China
ii. Germany
iii. Japan
iv. Mexico
v. United Kingdom
- Background
- Accounting Profession
- Accounting Regulation
- Accounting Principles and Practice
- Differences to IFRSs

上课方式： - 网上授课
课业： 等级: A
a. Mid-term Exam - 10%
b. Term Paper - 20%
c. Participation - 20%
期末考： 50%
总成绩： A (4.00)

第八学期成绩：4.00
总成绩：3.23

第三学年(2007/08): 第一学期

上课时间表：
星期一
1。学术研究方法论 Research Methodology
星期二
2。管理资讯系统 Management Information System
3。管理控制系统 Management Control Systems
星期三
4。财务及会计管理 Finance and Accounting for Management
5。公司财务管理 Corporate Finance
星期四
6。人力资源管理 Human Resource Management
7。组织行为学 Management and Organizational Behavior
星期五
8。营销管理学 Marketing Management
9。领导力 Leadership
星期六
10。管理人经济学 Managerial Economics

主修课程：
1。管理人经济学~(Managerial Economics)
课程纲要：
- Introduction to Managerial Economics
- The Firms and Its Goals
- Supply and Demand
- Demand Elasticity
- Demand Estimation & Forecasting
- Theory and Estimation of Production
- Theory and Estimation of Cost
- Pricing & Output Decisions: 1
- Pricing & Output Decisions: 2
- Game Theory and Asymmetric Information
- Capital Budgeting and Risk
- The Multinational Corporation and Globalization
- Government and Industry: Challenges and Opportunities for Today’s Manager
上课方式： - 网上授课
课业： 等级: B+
a. Mid-term Exam - 10% (C)
b. Term Paper - 20% (A-)
c. Participation - 20% (B+)
期末考： 50%
总成绩： B+ (3.33)

第七学期成绩：3.33
总成绩：3.17
.