| 當期課號 | 3009 | Course Number | 3009 |
|---|---|---|---|
| 授課教師 | 陳怡任 | Instructor | CHEN,YI JEN |
| 中文課名 | 財務報表分析 | Course Name | Financial Statement Analysis |
| 開課單位 | 財務金融系(二進)四A | Department | |
| 修習別 | 必修 | Required/Elective | Required |
| 學分數 | 3 | Credits | 3 |
| 課程目標 | 本課程探討在一般公認會計原則下，財務報表數字所隱含的意義，介紹財務比率分析以及企業評價的方法，使學生能熟練各行各業的財務報表分析。 | Objectives | In this course, students will learn how to analyze financial statements. Case study and class discussion are emphasized during the class. The following content will be included in this course:1. Introduction to financial statements 2. Financial statement analysis techniques 3. Financial ratios 4. Business evaluation. |
| 教材 | e 時代財務管理與財務報表分析 作者: 吳偉文 高立圖書公司 (02)22900318 |
Teaching Materials | |
| 成績評量方式 | 個案研究 20% 期中考 30% 期末考 30% 出席率 20% |
Grading | Case Study 20% Mid-term Test 30% Final-term Test 30% Participation Rate 20% |
| 教師網頁 | http://tw.myblog.yahoo.com/rentonchen | ||
| 教學內容 | 訓練學生找出財務報表中各項目之隱含關係,加以分析解釋,作為投資決策或融資行為之參考. 1. 企業經營與財務報表 2. 損益平衡點分析 3. 財務報表分析功用 4. 非財務報表分析的手法 5. 財務報表分析的方法 6. 解讀報表的技巧 7. 經營指標 8. 財務比率分析 9. 資產負債表與股東權益 10. 損益表與營運成本 11. 營運資金與現金流量表 12. 財務報表綜合分析 13. 經濟附加價值分析 14. 五力分析與經營診斷 15. 經營計劃基礎 16. 財務危機預測 17. 資訊生產力 18. 智慧資本 |
Syllabus | let students use the financial reports to make decision and understand and analyze financial condition of company. 1. Business Operation and Financial Statement Report 2. Break Even Point Analysis 3. The Function of Financial Statement Analysis 4. The Methods of Non-Financial Statement Analysis 5. The Methods of Financial Statement Analysis 6. The Skills of Reading Financial Statement Report 7. Operational Indexes 8. Financial Ratios Analysis 9. Balance Sheet and Owner's Equity 10. Income Statement and Operational Cost 11. Operational Capital and Cash Flow Statement 12. The Synthesis of Financial Statement Report 13. Economic Value-Added Analysis 14. Five Force Analysis and Operational Analysis 15. Operational Plan 16. Forecasting Financial Risk 17. Information Productivity 18. Intellectual Capital |