| 當期課號 |
1131 |
Course Number |
1131 |
| 授課教師 |
柯俊禎 |
Instructor |
KO,JIM CHEN |
| 中文課名 |
財務報表分析 |
Course Name |
Financial Statement Analysis |
| 開課單位 |
財務金融系(四日)四B |
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 |
1 財務報表分析- 謝劍平著 再版 智勝出版
2 財務報表解析全書 Charles/Eugene著 許崇源等譯 商周出版 |
Teaching Materials |
1 Financial Statements Analysis-managerial insight Best-Wise published
2 Financial Statement Analysis Charles & Eugene Wiley published |
| 成績評量方式 |
平時成績 20%
期中成績 20%
期末成績 20%
報告成績 40% |
Grading |
Attending Class 20%
Midterm exam 20%
Final exam 20%
Term report 40% |
| 教師網頁 |
|
| 教學內容 |
財務報表之認識
財務分析
流動性分析
現金流量分析
長期償債能力分析
資源運用效率分析
投入資本報酬分析
獲利能力分析 |
Syllabus |
Understanding Financial Statements
Financial Statements Analysis
Liquidity analysis
Cashflow analysis
Capital Structure Analysis
Efficiency Analysis
Return on Invested Capital
Profitability Analysis |