| 當期課號 |
1084 |
Course Number |
1084 |
| 授課教師 |
顏炘怡 |
Instructor |
YEN,HSIN YI |
| 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 |
林鳳儀、賴秀卿、嚴玉珠、何玉菁(2006),財務報表分析,高立圖書有限公司(三版) |
Teaching Materials |
Financial Statement Analysis |
| 成績評量方式 |
期中考30%
期末考40%
課堂參與與個案報告30% |
Grading |
Mid-term exam 30%
Final exam 40%
Report 30% |
| 教師網頁 |
|
| 教學內容 |
1.財務報表分析之意義與概述
2.損益表及企業之營業活動
3.資產負債表與企業之投資活動
4.資產負債及股東權益變動表與企業之融資活動
5.現金流量表與企業之各項活動
6.短期流動性分析
7.現金流量之分析
8.企業償債能力與財務結構分析
9.企業獲利能力之分析
10.投資報酬率與企業經營能力 |
Syllabus |
1. Basic Concept of Finanacial Statement Analysis
2. Method of Financial Statement Analysis
3. An Analysis of Enterprise's Short-term Payment
4. Cash Flow Analysis
5. Financial Structure Analysis
6. Turnover and Management Ability Analysis
7. Profitability and Profitable Growth Analysis
8. Financial Budgets
9. Special Cases |