財務報表分析是以企業基本活動為對象、以財務報表為主要信息來源、以分析和綜合為主要方法的系統認識企業的過程，其目的是瞭解過去、評價現在和預測未來，以幫助報表使用人改善決策。
Financial statement analysis is a process of systematically understanding the enterprise that takes the basic activities of the enterprise as the object, uses financial statements as the main source of information, and uses analysis and synthesis as the main methods. Its purpose is to understand the past, evaluate the present and predict the future, so as to help users of the statements Improve decision-making.
幫助學生瞭解各種財務報表分析的方法及其應用, 其內容大致包含下列六大單元: 現金流量分析、償債能力分析、資本結構分析、資產運用效能分析、風險分析和經濟附加價值等。
Help students understand various financial statement analysis methods and their applications. The content roughly includes the following six units: cash flow analysis, solvency analysis, capital structure analysis, asset utilization efficiency analysis, risk analysis and economic added value, etc.
薛兆亨著 :財務報表分析:實務的運用 修訂版 2012年
Written by Xue Zhaoheng: Financial Statement Analysis: Practical Application Revised Edition 2012
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中與期末各50%期中與期末各50% 50% each for midterm and final |
100 |
