It will enable students to
(1).Review and understand the accounting principles and their application in the interpretations of financial statements.
(2).Identify the value chain risk of strategic management under a chimerical and competitive economy.
(3). Analyze and interpret the financial reports, apply them to the evaluation of performance on business operations, financial condition, residual interests and cash flows for the year, and use them to simulate the financial forecasts.
(4).Analyze and interpret if there are any changes of the profitability that may have severe impacts to financial risk of a certain company.
(5).Find there in 3 above, if any applicable risk model for the linkage between profitability and financial crisis exists.
(6).Appraise any basis of the account on Balance Sheet, Income Statement and Statement of Cash Flows for business valuation models.

It will enable students to
(1).Review and understand the accounting principles and their application in the interpretations of financial statements.
(2).Identify the value chain risk of strategic management under a chimerical and competitive economy.
(3). Analyze and interpret the financial reports, apply them to the evaluation of performance on business operations, financial condition, residual interests and cash flows for the year, and use them to simulate the financial forecasts.
(4).Analyze and interpret if there are any changes of the profitability that may have severe impacts to financial risk of a certain company.
(5).Find there in 3 above, if any applicable risk model for the linkage between profitability and financial crisis exists.
(6).Appraise any basis of the account on Balance Sheet, Income Statement and Statement of Cash Flows for business valuation models.

協助學生瞭解公司的財務與非財務資料的，包括財務報表的整體架構、準則運用、及報表間所衍生的各種比率；除此，解讀某些非報表數字的資訊，與報表之間比率的關聯性。尤其是國際採用IFRS的必然性，有助於會計學子在這方面的提升。

Help students understand the company's financial and non-financial data, including the overall structure of financial reports, usage of standards, and various ratios derived from reports; in addition, they can understand the correlation between the information of certain non-report numbers and the ratio between reports. In particular, the inevitability of international adoption of IFRS will help students improve in this regard.

1. White, Sondhi and Fried：The Analysis and use of Financial Statements, The Updated edition. Wiley (指南書局)
2. 中級會計學 An IFRS Perspective : (鄭丁旺博士 著) 第十一版 101年9月
3. Others

1. White, Sondhi and Fried: The Analysis and use of Financial Statements, The Updated edition. Wiley (Guidelines)
2. Intermediate Association Program An IFRS Perspective: (Written by Dr. Zheng Dingwang) 11th Edition September 101
3. Others