財務報表與企業關係緊密, 若要瞭解企業之經營績效、財務狀況、現金流量與發展趨勢, 最好的方法是分析財務報表。 本課程幫助學生獲得正確的財務報表分析的觀念, 瞭解各種分析方法的邏輯基礎, 並學習各種方法的應用。Financial statements are closely related to a company. If you want to understand a company's operating performance, financial status, cash flow and development trends, the best way is to analyze financial statements. This course helps students gain a correct concept of financial statement analysis, understand the logical basis of various analysis methods, and learn the application of various methods.
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.
(1) Palepu, 2010, Business Analysis & Valution: Using Financial Statements, Hwa-Tai.
(2) Gibson, 2010, Financial Reporting Analysis: Using Financial Accounting Information, Hwa-Tai.
(3) 郭敏華, 2010, 財務報表分析, 智勝。
(1) Palepu, 2010, Business Analysis & Valution: Using Financial Statements, Hwa-Tai.
(2) Gibson, 2010, Financial Reporting Analysis: Using Financial Accounting Information, Hwa-Tai.
(3) Guo Minhua, 2010, Financial Statement Analysis, Zhisheng.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平時平時 Usually |
30 | |
| 期中考期中考 midterm exam |
30 | |
| 期末考期末考 final exam |
40 |
