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 report analysis is a process of systematically cognizing an enterprise with basic enterprise activities as the target, financial report as the main source of information, and analysis and integration as the main methods. Its purpose is to understand the past, evaluate the present and predict the future to help report users improve their decisions.
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 report analysis methods and applications. The content roughly includes the following six major units: cash flow analysis, debt capability analysis, capital structure analysis, asset utilization efficiency analysis, risk analysis and economic additional value, etc.
財務報表分析: 實務的運用 (第2版)
作者 ／ 薛兆亨
出版社 ／ 雙葉書廊有限公司
Financial Report Analysis: Use of Actual Business (2nd Edition)
Author / Xue Zhaoheng
Publishing House / Duye Library Co., Ltd.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中與期末考各半期中與期末考各半 Half each of the midterm and final exams |
100 |
