课程简介
财务分析（双语课）是针对企业财务报告为材料，站在投资者等企业利益相关者的角度对企业的财务报告进行解读与分析，以便做出正确的经营决策。本课程以国外教材为主，进行双语教学，以帮助学生在掌握财务分析方法的同时，提升专业领域的英语能力。
课程大纲
1 General Introduction
1.1Introduction
1.2 Financial report
1.3 GAAP
1.4 CPA
1.5 Traditional Assumptions of the Accounting Model
2 Balance Sheet
2.1 The Balance Sheet Structure
2.2 Inventory for Vipshop Holdings Limited
2.3 Unearned revenue for Kweichow Moutai Co.,Ltd.
2.4 Balance Sheet Presentation Issues
3 The Income Statement
3.1 Income Statement Structure
3.2 Multiple-Step Income Statement
3.3 Wal-Mart and Kmart Comparision
4 The Statement of Cash Flow
4.1 Statement Structure
4.2 Operating Activities
4.3 Investing Activities
4.4 Financing Activities
5 Analysis of Enterprises' Short-Term Debt Paying Capacity
5.1 Concept and Computation
5.2 Impact Factors for Short-Term Debt Paying Capacity
6 Analysis of Enterprises' Long-Term Debt Paying Capacity
6.1 Debt Ratio、Equity Ratio、Equity Multiplier、Times Interest Earned
6.2 DuPont Analysis
7 Analysis of Enterprises' Operating Capacity
7.1 Accounts Receivable Turnover
7.2 Inventory Turnover
7.3 Operating Cycle
8 Analysis of Enterprises' Profitability Capacity
8.1 Gross Profit Margin、Net Profit Margin
8.2 Return on Assets、Return on Equity
8.3 Earnings per Share、Price/Earnings Ratio
8.4 Book Value per Share、Price/Book Ratio
考试
期末考试
1.1Introduction
1.2 Financial report
1.3 GAAP
1.4 CPA
1.5 Traditional Assumptions of the Accounting Model
2 Balance Sheet
2.1 The Balance Sheet Structure
2.2 Inventory for Vipshop Holdings Limited
2.3 Unearned revenue for Kweichow Moutai Co.,Ltd.
2.4 Balance Sheet Presentation Issues
3 The Income Statement
3.1 Income Statement Structure
3.2 Multiple-Step Income Statement
3.3 Wal-Mart and Kmart Comparision
4 The Statement of Cash Flow
4.1 Statement Structure
4.2 Operating Activities
4.3 Investing Activities
4.4 Financing Activities
5 Analysis of Enterprises' Short-Term Debt Paying Capacity
5.1 Concept and Computation
5.2 Impact Factors for Short-Term Debt Paying Capacity
6 Analysis of Enterprises' Long-Term Debt Paying Capacity
6.1 Debt Ratio、Equity Ratio、Equity Multiplier、Times Interest Earned
6.2 DuPont Analysis
7 Analysis of Enterprises' Operating Capacity
7.1 Accounts Receivable Turnover
7.2 Inventory Turnover
7.3 Operating Cycle
8 Analysis of Enterprises' Profitability Capacity
8.1 Gross Profit Margin、Net Profit Margin
8.2 Return on Assets、Return on Equity
8.3 Earnings per Share、Price/Earnings Ratio
8.4 Book Value per Share、Price/Book Ratio
考试
期末考试
