Course【课程名称】: Financial Statement Analysis

Course Description【课程简介】:
This course aims to provide students with an understanding of the use of financial statement information from a user perspective, such as manager, financial analyst, debt holder etc.
Topics include a review of financial statement analysis; financial reporting; analysis of activities in financing, investing, operating; cash flow analysis; return on invested capital and profitability analysis; prospective analysis; credit analysis; equity analysis and valuation.

Objectives【课程目标】:
On completion of the course, students are expected to 1) understand the basic techniques, research methods, strengths, and limitations of financial statement analysis,2) analyze financial data to predict earnings and other financial ratios,3) use these techniques to value equity securities and to predict takeover targets, future debt ratings, and bankruptcies.

Course Content【课程内容\课程大纲】:

1.Overview of Financial Statement Analysis
2.Financial Reporting and Analysis
3.Analyzing Financing Activities
4.Analyzing Investing Activities
5.Analyzing Investing Activities: Inter-corporate Investments
6.Analyzing Operating Activities
7.Cash Flow Analysis
8.Return on Invested Capital and Profitability Analysis
9.Prospective Analysis
10.Credit Analysis
11.Equity Analysis and Valuation
12.Comprehensive Case: Applying Financial Statement Analysis

【课程名称】: 财务报表分析

【课程介绍】:
本课程旨在为学生提供从用户角度理解财务报表信息的使用，例如经理，财务分析师，债务持有人等。课程讲授主题包括对财务报表分析的审查，财务报告，分析融资，投资，经营活动，现金流量分析，投资回报和盈利能力分析，前瞻性分析，信用分析，股权分析和估值。

【课程目标】:
完成本课程后，学员可以掌握的知识和技能包括：1）了解财务报表分析的基本技术，研究方法，优势和局限性，2）分析财务数据以预测收益和其他财务比率，3）使用这些技术来衡量权益证券并预测收购目标，未来债务评级和破产。

【课程内容\课程大纲】:
1.财务报表分析概述
2.财务报告与分析
3.融资活动分析
4.投资活动分析
5.投资活动分析：公司间投资
6.经营活动分析
7.现金流量分析
8.投资回报率和盈利能力分析
9.前景分析
10.信用分析
11.权益分析与估值
12.财务报表分析的运用：综合案例