| 課程編碼 Course Code | 中文課程名稱 Course Name (Chinese) | 英文課程名稱 Course Name (English) | 總學分數 Credits | 總時數 Hours |
|---|---|---|---|---|
| 4806062 | 財務報導分析研討 | Financial Statements Analysis | 3.0 | 3 |
| 中文概述 Chinese Description | 本課程幫助學生進一步了解各種財務報表，包括資產負債表，損益表與現金流量表。強調如何利用財務報表所提供的資訊來輔助公司決策，投資決策及融資決策。財務報表分析乃是一門辛苦的課程，對會計報表、企業經營及產業情況必須要有時間投入的準備，對於數字也要有敏銳的感覺，換言之，一方面要有全方位的觀照，另一方面也要能對細微之處作最詳盡的分析，否則無法學好財報分析。本課程希望能藉由報表分析瞭解企業的內部營運情形及外部產業環境狀況，進一步瞭解報表政策對企業所造成的影響。 | |||
| 英文概述 English Description | The purpose of this course is to help student better understand the elements of various financial statements, from a valuation approach. The emphasis will be on both a sound theoretical framework for financial statement analysis and corporate valuation and a thorough discussion of how valuations are actually done in the real world. Special emphasis will be on the financial statement quality issues. Financial statement analysis mainly applies financial data to value firm value. The course is closely related with finance, and investment. The traditional aspect focuses on liquidity, long-term debt, operating ability, profitability, and market value-related analysis. The course introduces the information contents of the financial statements and the technique of financial statements analysis. The students studying the course will understand the information contents of financial statements and use the technique of financial statements analysis. The topics of the course in this term incl | |||
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