教學大綱與進度

課程基本資料：

學年期	課號	課程名稱	階段	學分	時數	修	教師	班級	人	撤	備註
114-1	348058	財務報表分析	1	3.0	3	▲	陳鴻崑	資財三甲	73	2

教學大綱與進度：

教師姓名	陳鴻崑　教師諮商時間(Office Hours)
Email	hkchen@ntut.edu.tw
最後更新時間	2025-08-25 12:21:57
課程大綱	This course is designed to equip students with the ability to interpret and analyze financial statements and to use financial data for evaluating a firm’s value. Topics covered include: (1) the mechanics of financial statements, (2) the impact of industry structure on firm profitability, (3) accounting analysis, (4) earnings forecasting, and (5) valuation based on forecasted accounting information. The course is aimed at anyone whose career might involve working with financial data. Throughout the course, we will focus on the interpretation, evaluation, and application of financial accounting concepts and theory. We will emphasize communication skills, critical thinking, decision-making skills, and real-world issues in financial accounting. 本課程旨在培養學生解釋和分析財務報表並使用這些財務數據評估公司價值的能力。課程內容涵蓋的主題包括：(1) 財務報表運作的機制、(2) 產業結構對公司獲利能力的影響、(3) 會計分析、(4) 獲利預測、以及 (5) 基於預測會計數據衡量公司價值。本課程適用於任何未來想投入分析財務數據的人。在整個課程中，我們將重點放在財務會計概念和理論的解釋、評估和應用。我們將強調溝通技巧、批判性思考、決策技巧和現實世界中的財務會計議題。
課程進度	Week 1: Introduction to the course Week 2: Ch1. Framework for Business Analysis and Valuation Using Financial Statements Week 3: Ch2. Strategy Analysis Week 4: Ch3. Overview of Accounting Analysis (1/2) / Quiz #1 (Ch2 & 3) on Friday Week 5: Ch3. Overview of Accounting Analysis (2/2) (National Day, No classes on Friday) Week 6: Ch4. Implementing Accounting Analysis / Quiz #2 (Ch4) on Friday Week 7: Ch5. Financial Analysis (1/2) / Quiz #3 (Ch5) on Thursday (Taiwan Retrocession Day Bridge Holiday, No classes on Friday) Week 8: Ch5. Financial Analysis (2/2) Week 9: Midterm Exam Week (Ch1, Ch2, Ch3, Ch4, Ch5) Week 10: Ch6. Prospective Analysis: Forecasting (1/2) / Quiz #4 (Ch6) on Friday Week 11: Ch6. Prospective Analysis: Forecasting (2/2) Week 12: Ch7. Prospective Analysis: Valuation Theory and Concepts Week 13: Ch10. Credit Analysis (1/2) / Quiz #5 (Ch10) on Friday Week 14: Ch10. Credit Analysis (2/2) Week 15: Ch11. Mergers and Acquisitions (1/2) / Quiz #6 (Ch11) on Friday Week 16: Ch11. Mergers and Acquisitions (1/2) (Constitution Day, No classes on Thursday) Week 17: New Year Holiday (No classes on Thursday and Friday) Week 18: Final Exam Week (Ch6, Ch7, Ch10, Ch11)
評量方式與標準	1. Attendance & course participation: 10% 2. Quizzes (six times): 20% 2-1. Translate English to Chinese 2-2. Ten word or phrases, each time 2-3. Ex: financial statement analysis = 財報分析 or 財務報表分析 3. Midterm exam: 35% (Multiple-choice and calculation questions) 4. Final exam: 35% (Multiple-choice and calculation questions)
使用教材、參考書目或其他	【遵守智慧財產權觀念，請使用正版教科書，不得使用非法影印教科書】 使用外文原文書：是 Required textbook: 1. Palepu, Healy, and Peek, Business Analysis and Valuation: IRFS Edition, 5th edition, Cengage Publishing (華泰文化代理) Reference textbook: 1. 郭敏華，財務分析與企業評價，華泰文化 2. 杜榮瑞、薛富井、蔡彥卿、劉啟群，財務報表分析(第二版)，東華書局
課程諮詢管道	By appointment Office: Hong Yu Technology Research Building 638 Email: hkchen@ntut.edu.tw Phone: +886-27712171#5918
延伸教學與資源
課程對應SDGs指標	SDG1：消除貧窮（No Poverty） SDG8：尊嚴就業與經濟發展（Decent Work and Economic Growth）
課程是否導入AI	● 鼓勵學生使用生成式AI工具（Encourage students to use generative AI tools）
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