(qǐyè)FinancialStatementAnalysisFinancialStatementAnalysis 第一节、企业财务报表的主要类型Basicfinancialstatements 资产负债表(Balancesheet) 损益表/利润表(Incomestatement) 现金流量表(Statementofcashflow) 报表之间的相互关系(Relationshipofstatements) 第二节、财务报告分析的具体方法Methodsoffinancialstatementanalysis...
Financial StatementAnalysisFinancialStatementsAPossibleFrameworkforAnalysisRatioAnalysisTrendAnalysisCommon-SizeandIndexAnalysisExamplesofExternalUsesofStatementAnalysisTradeCreditors --Focusontheliquidityofthefirm.Bondholders --Focusonthelong-termcashflowofthefirm.Shareholders--Focusontheprofitabilityandlong-termhealth...
CFA培训课程科目:FinancialStatementAnalysisReference:1.Juneweibook(2002)2.Schweserstudynotes3.CFALOS FinancialStatementAnalysis:AnintroductionRoleoffinancialreporting: Toprovideinformationaboutthefinancialposition,performanceandchangesinfinancialpositionofanentitythatisusefultoawiderangeofusers(investors,creditorsandother...
“Buildingblocks”offinancialstatementanalysisasfollows:Short-termliquidityCapitalstructureandsolvencyReturnoninvestedcapitalAssetturnoverOperatingperformanceandprofitabilityForecastingandvaluationAnequityinvestorwhenevaluatingtheinvestmentmeritofacompanyoftencumulatefinancialdataandaccompanyingnotesbyapplyingthebuildingblocksabove....
企业财务报表分析课件(PPT96页) .pptx,第二章 企业财务报表分析 Financial Statement Analysis;主要教学环节 Main teaching process ;3;Chapter Objectives;5;6;7;9、要学生做的事,教职员躬亲共做;要学生学的知识,教职员躬亲共学;要学生守的规则,教职员躬亲共守。6月-2
Financial Statement Analysis and Security Valuation Stephen H. PenmanPrepared byPeter D. Easton and Gregory A. SommersFisher College of BusinessThe Ohio State UniversityWith contributions byStephen H. Penman – Columbia UniversityLuis Palencia – University of Navarra, IESE Business School The Analysis ...
中文版 Financial Statement Analysis and Security Valuation.ppt,财务报表分析与证券定价 Stephen H. Penman 制作人: Peter D. Easton and Gregory A. Sommers Fisher College of Business The Ohio State University 协助人: Stephen H. Penman – Columbia Universit
Chapter 6 Financial Statement Analysis Statements 财务报表Balance Sheet B/S 资产负债表 时点、静态,财务状况 Total Assets=Total Liabilities+Owner’s Equitye Statement 损益表(利润表) 时期、动态,反映经营成果 Revenues- e(o
Cashflowanalysis 营运能力分析 Analysisofoperatingcapacity 2019 - 12345 2 1.财务报表Financialstatements 2019 - 3 财务报表概述 财务报表(Financialstatements)资产负债表(Balancesheet)财务状况 •资产Assets•负债Liabilities•所有者权益 Owner‘sEquity 2019 损益表(Profit&Loss)经营成果 •收入Revenue•成本...
The Analysis of Financial statements金 莲 花第二章 分析目的与分析方法二 分析方法比率分析法 结构分析法比较分析法 因素分析法趋势分析法 平衡分析法分析目的与分析方法一分析目的 分析目的分析目的使用人不同其分析目的也不同企业投资活动筹资活动经营活动企业的基本活动财务报表债权人投资者审计师...