财务报表认识.pptx

財務報表認識;圖1 損益表與資產負債表之連結架構;企業經營基本活動(1/3);企業經營基本活動(2/3);企業經營基本活動(3/3);公開說明書簡介(1/4);公開說明書簡介(2/4);公開說明書簡介(3/4);公開說明書簡介(4/4);資產負債表(1/10);資產負債表(2/10);;資產負債表(3/10);資產負債表(4/10);資產負債表(5/10);資產負債表(6/10);資產負債表(7/10);案例;解答;資產負債表(8/10);資產負債表(9/10);資產負債表(10/10);損益表(1/7);損益表(2/7);新產品規劃 Basic Formulae;Contribution Margin邊際貢獻;Contribution Margin;Contribution Margin Income Statement Derivations;CVP, Graphically;Breakeven Point 損益兩平點;Breakeven Point, continued;Breakeven Point, extended: Profit Planning;案例;解答;CVP and Income Taxes 考慮所得稅;Sensitivity Analysis 敏感度分析;案例;;;Margin of Safety 安全邊際;損益表(3/7);損益表(4/7);損益表(5/7);損益表(6/7);損益表(7/7);Strategy, Balanced Scorecard策略及平衡計分卡;Strategy策略;Five Aspects of Industry Analysis;Basic Business Strategies;Implementation of Strategy;The Balanced Scorecard;Balanced Scorecard Perspectives;The Financial Perspective;The Customer Perspective;The Internal Business Prospective;The Learning and Growth Perspective;The Balanced Scorecard Flowchart;Balanced Scorecard Implementation;Features of a Good Balanced Scorecard;Features of a Good Balanced Scorecard;Balanced Scorecard Implementation Pitfalls易犯錯誤;Balanced Scorecard Implementation Pitfalls;Evaluating Strategy;Evaluating Strategy;Revenue Effect of Growth;Cost Effect of Growth for Variable Costs;Cost Effect of Growth for Fixed Costs;Cost Effect of Growth for Fixed Costs;Revenue Effect of Price Recovery;Cost Effect of Price Recovery;Cost Effect of Price Recovery;Cost Effect of Price Recovery;Cost Effect of Productivity for Variable Costs;Cost Effect of Productivity for Fixed Costs;Cost Effect of Productivity for Fixed Costs;The Management of Capacity;Analysis of Unused Capacity;Managing Unused Capacity;現金流量表(1/5);現金流量表(2/5);現金流量表(3/5);現金流量表(4/5);現金流量表(5/5);各財務報表之間的連結;圖6.1 現金流量表與資產負債表之連結;第七章大綱;盈餘管理的可能誘因;窗飾技巧(1/3);窗飾技巧(2/3);窗飾技巧(3/3);表7.1 CFRA歸納之七大財務騙局;警訊分析(1/2);警訊分析(2/2);其他須留意異常變化之具體事項;第八章大綱;結構分析(1/7);結構分析(2/7);結構分析(3/7);結構分析(4/7);結構分析(5/7);結構分析(6/7);結構分析(7/7);縱斷面與橫斷面分析;圖8.1 快樂公司獲利縱斷面分析;圖8.2 2008年快樂與幸