《财务报表分析》-课程教学大纲.docVIP

PAGE PAGE 19 《财务报表分析》课程教学大纲 一、课程基本信息 课程代码课程名称：财务报表分析 英文名称：Financial Statement Analysis 课程类别：专业选修课 学 时：32 学　　分：2 适用对象: 资产评估专业 考核方式：考试 先修课程：经济学、会计学、资产评估概论 二、课程简介 《财务报表分析》属于普通高等学校资产评估专业本科生专业选修课程，在资产评估专业课程体系中属于专业方向限选课。该课程采用中英双语教学方式，教材以英文原版教材为主，中文译本为辅。课程主要介绍商务活动与财务报表的关系，财务报告形式和类型，企业融资、投资、经营等活动分析，现金流量、前景和信用分析，权益分析与估值，以帮助学生从财务报表出发更好地认识和了解企业经营，理解如何对企业进行估值与投资决策，具备从事企业价值评估工作的基本素质。 三、课程性质与教学目的 《财务报表分析》是资产评估专业本科生的专业方向限选课，属于专业选修课程，采用中英双语教学。通过本课程学习，要求学生熟悉财务报告的内容、结构与形式，掌握财务领域英文专业术语与词汇，掌握企业商务分析、投融资与经营活动分析、前景预测与估值，在实际决策中能够利用恰当的财务报表分析技术评价企业资产质量与价值变动，以及树立诚信为本的品质、养成良好的职业道德素养。 四、教学内容及要求 Chapter1 Overview of Financial Statement Analysis （一）目的与要求 Explain business analysis and its relation to financial statement analysis Describe the component analyses that constitute business analysis Understand Several basic financial statement analysis techniques and some fundamental valuation models Understand the role of financial statements in determining firms’ values Describe the relevance of accounting information to business analysis and valuation Explain the financial reporting and analysis environment Understand accounting principles (GAAP), fair value accounting and accrual accounting Analyze and measure earnings quality （二）教学内容 Section 1 Introduction to Business analysis 1. 主要内容 Types of Business Analysis Components of Business Analysis 2. 基本概念和知识点 Credit Analysis Equity Analysis Business Analysis Business Environment and Strategy Analysis Financial Analysis Accounting Analysis Prospective Analysis Valuation Financial Statement Analysis and Business Analysis 3. 问题与应用（能力要求） How to evaluate a company’s prospects and risks for business decisions? How to Identify different types of business analysis? What is the relation between business activities and financial statements? Section 2 Financial Statements-Basis of Analysis 1. 主要内容 Financial Statements Reflect Business Activities The Annual Report 2. 基本概念和知识点 Planning Activities Financing Activities Investing Activities Opera