本課程教學大綱已提供完整英文資訊（本選項僅供統計使用，未提供完整英文資訊者，得免勾記）【Provide information of course syllabus in English.(This is for statistical use only. For those who do not provide information of course syllabus in English, do not check this field.)】
Financial Statement Analysis 蔡佳芬(Chia-Fen Tsai) E-mail: cftsai@mail.nsysu.edu.tw 本課程分為三部份： 1.複習及了解合併四大財務報表:包括合併資產負債表、合併損益表、合併現金流量表及合併股東權益變動表。2. 應用財務比率進行短期流動性、長期流動性、營運績效及效率及獲利能力評估。3. 評估市場評價。 There are three parts to this course. The first part is to review and understand financial statements, including consolidated balance sheet, consolidated income statement, consolidated cash flow statement, and consolidated statement of changes in equity. The second part is to learn how to apply financial ratios to evaluate firms’ short-term liquidity, capital structure, and long-term solvency, operating performance, and efficiency as well as profitability. Finally, this course is designed to prepare students to interpret and analyze how to evaluate market measures (ratios).
課程目標 Objectives
1.學生能有夠站在債權人、經理人或者投資者的角色深入地解讀財務數字。(To prepare students to interpret and analyze financial statements in the role of creditors, managers, or investors.) 2.學生必須繳交報告，深入閱讀財務報表，比較公司財務特性的差異、融資及投資決策以及獲利或者風險相關議題。(Each student shall submit a report to explore in greater depth financial reporting, compare companies financially, understand cash flow, and grasp basic profitability issues and risk analysis concepts.) 3.培養學生文字及口頭溝通能力及團隊合作能力 (To develop students’writing and oral communication skills and teamwork skills.)
授課方式 Teaching methods
線上學習/講授/個案討論/課堂做中學 (Online learning/Teaching/ Case study/ Learning by doing in class) PS:課程影片放在 Youtube 上，以便學生可以在不同時間在線學習 (Course Videos are placed on the Youtube so that students can learn online at different times)
參考書/教科書/閱讀文獻 Reference book/ textbook/ documents
〔請遵守智慧財產權觀念，不可非法影印。教師所提供之教材供學生本人自修學習使用,不得散播及做為商業用途〕
No copies for intellectual property rights. Textbooks provided by the instructor used only for self-study, can not broadcast or commercial use
序號
作者
書名
出版社
出版年
出版地
ISBN#
No.
Auther
Title
Publisher
Year of publish
Publisher place
ISBN#
1
講義
2
杜榮瑞、薛富井、蔡彥卿、劉啟群
財務報表分析
東華書局
2015
9789574838240
3
Penman
Financial Statement Analysis and Security Valuation
McGraw Hill (華泰書局代理)
2012
9780071326407
4
謝劍平
財務報表分析
智勝書局
5
Palepu, K. G., Healy, P.M., Peek, E., 郭敏華編譯
財報分析與企業評價
華泰文化
彈性暨自主學習規劃 Alternative learning periods
本門課程是否有規劃實施學生彈性或自主學習內容（每1學分2小時）
Is any alternative learning periods planned for this course (with each credit corresponding to two hours of activity)?
否：教師需於「每週課程內容及預計進度」填寫18週課程進度（每1學分18小時之正課內容）。 No：The instructor will include an 18-week course plan in the weekly scheduled progress (each credit corresponds to 18 hours of instruction)
是：教師需於「每週課程內容及預計進度」填寫16週課程內容（每1學分16小時之正課內容），並於下列欄位填寫每1學分2小時學生彈性或自主學習內容。 Yes：The instructor will include a 16-week course plan in the weekly scheduled progress (each credit corresponds to 16 hours of instruction);the details of the planned alternative learning periods are provided below (each credit corresponds to two hours of activity).
學生彈性或自主學習活動 Alternative learning periods
勾選或填寫規劃內容 Place a check in the appropriate box or provide details
時數 Number of hours
學生分組實作及討論 Group work and discussion
參與課程相關作業、作品、實驗 Participation in course-related assignments, work, or experiments
參與校內外活動（研習營、工作坊、參訪）或競賽 Participation in on- or off-campus activities (e.g., seminars, workshops, and visits) or competitions
課外閱讀 Extracurricular reading
線上數位教材學習 Learning with online digital learning materials
其他（請填寫規劃內容） Other (please provide details)
每週課程內容及預計進度 Weekly scheduled progress
週次
日期
授課內容及主題
Week
Date
Content and topic
1
2021/02/21~2021/02/27
財務報表分析導論 (Introduction to financial statement analysis)/財報分析概述 (Basic concepts of financial statements analysis)
2
2021/02/28~2021/03/06
資產負債表 (Balance sheet)/損益表 (Income statement)
3
2021/03/07~2021/03/13
Q&A/Case Study
4
2021/03/14~2021/03/20
廠商財務特性與投資行為(Firm-level financial characteristics and investment policies)
5
2021/03/21~2021/03/27
現金流量分析 (Cash flow analysis)/股東權益分析 (Equity analysis)/財務報表分析技巧 (Techniques of analysis)
6
2021/03/28~2021/04/03
Q&A/Case Study
7
2021/04/04~2021/04/10
短期償債能力 (Short-term liquidity Analysis)
8
2021/04/11~2021/04/17
資本結構及長期償債能力 (Capital structure and long-term liquidity Analysis)/經營能力分析 (Operating performance analysis)
9
2021/04/18~2021/04/24
Q&A/Case Study
10
2021/04/25~2021/05/01
投入資本報酬率分析及杜邦分析 (ROA&ROE& Du Pont Equation)
11
2021/05/02~2021/05/08
產業分析(Industry analysis)
12
2021/05/09~2021/05/15
Q&A/Case Study
13
2021/05/16~2021/05/22
Q&A/Case Study
14
2021/05/23~2021/05/29
期末考 (Final exam)
15
2021/05/30~2021/06/05
Q&A/Case Study
16
2021/06/06~2021/06/12
Q&A/Case Study
17
2021/06/13~2021/06/19
期末報告 (Final Report)
18
2021/06/20~2021/06/26
期末報告 (Final Report)
課業討論時間 Office hours
時段1 Time period 1: 時間 Time：星期三16:00-17:00 地點 Office/Laboratory：管3014 時段2 Time period 2： 時間 Time：星期四16:00-17:00 地點 Office/Laboratory：管3014
系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilitics of the dcpartment and the university
系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilities of the department and the university
課堂活動與評量方式 Class activities and evaluation
本課程欲培養之能力與素養 This course enables students to achieve.
紙筆考試或測驗 Test.
課堂討論︵含個案討論︶ Group discussion (case analysis).
個人書面報告、作業、作品、實驗 Indivisual paper report/ assignment/ work or experiment.
群組書面報告、作業、作品、實驗 Group paper report/ assignment/ work or experiment.
個人口頭報告 Indivisual oral presentation.
群組口頭報告 Group oral presentation.
課程規劃之校外參訪及實習 Off-campus visit and intership.
證照/檢定 License.
參與課程規劃之校內外活動及競賽 Participate in off-campus/ on-campus activities and competitions.