國立中山大學 110學年度第1學期 課程教學大綱
National Sun Yat-sen University 110Academic year1st Semester Course syllabus
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中文名稱 Course name(Chinese) |
財務報表分析 |
課號 Course Code |
CM408 |
英文名稱 Course name(English) |
FINANCIAL STATEMENT ANALYSIS |
課程類別 Type of the course |
講授類 | 必選修 Required/Selected | 選修 |
系所 Dept./faculty |
管理學院 |
授課教師 Instructor |
蔡佳芬
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學分 Credit |
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因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,授課方式調整如下: |
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因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,評分方式調整如下: |
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1.Homework:50% 2.Final Test:40% 3.Class participation :10%
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課程大綱 Course syllabus |
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課程目標 Objectives |
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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. 學生必須繳交作業,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 homework to explore in greater depth financial reporting, compare companies financially, understand cash flow, and grasp basic profitability issues and risk analysis concepts.)
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授課方式 Teaching methods |
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On line(非同步遠距課程) 9/24中午12:10~13:00將採Google Meet進行同步遠距課程進行本課程介紹,已選課學生請於以下連結進入: https://meet.google.com/ofa-uitg-qgf 請同學開始上課前務必詳細閱讀本公告版,俾利了解該課程進行方式與配分比重,如有任何課程問題請與助教: "王羽萱"shellywang841120@gmail.com 黃玟瑄" koubaisen@gmail.com (信箱)聯繫,謝謝。
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評分方式﹝評分標準及比例﹞Evaluation (Criteria and ratio)等第制單科成績對照表 letter grading reference
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1.Homework:50% 2.Final test:40% 3.Class participation:10%
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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
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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 | | | |
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彈性暨自主學習規劃 Alternative learning periods
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每週課程內容及預計進度 Weekly scheduled progress |
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週次 | 日期 | 授課內容及主題 | Week | Date | Content and topic | 1 | 2021/09/19~2021/09/25 | 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 | 2021/09/26~2021/10/02 | 資產負債表 (Balance sheet)/損益表 (Income statement)/ | 3 | 2021/10/03~2021/10/09 | 財報與財務特性 (Financial statements and financial characteristics) | 4 | 2021/10/10~2021/10/16 | 現金流量表與股東權益變動表(Consolidated cash flow statement and consolidated statement of changes in equity) | 5 | 2021/10/17~2021/10/23 | 財務報表分析技巧 (Techniques of analysis)/短期償債能力 (Short-term solvency/ liquidity Analysis) | 6 | 2021/10/24~2021/10/30 | 短期償債能力 (Short-term solvency/ liquidity Analysis)/資本結構及長期償債能力 (Capital structure and long-term solvency/ liquidity Analysis) | 7 | 2021/10/31~2021/11/06 | 經營能力分析 (Operating performance analysis)/獲利能力 (Profitability analysis) | 8 | 2021/11/07~2021/11/13 | 獲利能力 (Profitability analysis)/產業分析 | 9 | 2021/11/14~2021/11/20 | Case Study | 10 | 2021/11/21~2021/11/27 | 期末考 (Final Test) | 11 | 2021/11/28~2021/12/04 | | 12 | 2021/12/05~2021/12/11 | | 13 | 2021/12/12~2021/12/18 | | 14 | 2021/12/19~2021/12/25 | | 15 | 2021/12/26~2022/01/01 | | 16 | 2022/01/02~2022/01/08 | | 17 | 2022/01/09~2022/01/15 | | 18 | 2022/01/16~2022/01/22 | |
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課業討論時間 Office hours |
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時段1 Time period 1: 時間 Time:星期三12:00-14:00 地點 Office/Laboratory:管3014 時段2 Time period 2: 時間 Time:星期四10:00-12:00 地點 Office/Laboratory:管3014
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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 |
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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. | 課外閱讀 Outside reading. | ※系所學生專業能力 Basic disciplines and core capabilities of the department | |
※全校學生基本素養與核心能力 Basic disciplines and core capabilities of the university | |
1.表達與溝通能力。 1. Articulation and communication skills | | | | | | | | | | | | 2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities | V | V | V | V | | | | | | | | 3.終身學習能力。 3. Lifelong learning | V | V | V | V | | | | | | | | 4.倫理與社會責任。 4. Ethnics and social responsibility | | | | | | | | | | | | 5.美感品味。 5. Aesthetic appreciation | | | | | | | | | | | | 6.創造力。 6. Creativity | | | | | | | | | | | | 7.全球視野。 7. Global perspective | | | | | | | | | | | | 8.合作與領導能力。 8. Team work and leadership | | | | | | | | | | | | 9.山海胸襟與自然情懷。 9. Broad-mindedness and the embrace of nature | | | | | | | | | | | |
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本課程與SDGs相關項目:The course relates to SDGs items: |
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本課程校外實習資訊: This course is relevant to internship: |
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