國立中山大學 112學年度第2學期 課程教學大綱

National Sun Yat-sen University 112Academic year Course syllabus

中文名稱
Course name(Chinese)

 財務報表分析

課號
Course Code

 BM525

英文名稱
Course name(English)

 FINANCIAL STATEMENTS ANALYSIS

課程類別
Type of the course

 研討類

必選修
Required/Selected

選修

系所
Dept./faculty

 企業管理學系企業管理碩士班

授課教師
Instructor

 陳妮雲    

學分
Credit

 3

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：
　　　　　　　　 同步遠距【透過網路直播技術，同時進行線上教學，得採Microsoft Teams、Adobe connect等軟體進行】
同步遠距含錄影【透過網路直播技術，同時進行線上教學並同時錄影，課程內容可擇日再重播，得採Microsoft Teams、Adobe connect等軟體進行】
非同步遠距【課堂錄影或錄製數位教材放置網路供學生可非同時進行線上學習，得採EverCam、PPT簡報錄影、錄音方式進行】
實作類課程，經評估無法採遠距課程教學，後續復課後密集補課

★遠距教學軟體操作說明連結

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：

　　　　　　　　
1.Report：40%
2.Exams：60%
3. ： %

課程大綱 Course syllabus
　　　　　　　　 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.)】

Description:
In this course, students will be exposed to a comprehensive framework that integrates financial statement analysis, financial statement forecasts and equity valuation, and the application of this framework to fundamental analysis. The first half of the course focuses on the creation of financial statements coupled with analysis skills in three categories: Business strategy analysis, horizontal, vertical, ratio and cash flow analysis; Built up the ground of business strategy and accounting information, the second half of the course advances to include additional two categories: Forecasts and valuation. We discuss forecasts before valuation because making good forecasts of the future financial statements is a key input to a good valuation.





課程目標 Objectives
　　　　　　　　 Objective:
This course aims to provide students with hands-on experience in financial statement analysis. Students will be exposed to general tools of financial analysis, theoretical concepts, and practical forecasting and valuation issues. After taking this course, students will improve their skills in analyzing firms’ financial statements to measure firms’ performance and establish a basis for reasonable forecasts and valuation.





授課方式 Teaching methods
　　　　　　　　 Academic Integrity:
The teaching approach is lecture-based. Students are required for class participation, assignment, case discussion and group work, and exams. In meeting these requirements, students should comply with NSYSU honor code.
 Cellphone use during class is prohibited.
 Please be sure your cell phones are off before class begins and do not answer calls or sent text message during class
 For some reason you are running late, do not feel you should skip class. Please come in quietly. If you must leave class early, please tell me before class starts.
Report:
Students are required to read the relevant materials (text chapter and lecture) before attending class. Occasionally a case which reflects a real problem will be discussed in class. Reviewing the case in advance is important for you to raise questions or express ideas.
A report both presented in written and oral ways is the focus of this course. The report is designed to undertake by teams. It is a reflection of students’ analytical ability in applying the techniques learned from the class to a real world company. It is also a reflection of students’ communication ability in integrating all of members’ work into a team work. It involves a comprehensive real-time practice of a publicly traded company.
Each team should decide a target company in the third week of the semester. Students are free to choose their team members. Each team needs to hand in its target company name and team member in the third week of the course so that they can do the analysis of their target companies afterwards.
Students are required to present their report at the end of the semester. Students are also required to turn in part of written report during the course to improve the report’s weaknesses according to my suggestions. The complete report needs to be submitted at the end the semester following the presentation.
Midterm and Final exams:
Midterm and final exams are arranged to measure students’ learning progress. All exams will be close book/lecture. Make-up exams are generally not allowed. If students miss an exam due to an illness or other emergency reason, it is your responsibility to notify the instructor, if possible, and provide the instructor with verified documents at least four days prior to the exam. Students with a justified absence from a midterm exam will be considered to add the weight of the midterm exam to the weight of the final exam. An unjustified exam absence is assigned the zero score.
You can bring an A4-sized paper to attend the midterm and final exams, and write down information relevant to the exams on the double pages of this A4-sized paper.





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

　　　　　　　　
1.Report：40%
2.Exams：60%
3. ： %
4. ： %

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.AutherTitlePublisherYear of
publish		Publisher
place		ISBN#
1杜榮瑞、薛富井、蔡彥卿、劉啟群財務報表分析東華書局
2劉順仁財報就像一本故事書時報出版

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).

本門課程規劃學生彈性或自主學習內容（每1學分2小時）：
Alternative learning periods planned for the course (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
WeekDateContent and topic
12024/02/18~2024/02/24Course Overview and Chapter 1: Introduction
22024/02/25~2024/03/02Peace Remembrance Day
32024/03/03~2024/03/09Chapter 2: Financial Statements’ Environment and Limitation (Including Business and Strategy Analysis)
42024/03/10~2024/03/16School Sports Day
52024/03/17~2024/03/23Chapter 3: Balance Sheet (1)
62024/03/24~2024/03/30Chapter 3: Balance Sheet (2)
72024/03/31~2024/04/06Chapter 4: Income Statement
82024/04/07~2024/04/13Midterm Exam1
92024/04/14~2024/04/20Chapter 5: Tools of Financial Statement Analysis: Static and Dynamic Analysis
102024/04/21~2024/04/27Chapter 6: Ratio Analysis : Short-Term Liquidity
112024/04/28~2024/05/04Chapter 7: Ratio Analysis : Long-Term Solvency
122024/05/05~2024/05/11Chapter 8: Ratio Analysis : Profitability
132024/05/12~2024/05/18Midterm Exam2
142024/05/19~2024/05/25Chapter 10: Cash Flow Analysis (1)
152024/05/26~2024/06/01Chapter 10: Cash Flow Analysis (2)
162024/06/02~2024/06/08Final Exam
172024/06/09~2024/06/15Report Writing and Presentation
182024/06/16~2024/06/22Final Exam Review

課業討論時間 Office hours
　　　　　　　　 時段1 Time period 1:
時間 Time：星期三14:00~16:00
地點 Office/Laboratory：CM4089-1
時段2 Time period 2：
時間 Time：星期四14:00~16:00
地點 Office/Laboratory：CM4089-1

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.
個人書面報告、作業、作品、實驗 Indivisual		群組書面報告、作業、作品、實驗 Group paper report/ assignment/ work or experiment.
群組書面報告、作業、作品、實驗 Group paper rep		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.
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
1.溝通能力與團隊合作(Communication ability and team cooperation) 1. Communication ability and team cooperation.VVV V V    
2.進階管理知識(Advanced knowledge of management) 2. Advanced knowledge of management.V V V V    
3.倫理觀與社會責任實踐(Ethics and social responsibilities) 3. Ethics and social responsibilities.VVV V V    
4.問題分析與解決能力(Ability of problem analysis and solution) 4. Ability of problem analysis and solution.           
5.國際觀與外語能力(Global perspective and foreign language ability) 5. Global perspective and foreign language ability.           
※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 skillsV V V V    
2.探究與批判思考能力。 2. Inquisitive and critical thinking abilitiesVVV V V    
3.終身學習能力。 3. Lifelong learningVVV 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　           

本課程與SDGs相關項目：The course relates to SDGs items:

　　　　　　　　
SDG1-消除貧窮(No Poverty)
SDG2-消除飢餓 (Zero Hunger)
SDG3-良好健康與福祉(Good Health and Well-being)
SDG4-教育品質(Quality Education)
SDG5-性別平等(Gender Equality)
SDG6-乾淨水源與公共衛生(Clean Water and Sanitation)
SDG7-可負擔乾淨能源(Affordable and Clean Energy)
SDG8-優質工作與經濟成長(Decent Work and Economic Growth)
SDG9-工業、創新和基礎建設(Industry,Innovation and Infrastructure)
SDG10-減少不平等(Reduced Inequalities)
SDG11-永續城市(Sustainable Cities and Communities)
SDG12-責任消費與生產(Responsible Consumption and Production)
SDG13-氣候行動(Climate Action)
SDG14-海洋生態(Life Below Water)
SDG15-陸域生態(Life on Land)
SDG16-和平、正義和穩健的制度(Peace,Justice And Strong Institutions)
SDG17-促進目標實現的全球夥伴關係(Partnership for the Goals)
本課程和SDGS無關

本課程校外實習資訊: This course is relevant to internship:

　　　　　　　　 本課程包含校外實習（本選項僅供統計使用，無校外實習者，得免勾記）
The course includes internship.(For statistical use only. If the course without internship, please ignore this item.)

實習定義：規劃具有學分或時數之必修或選修課程，且安排學生進行實務與理論課程實習，於實習終了取得考核證明繳回學校後，始得獲得學分；或滿足畢業條件者。(一般校內實習請勿勾選此欄位)

Internship: The required or elective courses should include credits and learning hours. Students should participate in the corporative company or institution to practice and learn the real skills. An internship certification must be handed in at the end of internship to get the credits or to fulfil the graduation requirements.

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