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.)
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).
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
Week
Date
Content and topic
1
2024/02/18~2024/02/24
財務報表分析導論 (Introduction to financial statement analysis)
2
2024/02/25~2024/03/02
財報分析概述 (Basic concepts of financial statements analysis)
3
2024/03/03~2024/03/09
資產負債表 (Balance sheet)/損益表 (Income statement)
4
2024/03/10~2024/03/16
專題演講(Keynote speech)
5
2024/03/17~2024/03/23
損益表 (Income statement)/財務報表分析技巧 (Techniques of analysis)
6
2024/03/24~2024/03/30
財報與財務特性 (Financial statements and financial characteristics)
7
2024/03/31~2024/04/06
Holiday (兒童節、民族掃墓節放假)
8
2024/04/07~2024/04/13
期中報告 (Mid-term Report)
9
2024/04/14~2024/04/20
短期償債能力 (Short-term solvency/ liquidity Analysis)
10
2024/04/21~2024/04/27
資本結構及長期償債能力 (Capital structure and long-term solvency/ liquidity Analysis)
11
2024/04/28~2024/05/04
經營能力分析 (Operating performance analysis)
12
2024/05/05~2024/05/11
現金流量表與股東權益變動表(Consolidated cash flow statement and consolidated statement of changes in equity)/現金流量分析 (Cash flow analysis)/股東權益分析 (Equity analysis)
13
2024/05/12~2024/05/18
Case Study
14
2024/05/19~2024/05/25
期末報告 (Final Report)
15
2024/05/26~2024/06/01
期末報告 (Final Report)
16
2024/06/02~2024/06/08
彈性學習 Alternative learning
17
2024/06/09~2024/06/15
期末考 (Final Test)
18
2024/06/16~2024/06/22
彈性學習 Alternative learning
課業討論時間 Office hours
時段1 Time period 1: 時間 Time:星期三12:00-14:00 地點 Office/Laboratory:3014 College of management 時段2 Time period 2: 時間 Time:星期二12:00-14:00 地點 Office/Laboratory:3014 College of Management
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.財務倫理之能力與社會責任實踐 1. Financial ethics ability.
2.國際觀之能力 2. Global perspective.
3.解決財務問題之能力 3. Problem solving ability in Finance.
V
V
V
V
4.溝通之能力 4. Communication skill.
V
V
V
V
5.財務管理專業知識之能力 5. Expertise in Financial management.
V
V
V
V
V
※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
V
V
V
V
2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities
V
V
V
V
V
3.終身學習能力。 3. Lifelong learning
V
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
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.