103年第2學期-5927 財務報告與專題分析 課程資訊

評分方式

評分項目	配分比例	說明
課堂英文報告與提問	30	PowerPoint presentation on assignment for each group
期中考	30
期末考	30
出 席	10

教育目標

It will enable students to (1).Review and understand the accounting principles and their application in the interpretations of financial statements. (2).Identify the value chain risk of strategic management under a chimerical and competitive economy. (3). Analyze and interpret the financial reports, apply them to the evaluation of performance on business operations, financial condition, residual interests and cash flows for the year, and use them to simulate the financial forecasts. (4).Analyze and interpret if there are any changes of the profitability that may have severe impacts to financial risk of a certain company. (5).Find there in 3 above, if any applicable risk model for the linkage between profitability and financial crisis exists. (6).Appraise any basis of the account on Balance Sheet, Income Statement and Statement of Cash Flows for business valuation models.

課程概述

協助學生瞭解公司的財務與非財務資料的，包括財務報表的整體架構、準則運用、及報表間所衍生的各種比率；除此，解讀某些非報表數字的資訊，與報表之間比率的關聯性。尤其是國際採用IFRS的必然性，有助於會計學子在這方面的提升。

基本資料

選修課，學分數：0-3
上課時間：一/6,7,8[M359]
修課班級：會計碩1,2
修課年級：年級以上
選課備註：英語授課

參考書目

1. White, Sondhi and Fried：The Analysis and use of Financial Statements, The Updated edition. Wiley (指南書局)
2. 中級會計學 An IFRS Perspective : (鄭丁旺博士 著) 第十一版 101年9月
3. Others