財務報表分析

臺北科技大學 115-1 學期課程，課號 362111。

課程大綱

This course is designed to equip students with the ability to interpret and analyze financial statements and to use financial data for evaluating a firm’s value. Topics covered include: (1) the mechanics of financial statements, (2) the impact of industry structure on firm profitability, (3) accounting analysis, (4) earnings forecasting, and (5) valuation based on forecasted accounting information. The course is aimed at anyone whose career might involve working with financial data. Throughout the course, we will focus on the interpretation, evaluation, and application of financial accounting concepts and theory. We will emphasize communication skills, critical thinking, decision-making skills, and real-world issues in financial accounting. 本課程旨在培養學生解釋和分析財務報表並使用這些財務數據評估公司價值的能力。課程內容涵蓋的主題包括：(1) 財務報表運作的機制、(2) 產業結構對公司獲利能力的影響、(3) 會計分析、(4) 獲利預測、以及 (5) 基於預測會計數據衡量公司價值。本課程適用於任何未來想投入分析財務數據的人。在整個課程中，我們將重點放在財務會計概念和理論的解釋、評估和應用。我們將強調溝通技巧、批判性思考、決策技巧和現實世界中的財務會計議題。

課程進度

Week 1: Introduction to the course Week 2: Ch1. Framework for Business Analysis and Valuation Using Financial Statements Week 3: Ch2. Strategy Analysis (1/2) (Mid-Autumn Festival, No classes on Friday) Week 4: Ch2. Strategy Analysis (2/2) / Quiz #1 (Ch2) on Wednesday Week 5: Ch3. Overview of Accounting Analysis (1/2) / Quiz #2 (Ch3) on Wednesday (National Day Bridge Holiday, No classes on Friday) Week 6: Ch3. Overview of Accounting Analysis (2/2) Week 7: Ch4. Implementing Accounting Analysis (1/2) / Quiz #3 (Ch4) on Wednesday Week 8: Ch4. Implementing Accounting Analysis (2/2) Week 9: Midterm Exam (Ch1, Ch2, Ch3, Ch4) on Wednesday Week 10: Ch5. Financial Analysis (1/2) / Quiz #4 (Ch5) on Wednesday Week 11: Ch5. Financial Analysis (2/2) Week 12: Ch6. Prospective Analysis: Forecasting / Quiz #5 (Ch6) on Wednesday Week 13: Ch7. Prospective Analysis: Valuation / Quiz #6 (Ch11) on Friday Week 14: Ch11. Mergers and Acquisitions (1/2) Week 15: Ch11. Mergers and Acquisitions (2/2) Week 16: Ch10. Final Exam on Wednesday (Ch5, Ch6, Ch7, Ch11) (Constitution Day, No classes on Friday) Week 17: Flexible Teaching Week: Online Consultation Session (optional) (New Year Holiday, No classes on Friday) Week 18: Flexible Teaching Week: Group report submission

評量方式

1. Attendance & course participation: 10% 2. Quizzes (six times): 15% 2-1. Translate English to Chinese 2-2. Ten words or phrases each time 2-3. Ex: financial statement analysis = 財報分析 or 財務報表分析 3. Midterm exam: 30% (Multiple-choice and calculation questions) 4. Final exam: 35% (Multiple-choice and calculation questions) 5. Group report / Online Consultation Session: 10% (Report on a firm’s earnings forecast and stock valuation)

教材

【遵守智慧財產權觀念，請使用正版教科書，不得使用非法影印教科書】 使用外文原文書：是 Required textbook: 1. Palepu, Healy, and Peek, Business Analysis and Valuation: IRFS Edition, 5th edition, Cengage Publishing (華泰文化代理) Reference textbook: 1. 郭敏華，財務分析與企業評價，華泰文化 2. 杜榮瑞、薛富井、蔡彥卿、劉啟群，財務報表分析(第二版)，東華書局