FinancialAccountingAnalysis财务会计分析(英文版).ppt

Financial Accounting Analysis财 务 会 计 分 析 课程大纲 第1讲 财务报告的经济与制度框架 Lecture 1 The Economic Institutional Setting for Financial Reporting 课程大纲 第2讲 权责发生制会计与收益的确定 Lecture 2 ACCRUAL ACCOUNTING AND INCOME DETERMINATION 课程大纲 第3讲 收益确定的进一步讨论 Lecture 3 ADDITIONAL TOPICS IN INCOME DETERMINATION 课程大纲 第4讲 资产负债表和现金流量表的结构 Lecture 4 STRUCTURE OF THE BALANCE SHEET STATEMENT OF CASH FLOWS 课程大纲 第5讲 财务报表分析基础 Lecture 5 ESSENTIALS of FINANCIAL STATEMENT ANALYSIS 课程大纲 第6讲 财务信息在估价、现金流量分析及信贷风险评估中的作用 Lecture 6 THE ROLE OF FINANCIAL INFORMATION IN VALUATION,CASH FLOW ANALYSIS, AND CREDIT RISK ASSESSMENT 课程大纲 第7讲 财务信息在订立合约中的作用 Lecture 7 THE ROLE OF FINANCIAL INFORMATION IN CONTRACTING 课程大纲 第8讲 应收款项 Lecture 8 RECEIVABLES 课程大纲 第9讲 存货 Lecture 9 INVENTORIES 课程大纲 第10讲 长期资产和折旧 Lecture 10 LONG-LIVED ASSETS AND DEPRECIATION Chapter 1 The Economic Institutional Setting for Financial Reporting ? A.There are several “facts” to consider before making an investment. 1. Your brother calls you with a hot stock tip（ 秘密消息）: California Micro Devices has been a rocket（飞速上升）stock since he bought it at $5 per share. The stock is now trading at $21 per share. a. Seven analysts（分析师） following Cal Micro continue to rate the company as a “strong buy”. b. Cal Micro has a solid（团结的） management team, a strong financial track record（财务记录）, and it is a leader in an expanding market. 2. ?The financial statements confirmed a 45 percent increase in net sales and a 400 percent increase in profits. This year is off to a great start as well—sales and earnings have increased more than 50% on a quarterly basis!!!! 3. ?The company also inked（签署(契约)） a strategic alliance（战略联盟） with Hitachi Ltd.（日立公司） that should fuel（ 供以动力）growth for the next several years. I. California Micro Devices E