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[财务报表分析与估价第一章3x
会计系统特征3: 经理的报告战略 现时的会计系统为经理对财务报表数据施加影响留有相当大的余地,经理可以选择使得财务报告的外部使用者难于理解公司真实经营情况的会计和披露政策. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. 从财务报表到企业分析 分析师必须像企业管理者一样了解企业所处的行业经济特征,而且应很好地把握公司的竞争战略. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. 企业的分析框架 (1) 经营战略分析 (2) 会计分析 (3) 财务分析 (4) 前景分析 类似BSC的分析体系 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Prospective Analysis Accounting Analysis Business Environment Strategy Analysis Industry Analysis Strategy Analysis Financial Analysis Analysis of Sources Uses of Funds Profitability Analysis Risk Analysis Cost of Capital Estimate Intrinsic Value Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Comparative Study on Measures of Window Dressing 运用财务报表进行企业分析与估价 汤 胜 ts.tom@163.com Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. 教学计划 课程教材: 克里舍.G.佩普等:运用财务报表进行企业分析与估价,中信出版社,2004年1月出版 课程目标 通过本课程的学习,同学们应掌握财务报表分析的相关理论知识以及进行企业分析与估价的方法,并能初步利用各类宏观经济数据和上市公司财务报告进行企业分析与估价。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspo
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