3. The logic of financial analysis * Company accounting = Information system * The 3 key points of financial analysis - Solvency - Profitability - Risk control
4. Analysis of balance sheet * American and European view of working capital * Balance sheet structure * Current assets and liabilities * Long-term assets and liabilities * Owner’s equity
6. Income statement analysis * Analysis for performance appraisal * Analysis for operating decision * Gross margin * Distribution and administrative expenses * Earnings before interest and tax (EBIT) * Net income
7. Cash-flows statement analysis * The importance of cash * The 3 cash flows * Operating cash flows
8. Cost analysis * Direct and indirect cost * Fixed and variable cost (breakeven point) * Strategy costs analysis * Direct costing
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培训受众:
* 从事
课程收益:
全面、有效的财务信息将使你的分析更客观,决策更合理。但仅简单地读懂会计报表是不够的,还需要系统运用财务分析的方法,从财务的视角,综合市场、利润、周转、结构、风险以及投资者回报等财务运作的各个方面,将繁杂的财务数据整合、提炼,并用直观易懂的方法表达出来,使分析者和使用者对经营和决策对财务的影响一目了然。
课程大纲
2.财务分析师的素质
3.理解财务分析的逻辑
* 企业会计=企业的信息系统
* 财务分析的三方面
- 偿债能力
- 获利能力
- 风险控制
4.资产负债表的分析
* 美英、欧洲营运资本分析法
* 资产负债表的结构
* 流动资产与流动负债
* 长期资产和长期负债
* 所有者权益
5.财务比率分析法
* 流动性比率、经营性比率、结构性比率、获利能力比率
* 趋势分析法、综合比率分析法
* 财务杠杆的作用
6.利润表的分析
* 绩效考核角度分析
* 经营决策的角度分析
* 毛利的形成
* 销售费用和行政费用
* 息税前利润
* 净利润
7.现金流量表的分析
* 现金的重要性
* 现金流量表的三大块
* 经营活动现金流量的形成
8.成本的分析
* 直接费用和间接费用
* 固定费用与变动费用(保本点)
* 战略成本分析
* 直接成本分析法
1. Core thoughts for financial analysis
2. Qualification for financial analyst
3. The logic of financial analysis
* Company accounting = Information system
* The 3 key points of financial analysis
- Solvency
- Profitability
- Risk control
4. Analysis of balance sheet
* American and European view of working capital
* Balance sheet structure
* Current assets and liabilities
* Long-term assets and liabilities
* Owner’s equity
5. Ratios analysis
* Current ratios, operating ratios, structure ratios, return ratios
* Trend ratios, general ratios analysis
* Financial leverage
6. Income statement analysis
* Analysis for performance appraisal
* Analysis for operating decision
* Gross margin
* Distribution and administrative expenses
* Earnings before interest and tax (EBIT)
* Net income
7. Cash-flows statement analysis
* The importance of cash
* The 3 cash flows
* Operating cash flows
8. Cost analysis
* Direct and indirect cost
* Fixed and variable cost (breakeven point)
* Strategy costs analysis
* Direct costing
本课程名称: 企业财务分析师
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