5.Describe the relevance of accounting information to business analysis and valuation 6.Explain the financial reporting and analysis environment 7.Understand accounting principles (GAAP),fair value accounting and accrual accounting 8.Analyze and measure earnings quality (二)教学内容 Section I Introduction to Business analysis 1.主要内容 1)Types of Business Analysis 2)Components of Business Analysis 2.基本概念和知识点 1)Credit Analysis 2）Equity Analysis 3)Business Analysis 4)Business Environment and Strategy Analysis 5)Financial Analysis 6)Accounting Analysis 7)Prospective Analysis 8)Valuation 9)Financial Statement Analysis and Business Analysis 3.问题与应用（能力要求） 1)How to evaluate a company's prospects and risks for business decisions？ 2)How to Identify different types of business analysis? 3)What is the relation between business activities and financial statements? Section 2 Financial Statements-Basis of Analysis 1.主要内容 1)Financial Statements Reflect Business Activities 2)The Annual Report 2.基本概今和知识点 1)Planning Activities 2)Financing Activities 3)Investing Activities 4)Operating Activities2 5. Describe the relevance of accounting information to business analysis and valuation 6. Explain the financial reporting and analysis environment 7. Understand accounting principles (GAAP), fair value accounting and accrual accounting 8. Analyze and measure earnings quality （二）教学内容 Section 1 Introduction to Business analysis 1. 主要内容 1) Types of Business Analysis 2) Components of Business Analysis 2. 基本概念和知识点 1) Credit Analysis 2) Equity Analysis 3) Business Analysis 4) Business Environment and Strategy Analysis 5) Financial Analysis 6) Accounting Analysis 7) Prospective Analysis 8) Valuation 9) Financial Statement Analysis and Business Analysis 3. 问题与应用（能力要求） 1) How to evaluate a company’s prospects and risks for business decisions? 2) How to Identify different types of business analysis? 3) What is the relation between business activities and financial statements? Section 2 Financial Statements-Basis of Analysis 1. 主要内容 1) Financial Statements Reflect Business Activities 2) The Annual Report 2. 基本概念和知识点 1) Planning Activities 2) Financing Activities 3) Investing Activities 4) Operating Activities