9.Interpret valuation and cost allocation of plant assets and natural resources. 10.Describe and analyze intangible assets and their disclosures. 11.Analyze financial statements for unrecorded and contingent assets 12.Describe capital structure and its relation to solvency. 13.Explain financial leverage and its implications for company performance and analysis. 14.Analyze adjustments to accounting book values to assess capital structure. 15.Analyze asset composition and coverage for solvency analysis. 16.Describe capital structure risk and return and its relevance to financial statement analysis. (二)教学内容 Section 1 Current Asset Introduction 1.主要内容 1)Asset Introduction 2)Cash,Cash Equivalents and Liquidity 3)Receivables,Prepaid Expenses and Inventories 2.基本概念和知识点 1)Operating Assets 2)Financial Assets 3)Receivables 4)Prepaids 5)Inventory Costing 3.问题与应用（能力要求） 3)Why is Working Capital a double-edged sword? 4)How to evaluate a company's ability to pay its debts? Section 2 Liquidity and Working Capital 1.主要内容 1)Liquidity 2)Application of the Current Ratio in practice 3)Operating Activity Analysis of Liquidity 4)Additional Liquidity Measures 2.基本概念和知识点 1)Working Capital 2）Current Ratio 7 9. Interpret valuation and cost allocation of plant assets and natural resources. 10. Describe and analyze intangible assets and their disclosures. 11. Analyze financial statements for unrecorded and contingent assets. 12. Describe capital structure and its relation to solvency. 13. Explain financial leverage and its implications for company performance and analysis. 14. Analyze adjustments to accounting book values to assess capital structure. 15. Analyze asset composition and coverage for solvency analysis. 16. Describe capital structure risk and return and its relevance to financial statement analysis. （二）教学内容 Section 1 Current Asset Introduction 1. 主要内容 1) Asset Introduction 2) Cash, Cash Equivalents and Liquidity 3) Receivables, Prepaid Expenses and Inventories 2. 基本概念和知识点 1) Operating Assets 2) Financial Assets 3) Receivables 4) Prepaids 5) Inventory Costing 3. 问题与应用（能力要求） 3) Why is Working Capital a double-edged sword? 4) How to evaluate a company's ability to pay its debts? Section 2 Liquidity and Working Capital 1. 主要内容 1) Liquidity 2) Application of the Current Ratio in practice 3) Operating Activity Analysis of Liquidity 4) Additional Liquidity Measures 2. 基本概念和知识点 1) Working Capital 2) Current Ratio