一、课程简介 二、教学目标 三、教材及参考资料 四、学时分配 五、成绩与考试 七、基本要求

一、填空题：20’ 1. 财务执行 2. 承受能力 3. 整体 4. 经济效益 5. 主观 6. 公众态度 7. 利器

Sin-tec企业的总经理乔治·谭就其产品印刷电路板的销路到欧洲同买主建立联系后返 回了新加坡。同往常一样,他的邮件筐中堆满了信件。但是他却没有时间浏览这些信件并处 理有关产品发送、抱怨和其它内部问题。 正当乔治埋头于这些信件时,工厂经理和财务经理来到了他的办公室。他们来这儿是由 于乔治的盛怒:

Prelude to Comprehensive Analysis Steps in Analyzing Financial Statements Explicitly define the analysis objectives Formulate specific questions and criteria consistent with the Macintosh PICT analysis objectives image format is not supported Identify the most effective and efficient tools of analysis

Liquidity and Working Capital Basics Company Liquidity refers to the ability to meet short- term obligations Liquidity is the ability to convert assets into cash or to obtain cash Short term is the longer of one-year or the company operating cycle

Analyzing Profitability Focus of Profitability Analysis Profitability analysis is key part of financial statement analysis All financial statements are pertinent to profitability analysis Emphasis of profitability analysis is on the income statement

Statement of Cash Flows Relevance of Cash Flows Cash Defined refers to cash and cash equivalents. Cash equivalents are short-term, highly liquid investments that are (1) readily convertible to known amounts of cash, and (2) near maturity (typically within 3 months) with limited risk of price changes due to interest rate shifts

Intercorporate nvestments Definitions Intercorporate investments investments by one corporation in the equity securities of another corporation Parent- corporation who controls, Macintosh PICT enerally through ownership of equity image format

Liabilities Definition Macintosh PICT image format is not supported A liability is probable future payment of assets or services that company is presently obligated to make as a result of past transactions or events

Business Analysis Evaluate Prospects Evaluate Risks Business Decision Makers Equity investors Creditors Managers Merger and Acquisition Analysts External Auditors Directors Regulators