国家开放大学：2008—2009学年第一学期“开放本科”会计学专业财务报表分析期末试题（1月）

国家开放大学：2007—2008学年第二学期“开放本科”会计学专业财务报表分析期末试题（7月）

国家开放大学：2007—2008学年第一学期“开放本科”会计学专业财务报表分析期末试题（1月）

国家开放大学：2006—2007学年第二学期“开放本科”会计学专业财务报表分析期末试题（7月）

国家开放大学：2006—2007学年第一学期“开放本科”会计学专业财务报表分析期末试题（1月）

Financial Reporting Environment Regulators Industry Alternative Information Practices Sources Economy and Industry Information

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

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

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

佛山开放大学：《财务报表分析》课程教学资源（PPT课件讲稿）第二章 资产负债表解读