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）

Earnings Persistence Recasting and Adjusting Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective

Current Asset Introduction Classification Current (short- Noncurrent term)Assets (Long-Term) Assets Resources or claims to resources that are Resources or claims expected to be sold

演示演讲PPT成功案例：财务比例分析

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

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

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

佛山开放大学：《财务报表分析》课程教学资源（PPT课件讲稿）第四章 现金流量表解读

佛山开放大学：《财务报表分析》课程教学资源（PPT课件讲稿）第三章 利润表解读

广东财经大学：国际商学院《公司财务报表分析》课程教学大纲