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

10.1 建筑企业财务管理概述 10.2 建筑企业资金管理 10.3 建筑企业资产管理 10.4 建筑企业收益管理

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

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

第一节 经营活动分析内涵 第二节 利润全面分析 第三节 收入分析 第四节 成本费用分析

第一节分配活动分析内涵 第二节分配活动全面分析 第三节利润分配项目分析 第四节利润分配政策分析

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、增长能力分析的内涵 二、增长能力指标分析 三、持续增长策略与分析

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

Return on Invested Capital Importance of Joint Analysis Joint analysis is where one measure is assessed relative to another Return on invested capital (ROI) is an important joint analysis