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

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

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

The Valuation of Long Term Securities Distinctions Among Valuation Concepts Bond Valuation Preferred Stock Valuation Common Stock Valuation Rates of Return (or Yields)

The Business, Tax, and Financial Environments The Business Environment The Tax Environment The Financial Environment

第一节公司重整 第二节公司破产 第三节公司清算