财务报告分析教学大纲Word格式.docx

财务报告分析教学大纲Word格式.docx

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开课时间：

第三、第四学期

适用对象：

金融学（CFA方向）

先修课程：

微观经济学、宏观经济学、微积分、公司金融等课程

大纲执笔人：

倪禾

大纲审核人：

修订时间：

2016.5

当前版本：

二、课程描述

Theroleoffinancialreportingandanalysisistousetheinformationinacompany’sfinancialstatements,alongwithotherrelevantinformation,tomakeeconomicdecisions.

三、教学目标

FinancialReportingandAnalysisStudentsshouldbeabletounderstandaprocessforrecordingthebusinesstransactionsofthecompany,financialanalysistechniquesbasedonthefinancialreports.

四、课程目标对毕业要求的支撑

毕业要求

指标点

课程目标

专业素养

培养拥有宽厚扎实的经济、金融学和投资理论基础，良好的处理金融信息与金融数据能力；

拥有完善的投资学专业知识结构，掌握金融计算机、金融数学、金融英语的基本理论知识和应用的能力,具有证券投资、企业兼并、衍生工具的交易、投资融资活动、风险管理等方面的金融业务能力

教学目标1

培养学生利用金融学专业知识，对国内外经济现象、金融事件进行观察、比较、分析、综合、抽象、概括、判断、推理的能力，采用科学的逻辑方法，准确而有条理地表达自己思维过程的能力

教学目标2

掌握资料查询、信息检索及运用现代信息技术获取投资专业参考文献的基本方法；

适应金融投资行业的发展需要，具备运用计算机程序进行投资金融大数据收集、处理和预测的能力；

具备撰写投资学专业论文和研究报告，参与学术交流和行业交流的能力。

教学目标3

实践能力

掌握金融学方面的理论和业务知识、网络信息技术、市场营销等多种知识技能，具备开展投融资、银行经营、证券投资和金融衍生产品及金融风险等方面的咨询、分析、策划和管理的能力

教学目标4

创新精神

培养学生具有辩证思维能力、开阔的视野以及追求创新的潜能；

能运用投资学专业知识对金融衍生产品进行独立分析与处理的能力。

教学目标5

国际视野

培养学生具有广阔的国际视野，能立足高远，通观全球战略，通晓世界各国人文背景和思维方式，通识国际问题和国际经济，熟知国际社会公共价值规则，通洞国际金融市场和业务发展趋势

教学目标6

五、教学内容

第1章FinancialStatementAnalysis:

AnIntroduction（支撑课程目标1）

1.Describetherolesoffinancialreportingandfinancialstatementanalysis;

2.Describetheobjectiveofauditsoffinancialstatements,thetypesofauditreports,andtheimportanceofeffectiveinternalcontrols

3.Identifyanddescribeinformationsourcesthatanalystsuseinfinancialstatementanalysisbesidesannualfinancialstatementsandsupplementaryinformation;

4.Describethestepsinthefinancialstatementanalysisframework.

第2章Financialreportingmechanics（支撑课程目标2,3,5,6）

1.Explaintherelationshipoffinancialstatementelementsandaccounts,andclassifyaccountsintothefinancialstatementelements;

2.Explaintheaccountingequationinitsbasicandexpandedforms;

3.Describetheprocessofrecordingbusinesstransactionsusinganaccountingsystembasedontheaccountingequation;

4.Describetheneedforaccrualsandotheradjustmentsinpreparingfinancialstatements;

5.Describetherelationshipsamongtheincomestatement,balancesheet,statementofcashflows,andstatementofownersequity;

6.Describetheflowofinformationinanaccountingsystem;

第3章Financialreportingstandards（支撑课程目标1,2,3,5,6）

1.Describerolesanddesirableattributesoffinancialreportingstandardsettingbodiesandregulatoryauthoritiesinestablishingandenforcingreportingstandards,anddescribetheroleoftheInternationalOrganizationofSecuritiesCommissions;

2.DescribetheInternationalAccountingStandardsBoardsconceptualframework,includingtheobjectiveandqualitativecharacteristicsoffinancialstatements,requiredreportingelements,andconstraintsandassumptionsinpreparingfinancialstatements;

3.DescribegeneralrequirementsforfinancialstatementsunderIFRS;

comparekeyconceptsoffinancialreportingstandardsunderIFRSandU.S.GAAPreportingsystems;

4.Identifycharacteristicsofacoherentfinancialreportingframeworkandthebarrierstocreatingsuchaframework;

5.Describeimplicationsforfinancialanalysisofdifferingfinancialreportingsystemsandtheimportanceofmonitoringdevelopmentsinfinancialreportingstandards;

6.Analyzecompanydisclosuresofsignificantaccountingpolicies.

第4章Understandingincomestatements（支撑课程目标1，3,5,6）

1.Describethecomponentsoftheincomestatementandalternativepresentationformatsofthatstatement;

2.Describegeneralprinciplesofrevenuerecognitionandaccrualaccounting,specificrevenuerecognitionapplications（includingaccountingforlong-termcontracts,installmentsales,bartertransactions,grossandnetreportingofrevenue）,andimplicationsofrevenuerecognitionprinciplesforfinancialanalysis;

3.Describegeneralprinciplesofexpenserecognition,specificexpenserecognitionapplications,andimplicationsofexpenserecognitionchoicesforfinancialanalysis;

4.Describehowearningspershareiscalculatedandcalculateandinterpretacompany’searningspershare（bothbasicanddilutedearningspershare）forbothsimpleandcomplexcapitalstructures;

5.Evaluateacompany’sfinancialperformanceusingcommon-sizeincomestatementsandfinancialratiosbasedontheincomestatement;

6.Describeothercomprehensiveincome,andidentifymajortypesofitemsincludedinit.

第5章Understandingbalancesheets（支撑课程目标1，3,4,6）

1.Describeusesandlimitationsofthebalancesheetinfinancialanalysis;

2.Describealternativeformatsofbalancesheetpresentation;

3.Describedifferenttypesofassetsandliabilitiesandthemeasurementbasesofeach;

4.Convertbalancesheetstocommon-sizebalancesheetsandinterpretcommon-sizebalancesheets;

5.Calculateandinterpretliquidityandsolvencyratios.

第6章Understandingcashflowstatements（支撑课程目标1，2,3,4）

1.Comparecashflowsfromoperating,investing,andfinancingactivitiesandclassifycashflowitemsasrelatingtooneofthosethreecategoriesgivenadescriptionoftheitems;

2.Describehownon-cashinvestingandfinancingactivitiesarereported;

3.ContrastcashflowstatementspreparedunderInternationalFinancialReportingStandards（IFRS）andU.S.generallyacceptedaccountingprinciples（U.S.GAAP）;

4.Describethestepsinthepreparationofdirectandindirectcashflowstatements,includinghowcashflowscanbecomputedusingincomestatementandbalancesheetdata;

5.Analyzeandinterpretbothreportedandcommon-sizecashflowstatements;

6.Calculateandinterpretfreecashflowtothefirm,freecashflowtoequity,andperformanceandcoveragecashflowratios.

第7章Inventories（支撑课程目标2,3,4,5）

1.Distinguishbetweencostsincludedininventoriesandcostsrecognizedasexpensesintheperiodinwhichtheyareincurred;

2.Describedifferentinventoryvaluationmethods（costformulas）;

3.Calculatecostofsalesandendinginventoryusingdifferentinventoryvaluationmethodsandexplaintheeffectoftheinventoryvaluationmethodchoiceongrossprofit;

4.Calculateandcomparecostofsales,grossprofit,andendinginventoryusingperpetualandperiodicinventorysystems;

comparecostofsales,endinginventory,andgrossprofitusingdifferentinventoryvaluationmethods;

5.Calculateandexplainhowinflationanddeflationofinventorycostsaffectthefinancialstatementsandratiosofcompaniesthatusedifferentinventoryvaluationmethods;

6.Convertacompany’sreportedfinancialstatementsfromLIFOtoFIFOforpurposesofcomparison;

7.Analyzeandcomparethefinancialstatementsandratiosofcompanies,includingthosethatusedifferentinventoryvaluationmethods;

8.Explainissuesthatanalystsshouldconsiderwhenexaminingacompany’sinventorydisclosuresandothersourcesofinformation.

第8章Long-livedassets（支撑课程目标2,3,5）

1.Distinguishbetweencoststhatarecapitalizedandcoststhatareexpensedintheperiodinwhichtheyareincurred;

2.Comparethefinancialreportingofthefollowingtypesofintangibleassets:

purchased,internallydeveloped,acquiredinabusinesscombination;

3.Describethedifferentamortizationmethodsforintangibleassetswithfinitelives,theeffectofthechoiceofamortizationmethodonthefinancialstatements,andtheeffectsofassumptionsconcerningusefullifeandresidualvalueonamortizationexpense;

4.Calculateamortizationexpense;

5.Describetherevaluationmodel;

6.Explaintheimpairmentofproperty,plant,andequipmentandintangibleassets;

7.Explainthederecognitionofproperty,plant,andequipmentandintangibleassets;

8.Describethefinancialstatementpresentationofanddisclosuresrelatingtoproperty,plant,andequipmentandintangibleassets.

第9章Incometaxes（支撑课程目标2,3,6）

1.Describethedifferencesbetweenaccountingprofitandtaxableincome,anddefinekeyterms,includingdeferredtaxassets,deferredtaxliabilities,valuationallowance,taxespayable,andincometaxexpense;

2.Explainhowdeferredtaxliabilitiesandassetsarecreatedandthefactorsthatdeterminehowacompany’sdeferredtaxliabilitiesandassetsshouldbetreatedforthepurposesoffinancialanalysis;

3.Calculatethetaxbaseofacompany’sassetsandliabilities;

4.Calculateincometaxexpense,incometaxespayable,deferredtaxassets,anddeferredtaxliabilities,andcalculateandinterprettheadjustmenttothefinancialstatementsrelatedtoachangeintheincometaxrate;

5.Evaluatetheimpactoftaxratechangesonacompany’sfinancialstatementsandratios;

6.distinguishbetweentemporaryandpermanentdifferencesinpre-taxaccountingin-comeandtaxableincome;

7.Describethevaluationallowancefordeferredtaxassets,whenitisrequiredandwhatimpactithasonfinancialstatements;

8.Analyzedisclosuresrelatingtodeferredtaxitemsandtheeffectivetaxratereconciliation,andexplainhowinformationincludedinthesedisclosuresaffectsacompany’sfinancialstatementsandfinancialratios;

9.IdentifythekeyprovisionsofanddifferencesbetweenincometaxaccountingunderIFRSandU.S.GAAP.

第10章Non-current（long-term）liabilities（支撑课程目标2,4,5,6）

1.Determinetheinitialrecognition,initialmeasurementandsubsequentmeasurementofbonds;

2.Describetheeffectiveinterestmethodandcalculateinterestexpense,amortizationofbonddiscounts/premiums,andinterestpayments;

3.Explainthederecognitionofdebt;

4.Describetheroleofdebtcovenantsinprotectingcreditors;

5.Describethefinancialstatementpresentationofanddisclosuresrelatingtodebt.

第11章Eval