财务报告分析教学大纲Word格式.docx

1、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The role of financial reporting and analysis is to use the information in a companys financial statements, along with other relevant information, to make economic decisions. 三、教学目标Financial Reporting and Anal

2、ysis Students should be able to understand a process for recording the business transactions of the company, financial analysis techniques based on the financial reports. 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

3、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

4、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 Financial Statement Analysis: An Introduction （支撑课程目标1）1.Describe the roles of financial reporting an

5、d financial statement analysis; 2.Describe the objective of audits of financial statements, the types of audit reports, and the importance of effective internal controls 3.Identify and describe information sources that analysts use in financial statement analysis besides annual financial statements

6、and supplementary information;4.Describe the steps in the financial statement analysis framework. 第2章 Financial reporting mechanics （支撑课程目标2,3,5,6）1.Explain the relationship of financial statement elements and accounts, and classify accounts into the financial statement elements;2.Explain the accoun

7、ting equation in its basic and expanded forms;3.Describe the process of recording business transactions using an accounting system based on the accounting equation;4.Describe the need for accruals and other adjustments in preparing financial statements;5.Describe the relationships among the income s

8、tatement, balance sheet, statement of cash flows, and statement of owners equity;6.Describe the flow of information in an accounting system;第3章 Financial reporting standards （支撑课程目标1,2,3,5,6）1.Describe roles and desirable attributes of financial reporting standard setting bodies and regulatory autho

9、rities in establishing and enforcing reporting standards, and describe the role of the International Organization of Securities Commissions;2.Describe the International Accounting Standards Boards conceptual framework, including the objective and qualitative characteristics of financial statements,

10、required reporting elements, and constraints and assumptions in preparing financial statements;3.Describe general requirements for financial statements under IFRS; compare key concepts of financial reporting standards under IFRS and U.S. GAAP reporting systems;4.Identify characteristics of a coheren

11、t financial reporting framework and the barriers to creating such a framework;5.Describe implications for financial analysis of differing financial reporting systems and the importance of monitoring developments in financial reporting standards;6.Analyze company disclosures of significant accounting

12、 policies. 第4章 Understanding income statements （支撑课程目标1，3,5,6）1.Describe the components of the income statement and alternative presentation formats of that statement;2.Describe general principles of revenue recognition and accrual accounting, specific revenue recognition applications （including acc

13、ounting for long-term contracts, installment sales, barter transactions, gross and net reporting of revenue）, and implications of revenue recognition principles for financial analysis;3.Describe general principles of expense recognition, specific expense recognition applications, and implications of

14、 expense recognition choices for financial analysis;4.Describe how earnings per share is calculated and calculate and interpret a companys earnings per share （both basic and diluted earnings per share） for both simple and complex capital structures;5.Evaluate a companys financial performance using c

15、ommon-size income statements and financial ratios based on the income statement;6.Describe other comprehensive income, and identify major types of items included in it. 第5章 Understanding balance sheets （支撑课程目标1，3,4,6）1.Describe uses and limitations of the balance sheet in financial analysis;2.Descri

16、be alternative formats of balance sheet presentation;3.Describe different types of assets and liabilities and the measurement bases of each;4.Convert balance sheets to common-size balance sheets and interpret common-size balance sheets;5.Calculate and interpret liquidity and solvency ratios. 第6章Unde

17、rstanding cash flow statements （支撑课程目标1，2,3,4）1.Compare cash flows from operating, investing, and financing activities and classify cash flow items as relating to one of those three categories given a description of the items;2.Describe how non-cash investing and financing activities are reported;3.

18、Contrast cash flow statements prepared under International Financial Reporting Standards （IFRS） and U.S. generally accepted accounting principles （U.S. GAAP）;4.Describe the steps in the preparation of direct and indirect cash flow statements, including how cash flows can be computed using income sta

19、tement and balance sheet data;5.Analyze and interpret both reported and common-size cash flow statements;6.Calculate and interpret free cash flow to the firm, free cash flow to equity, and performance and coverage cash flow ratios. 第7章 Inventories （支撑课程目标2,3,4,5）1.Distinguish between costs included

20、in inventories and costs recognized as expenses in the period in which they are incurred;2.Describe different inventory valuation methods （cost formulas）;3.Calculate cost of sales and ending inventory using different inventory valuation methods and explain the effect of the inventory valuation metho

21、d choice on gross profit;4.Calculate and compare cost of sales, gross profit, and ending inventory using perpetual and periodic inventory systems; compare cost of sales, ending inventory, and gross profit using different inventory valuation methods;5.Calculate and explain how inflation and deflation

22、 of inventory costs affect the financial statements and ratios of companies that use different inventory valuation methods;6.Convert a companys reported financial statements from LIFO to FIFO for purposes of comparison;7.Analyze and compare the financial statements and ratios of companies, including

23、 those that use different inventory valuation methods;8.Explain issues that analysts should consider when examining a companys inventory disclosures and other sources of information. 第8章 Long-lived assets （支撑课程目标2,3,5）1.Distinguish between costs that are capitalized and costs that are expensed in th

24、e period in which they are incurred;2.Compare the financial reporting of the following types of intangible assets: purchased, internally developed, acquired in a business combination;3.Describe the different amortization methods for intangible assets with finite lives, the effect of the choice of am

25、ortization method on the financial statements, and the effects of assumptions concerning useful life and residual value on amortization expense;4.Calculate amortization expense;5.Describe the revaluation model;6.Explain the impairment of property, plant, and equipment and intangible assets;7.Explain

26、 the derecognition of property, plant, and equipment and intangible assets;8.Describe the financial statement presentation of and disclosures relating to property, plant, and equipment and intangible assets. 第9章Income taxes （支撑课程目标2,3,6）1.Describe the differences between accounting profit and taxabl

27、e income, and define key terms, including deferred tax assets, deferred tax liabilities, valuation allowance, taxes payable, and income tax expense;2.Explain how deferred tax liabilities and assets are created and the factors that determine how a companys deferred tax liabilities and assets should b

28、e treated for the purposes of financial analysis;3.Calculate the tax base of a companys assets and liabilities;4.Calculate income tax expense, income taxes payable, deferred tax assets, and deferred tax liabilities, and calculate and interpret the adjustment to the financial statements related to a

29、change in the income tax rate;5.Evaluate the impact of tax rate changes on a companys financial statements and ratios;6.distinguish between temporary and permanent differences in pre- tax accounting in- come and taxable income;7.Describe the valuation allowance for deferred tax assets, when it is re

30、quired and what impact it has on financial statements;8.Analyze disclosures relating to deferred tax items and the effective tax rate reconciliation, and explain how information included in these disclosures affects a companys financial statements and financial ratios;9.Identify the key provisions o

31、f and differences between income tax accounting under IFRS and U.S. GAAP. 第10章 Non-current （long-term） liabilities （支撑课程目标2,4,5,6）1.Determine the initial recognition, initial measurement and subsequent measurement of bonds;2.Describe the effective interest method and calculate interest expense, amortization of bond discounts/premiums, and interest payments;3.Explain the derecognition of debt;4.Describe the role of debt covenants in protecting creditors;5.Describe the financial statement presentation of and disclosures relating to debt. 第11章 Eval