Outline of reading and analysis of financial statements

1. What does the financial analysis course say?

The focus of financial analysis course is how to make full use of accounting information and dig out the essential contents contained in financial statements. This paper systematically introduces how to interpret financial statements, make trend analysis, quality analysis and structure analysis of financial statements, and on this basis, introduces the analysis methods of various financial capabilities of enterprises, including profitability, solvency, operational capability and development capability. Through the study of this course, students can correctly interpret the enterprise financial report, deeply analyze the macro-economic environment and industry environment in which the enterprise is located, and master the influence of enterprise development strategy on financial data; Interpret the accounting policies of enterprises, see through the authenticity of accounting information, and then deeply understand the capabilities of enterprises through financial ratio analysis, so as to predict the future development prospects of enterprises, and evaluate enterprises through enterprise value evaluation model.

2. What is the main content of the course of financial statement analysis?

I am a teacher of TV University. The syllabus of this course in our school is like this, and it is similar in other universities. The first chapter is the basic theory of financial statements.

(A) teaching objectives and requirements

Through the teaching of this chapter, students can understand the purpose of compiling financial statements, master the structure and components of various financial statements, and understand the mutual checking system between various financial statements.

(B) the teaching content of this chapter

Section 1 Overview of Financial Statements

1. Importance of financial statements

2. Purpose of financial statements

3. Types of financial statements

4. Elements of financial statements

Section 2 Balance Sheet

1. Significance and function of balance sheet

2. Format of balance sheet

3. Elements of the balance sheet

Section III Income Statement

1. Significance and function of income statement

2. Format of income statement

3. Elements of the income statement

Section 4 Profit Distribution Statement and Industry Income Statement

1. Profit distribution table

2. The significance and function of industry income statement.

3. Elements and format of industry income statement * * *

Section 5 Statement of Changes in Financial Position and Statement of Cash Flow

1. Statement of changes in financial position

2. The significance and function of cash flow statement

3. Elements and format of cash flow statement

Section VI Checking Relationship between Financial Statements

Chapter II Analysis of Financial Statements

(A) the teaching objectives and requirements of this chapter

Through the teaching of this chapter, students can understand the significance and limitations of financial statement analysis, the quality characteristics and limitations of accounting information, master the tools of financial statement analysis and understand the related factors affecting financial statements.

(B) the teaching content of this chapter

Section 1 Introduction to Financial Statement Analysis

1. Significance and purpose of financial statement analysis

2. Limitations of financial statement analysis

Section 2 Quality Characteristics of Accounting Information

Section 3 Limitations of Accounting Information

Section IV Various Factors Affecting Financial Statements

1. Various factors affecting the balance sheet

2. Various factors affecting the income statement

3. Various factors affecting the cash flow statement

Section 5 Financial Statement Analysis Tools

1. ratio analysis

2. Comparative analysis

3. Trend analysis

4.*** Year-on-year analysis

5. Chart analysis and other analysis

Chapter III Analysis of Short-term Debt-paying Ability

(A) the teaching objectives and requirements of this chapter

Through the teaching of this chapter, students can understand the significance of solvency analysis, master the ratio analysis of short-term solvency, and understand other analytical methods to measure short-term solvency.

(B) the teaching content of this chapter

Section 1 Short-term solvency and basic concepts

1. The concept of short-term solvency

2. The importance of short-term solvency

Section 2 Analysis of Short-term Solvency Ratio

1. current ratio

2. Operational capacity ratio

Section 3 Other analytical methods for measuring short-term solvency

1. Comparative analysis

2. Chart analysis

3. Trend analysis

4.*** Year-on-year analysis

5. Special analysis

Section IV Application of Short-term Debt-paying Ability Analysis

1. Factors affecting short-term solvency

2. Practical application of short-term solvency analysis

Chapter IV Analysis of Capital Structure and Long-term Debt-paying Ability

(A) the teaching objectives and requirements of this chapter

Through the teaching of this chapter, students can understand the capital structure, master the ratio analysis of capital structure and long-term solvency, and understand the related problems of capital structure and long-term solvency analysis.

(B) the teaching content of this chapter

Section 1 Basic concepts of capital structure and long-term solvency

Analysis of the ratio of capital structure to long-term solvency in the second quarter

1. capital structure category ratio analysis

2. Capital structure project ratio analysis

3. Analysis and expansion of net profit as interest multiple

Section III Related Issues of Capital Structure and Long-term Solvency Analysis

1. Other analytical methods for capital structure and long-term solvency analysis

2. Comparative analysis

3. Assets and capital structure

4. Asset value

Chapter V Analysis of Return on Investment

(A) the teaching objectives and requirements of this chapter

Through the teaching of this chapter, students can understand the concept of return on investment, master the ratio analysis of return on investment and understand other analysis methods of return on investment.

(B) the teaching content of this chapter

Section 1 Basic concept of return on investment

1. The concept of return on investment

2. The importance of return on investment

Section 2 Analysis of Return on Investment Ratio

1. Calculation factors of investment return

2. Calculation of return on investment

3. Analysis of return on other investments

The third quarter earnings per share analysis

1. earnings per share of simple capital structure

2. Earnings per share of complex capital structure

Chapter VI Analysis of Asset Utilization Efficiency

(A) the teaching objectives and requirements of this chapter

Through the teaching of this chapter, students can understand the significance of asset utilization efficiency and master the ratio analysis of asset utilization efficiency.

(B) the teaching content of this chapter

Section 1 Basic concepts of asset utilization efficiency

1. The concept of asset utilization efficiency

2. The significance of asset utilization efficiency

Section 2 Ratio Analysis of Asset Utilization Efficiency

1. Ratio of sales to cash

2. Ratio of sales to accounts receivable

3. Sales to inventory ratio

4. Ratio of sales to working capital

5. Ratio of sales to fixed assets

6. Ratio of sales to total assets

Section III Practical Application of Asset Utilization Efficiency Analysis

1. Application of asset utilization efficiency in investment return system

2. Factors affecting the efficiency of asset utilization

3. What books are recommended for learning to read, prepare and analyze financial statements?

1, Practice of Preparation and Analysis of Financial Statements (Revised Edition), edited by Cao Jun and Liu Cuixia//item/397de5e1efe8257a1kloc-0/40a 767a2, Reading and Preparation of Financial Statements, edited by Cao Gang. Historical balance.

Book Publishing House: Beijing

//book.kongfz/12619/66042199/3. Preparation and analysis of financial statements //ke. /View/203 153 14, a guide to reading and analyzing financial statements//. Preparation and analysis methods of financial statements //wuhan.cc/book/book/78222/ 6, preparation and analysis of financial statements/new century accounting series //meni/h_book/more405339.s 7, guide to reading and analyzing financial statements //book.kongfz/ 108.

4. What is the practice of reading financial statements and credit analysis?

The author of this book is an expert in bank credit. Based on his long-term working experience and thinking, this book focuses on how to use and analyze financial information in the credit risk management of commercial banks. This book is divided into three chapters. The first part "Theory and Framework" mainly introduces how to construct the theoretical framework of enterprise financial analysis around the purpose of credit risk management. The "thoughts and methods" part of the novella is the core of this book. With a comprehensive theoretical overview and a large number of operational cases, this paper specifically shows how to carry out strategic analysis, accounting adjustment, index analysis and prospect prediction for enterprises. The second part introduces two major issues that are being raised or explored in the practice of business marketing or risk management of commercial banks: (1) report marketing; (2) Mortgage value. This book not only highlights the guidance of ideas, but also emphasizes technical training, scenario simulation and example operation. It is a must-read for every loan officer who wants to acquire financial knowledge and every enterprise financial personnel who wants to obtain credit smoothly.

I just switched to finance and want to learn some knowledge about reading and analyzing financial statements.

Gao Dun Financial Training offers the course "Reading and Analysis of Financial Statements", which deepens vertically, dialyzes the information essence hidden in the report data layer by layer, and expands horizontally, showing the complete framework and brand-new perspective of financial analysis. You can consult online customer service for course arrangement and outline.

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6. How to read financial statements quickly?

The main financial statements are: balance sheet, income statement (income statement) and cash flow statement.

I. The balance sheet reflects the composition of the total assets of the unit:

Including: 1, available funds (monetary funds in the table);

2. Inventory materials (inventory items in the table);

3. Other receivables and accounts receivable in the creditor's rights table. );

4, fixed assets (fixed assets in the table. Among them, the net value of fixed assets column is the present value of fixed assets);

5. Liabilities (short-term loans, accounts payable and other payables in the table, etc. )

The balance of total liabilities MINUS total assets is the actual assets of the unit. If the balance is negative, the unit will be insolvent.

If the above-mentioned 1-3 accounts for a large proportion of total assets, it shows that the unit has strong liquidity and short-term solvency. But if the amount of creditor's rights is large, the risk of bad debts is also great.

Two, the income statement is a report that reflects the current operating conditions of the unit.

If the profit and loss reflect that other business income is much greater than the main business income, we should be careful whether the unit is operating normally.

7. Download the latest complete reading and analysis of financial statements txt.

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8. How do managers read and analyze financial statements?

Just one day ago, the company was in financial trouble. There was a financial decline and gradual process before, which could be long or short, but all the signs were presented in the financial statements. Enterprise managers or investors can read the financial statements, analyze the obvious defects of enterprise management, and even find potential hidden dangers, make judgments in time, implement corresponding measures, and nip in the bud. Being able to read and analyze financial statements is an extremely important quality for enterprise managers and investors.

This course starts with internal managers and external investors, and explains them separately. Based on the reading and analysis of financial statements, this course judges the relationship between any data written in financial statements and its significance to the present situation and development of the company.

4. Compare the items in the annual financial statements to judge the solvency, capital structure, operating efficiency and profitability during the year.

4. Compare and analyze the financial statements in different periods, and analyze the company's sustainable operation ability, changing trend of financial status and profitability.

By reading and analyzing financial statements, we can compare the company's position in the industry, understand its advantages and disadvantages, and determine its value.

4. Compare the items in the annual financial statements to judge the solvency, capital structure, operating efficiency and profitability during the year.

4. Compare and analyze the financial statements in different periods, and analyze the company's sustainable operation ability, changing trend of financial status and profitability.

By reading and analyzing financial statements, we can compare the company's position in the industry, understand its advantages and disadvantages, and determine its value. The first day I. Basic tools for financial statement analysis

1, the basic method of financial statement analysis

2. Basic tools for financial statement analysis

3. Other financial analysis methods

3. The relationship between the three main tables and the internal management report

1, income statement analysis

2. Balance sheet analysis

3. Analysis of cash flow statement

4. Case analysis of major financial indicators. The conclusion of financial analysis and the way to solve the problem

Six, the overall financial situation and income quality of the enterprise

Seven, analyze the past and future development trend of the enterprise.

Ms. Yang not only has rich practical experience, but also has a solid theoretical foundation and is familiar with the most advanced accounting and financial management technologies in the world. 1996 has been engaged in training, and has many original opinions on financial statement analysis and accounting statement consolidation.

9. Financial Management Project 8 Reading and Analysis of Financial Statements

(1) Depreciation 30000/5=6000

B depreciation (36000-6000)/5 = 6000.

(2) A's annual cash flow answer

Ncf =-30,000

ncf 1 ~ 5 =( 15000-5000-6000)* 60%+6000 = 8400

Annual cash flow

NCF0=-36000-3000=-39000

ncf 1 =( 17000-6000-6000)* 60%+6000 = 9000

NC F2 =( 17000-6300-6000)* 60%+6000 = 8820

NC F3 =( 17000-6600-6000)* 60%+6000 = 8640

NC F4 =( 17000-6900-6000)* 60%+6000 = 8460