Type of Credit: Elective
Credit(s)
Number of Students
這一門課是大學部以及碩士班的財務報表分析(選修課)，透過企業的財務報表，了解企業的活動、策略、以及價值。本課程需要學生具備有基礎的初等會計的知識。
在本課程中，講者先介紹財報分析的基礎，接著透過課本的案例，說明財報分析的實作，最後透過本土的財報分析案例實作(下載TEJ的財報資料並加以分析，以及下載公司年報)，來強加學習的動機與成效。
能力項目說明
課程的目標是學生能夠了解企業的財務報表，並學習如何進行企業的財務決策，以及企業價值的評估，以利達成『培育全方位的專業國際經營與貿易人才』，以及『培養國際企業高階管理者』的教育目標。
| 教學週次Course Week | 彈性補充教學週次Flexible Supplemental Instruction Week | 彈性補充教學類別Flexible Supplemental Instruction Type |
|---|---|---|
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週次 Week |
課程主題 Topic |
課程內容與指定閱讀 Content and Reading Assignment |
教學活動與作業 Teaching Activities and Homework |
學習投入時間 Student workload expectation |
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|
課堂講授 In-class Hours |
課程前後 Outside-of-class Hours |
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1 |
Introduction |
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3 hrs |
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2 |
|
A Framework for Business Analysis and Valuation (Ch 1) |
|
3 hrs |
6 hrs |
|
3 |
|
A Framework for Business Analysis and Valuation (Ch 1) |
|
3 hrs |
6 hrs |
|
4 |
|
Strategy Analysis (Ch 2) |
|
3 hrs |
6 hrs |
|
5 |
|
Financial Analysis (Ch 5) |
|
3 hrs |
9 hrs |
|
6 |
|
Financial Analysis (Ch 5) |
|
3 hrs |
6 hrs |
|
7 |
|
Financial Analysis (Ch 5)
|
|
3 hrs |
6 hrs |
|
8 |
|
Mid-term Exam |
|
3 hrs |
9 hrs |
|
9 |
|
Accounting Analysis (Ch 3) |
|
3 hrs |
6 hrs |
|
10 |
|
Accounting Analysis: Accounting Adjustment (Ch 4) |
|
|
|
|
11 |
|
Accounting Analysis: Accounting Adjustment (Ch 4) |
|
3 hrs |
6 hrs |
|
12 |
|
Accounting Analysis: Accounting Adjustment (Ch 4) |
|
3 hrs |
6 hrs |
|
13 |
|
Prospective Analysis: Forecasting (Ch 6) |
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3 hrs |
9 hrs |
|
14 |
|
Prospective Analysis : Valuation Theory and Concept (Ch 7) |
|
3 hrs |
6 hrs |
|
15 |
|
Prospective Analysis : Valuation Theory and Concept (Ch 7) |
|
3 hrs |
6 hrs |
|
16 |
|
Final Exam |
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|
|
|
17 |
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Case Study 1 |
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3 hrs |
6 hrs |
|
18 |
|
Case Study 2 |
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3 hrs |
6 hrs |
期中考：25%
期末考：25%
小組作業：40%
出席成績：10%
指定：
Palepu, Healy, and Peek, Business Analysis and Valuation, IRFS Standard Edition, 5th Edition, Cengage Publishing (華泰書局代理)。
參考書籍：
杜榮瑞、薛富井、蔡彥卿、劉啟群，財務報表分析，第二版，東華書局。