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Dongbei University of Finance And Economics

CFA 财务报表分析

Dongbei University of Finance And Economics via XuetangX

Overview

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学生将在本门课程中学习基本的会计原理和方法;学习如何通过资产负债表、利润表和现金流量表信息利用财务分析技术与方法评价公司的盈利能力,营运能力和偿债能力。本门课具有以下特点:

1.底蕴深厚。本课程依托国家级精品课、国家级资源共享课、辽宁省一流课程——《财务分析》及其教学团队骨干成员,并在充分吸收国际化教学资源的基础上发展而来的全英语课程。建设基础雄厚,教学资源丰富,相关教学研究成果“全方位、立体化财务分析教学资源系统”曾荣获国家级教学成果二等奖,辽宁省优秀教学成果一等奖,教学团队曾获评“黄大年式教师团队”称号。

    2.国际视野。本课程是东北财经大学发展中外合作办学与美国特许金融分析师协会(CFA INSTITTUE)合作的成果之一。课程内容体系设计充分吸纳和融合了在国际上认可度较高的CFA课程的优势和精华,尽力做到体系严谨,逻辑性强,注重实践,更新及时。本课程既适合有意系统学习财务分析知识的学生修读,也适合CFA考生复习备考。

    3.课贯中西。为了适应财务分析从业人员能够在多制度背景下开展工作的知识和能力要求,本课程致力于对全球应用最广泛的三大会计准则,即国际会计准则、美国会计准则和中国会计准则,开展比较式分析和教学,让学生了解各主要会计准则的异同和优缺点以及对财务分析的影响。

    4.化繁为简。会计知识有一定的抽象性,因而被学生认为晦涩难懂,望而生畏。本门课程加入了大量的实践场景习题和中外企业案例,通俗易懂,化抽象为具体,帮助学生理解,克服畏难心理。财务报表分析不再是枯燥的数据,而是生动的业务活动,激发学生的学习兴趣。

    5.生动有趣。结合授课内容精心设计并制作的课件美观大方,详略得当,图文并茂。运用PPT动画技术与教师讲授相配合,能够吸引学生注意力,促进学生对讲授内容的理解。运用图表的方式解析概念关系,展现知识体系,生动形象,学生喜闻乐见。

   6.团队硬核。本课程的两位主讲教师具有海外名校的访学和留学经历,长期担任双语或英语专业课程主讲教师,积累了丰富的《财务分析》《CFA financial statement analysis》中英文课程教学经验,多次获得国家级、省级教学奖项和荣誉称号,主要包括:教育部课程思政示范课教学团队和教学名师,辽宁省本科教学名师,荣获辽宁省普通高等教育(本科)教学成果奖一等奖,辽宁省来华留学生英语授课品牌课程负责人和辽宁省一流课程负责人,辽宁省高等学校青年教师教学能手等。

        In this course, students will learn to apply financial analysis methods and tools on the information provided by financial statements to evaluate profitability, solvency, liquidity and activity of a company. The features of the course include:

1.Profound Background. Based on international educational resource, the CFA Financial Statement Analysis course(English teaching) is developed from Financial Analysis course (Chinese teaching) by key members of its teaching team. Financial Analysis is a predominant course with the honors of National Quality Course, National Resource Share Course, First-class Undergraduate Course in Liaoning Province. Financial Analysis teaching team was selected as Huangdanian-Style Teaching Team and won National Teaching Achievement Award second prize and Liaoning Province Teaching Achievement Award first prize.

2. International Vision. As one of the Achievements of developing cooperative education with CFA INSTITUTE, this course integrates advantages and essence of CFA curriculum to be rigorous, practically based, timely updated and strict in logic. Those who plan to learn financial statement analysis systematically, as well as CFA candidates preparing for CFA exams, will benefit from taking this course.

3. Integrating China and the West. Providing people with knowledge required for working under multi-institutional background, this course adopts comparative analysis teaching method to explain the similarities and differences, advantages and disadvantages among International Accounting Standards, US Accounting Standards, and China Accounting standards, as well as their influences on financial statement analysis.

4. Simplifying the Complex. Involving abstractive concept, accounting knowledge could be difficult for students to learn. In this course, by setting exercises, examples and cases in practical scenarios, boring financial statements are turned into interesting storybooks that describe how managers are running a company. Lively and interesting teaching could spark interest in learning Financial Statement Analysis among students.

5. Engaging Lectures. To help students better digest learning material and improve learning efficiency, the course content is broken down into 60 segments and the lecture for each segment is about ten minutes in length. Including a combination of text, tables, images, charts, and graphics, PowerPoint slides are elaborately designed in an attractive fashion and a logical way to make it easier for students to navigate in Financial Statement Analysis system.

        6. Competent Teaching Team. The teaching team of this course has two teachers with the experience of foreign study and visiting research. Having been deeply committed in bilingual and English teaching for over ten years and having abundant experience of teaching Financial Analysis, they are competent for delivering CFA Financial Statement Analysis course. The honors that the teaching team members have won include Prestigious Teacher of Ideological and Political Course by MOE, National Accounting Academic Leading Talents by MOF, Liaoning Provincial Outstanding Undergraduate Teacher, Liaoning Provincial English Teaching Brand Course for International Students in China and Liaoning Provincial First-Class Course, Liaoning Provincial Teaching Achievement Award, a second prize of Young College Teacher Teaching Competition, and Teaching Expert in Liaoning Provincial Young College Teachers.

 

Syllabus

  • Chapter 1 Introduction to Financial Statement Analysis
    • Section 1.1 Financial Statement Analysis & Financial Statements
    • Section 1.2 Financial Statements
    • Section 1.3 Supplemental Information
  • Chapter 2 Financial Reporting Standards
    • Section 2.1 The International Financial Reporting Standards
    • Section 2.2 Regulatory Authorities
    • Section 2.3 Qualitative Characteristics of Financial Reports
    • Section 2.4the Conceptual Framework for Financial Reporting
  • Chapter 3 Understanding Income Statements
    • Section 3.1 Introduction to Income Statement
    • Section 3.2 Revenue Recognition
    • Section 3.3 Expense Recognition
    • Section 3.4 Non-Recurring Items and Non-Operating Items
    • Section 3.5 Earnings Per Share (1)
    • Section 3.6 Earnings Per Share (2)
    • Section 3.7 Analysis of the Income Statement
    • Section 3.8 Comprehensive Income
  • Chapter 4 Understanding Balance Sheets
    • Section 4.1 Introduction to Balance Sheet
    • Section 4.2 Current Assets
    • Section 4.3 Current Liabilities
    • Section 4.4 Non-Current Assets
    • Section 4.5 Non-Current Liabilities & Equity
    • Section 4.6 Analysis of the Balance Sheet
  • Chapter 5 Understanding Cash Flow Statements
    • Section 5.1 Introduction to Cash Flow Statements
    • Section 5.2 Direct and Indirect Methods
    • Section 5.3 Cash Flow from Investing & Financing Activities
    • Section 5.4 Preparing the Cash Flow Statement: The Direct Method for Operating Activities
    • Section 5.5 Preparing the Cash Flow Statement: Investing & Financing Activities
    • Section 5.6 Overall Statement of Cash Flows
    • Section 5.7 Cash Flow Statement Analysis (1)
    • Section 5.8 Cash Flow Statement Analysis (2)
  • Chapter 6. Financial Analysis Techniques
    • Section 6.1 Introduction to Financial Analysis Techniques
    • Section 6.2 Cross-Sectional, Trend & Graphs Analysis
    • Section 6.3 Common Ratios Used In Financial Analysis
    • Section 6.4 Activity Ratios (1)
    • Section 6.5 Activity Ratios (2)
    • Section 6.6 Liquidity Ratios
    • Section 6.7 Solvency Ratios
    • Section 6.8 Profitability Ratios
    • Section 6.9 Integrated Financial Ratio Analysis
    • Section 6.10 Dupont Analysis
    • Section 6.11 Equity Analysis and Valuation Ratios
  • Chapter 7 Inventories
    • Section 7.1 Introduction to Inventories
    • Section 7.2 Inventory Valuation Methods (1)
    • Section 7.3 Inventory Valuation Methods (2)
    • Section 7.4 Periodic Versus Perpetual Inventory Systems
    • Section 7.5 The LIFO Method and LIFO Reserve
  • Chapter 8 Long-Lived Assets
    • Section 8.1 Acquisition of Long-Lived Assets
    • Section 8.2 Depreciation and Amortisation of Long-Lived Assets
    • Section 8.3 The Revaluation Model
    • Section 8.4 Impairment & Derecognition of Long-Lived Assets
  • Chapter 9 Income Taxes
    • Section 9.1 Differences between Accounting Profit and Taxable Income
    • Section 9.2 Examples
  • Chapter 10. Non-Current Liabilities
    • Section 10.1 Bonds Payable & Accounting for Bond Issuance (1)
    • Section 10.2 Bonds Payable & Accounting for Bond Issuance (2)
    • Section 10.3 Accounting for Bond Amortisation, Interest Expense, and Interest Payments (1)
    • Section 10.4 Accounting for Bond Amortisation, Interest Expense, and Interest Payments (2)
    • Section 10.5 Leases & Lessee Accounting
    • Section 10.6 Lessor Accounting
  • Chapter 11. Financial Reporting Quality

    Taught by

    Liu Lingbing and Xu Jing

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