|
所在平台: Coursera |
课程主页: https://www.coursera.org/learn/financial-statement-ratio-analysis-accountants
课程评论：没有评论
课程名称：会计师的财务报表与比率分析 课程概述：本课程旨在为MBA学员提供分析、解释、理解和利用财务信息以做出明智决策所需的知识和技能。课程将从使用者的角度讨论财务报告，使用多种工具将财务报表拆分为具有意义的分析单元，预测财务报表，并对企业进行估值。通过本课程，学员将了解财务报表用户面临的问题，并提升在财务报告过程中自己的角色认知。课程将要求学员批判性思考可能有多种“正确”答案的问题，因此，分析和结论必须基于合理的假设和严谨的分析论点。 课程大纲： 1. **课程导览**：熟悉课程内容、同学及学习环境，并掌握课程所需的技术技能。 2. **模块1：财务报表与基本会计原则简介**：复习财务报表及会计基本原则。 3. **模块2：基本会计原则与账面价值、内在价值和市场价值的区别**：学习账面价值、内在价值和市场价值的不同之处。 4. **模块3：SEC文件简介**：了解最常见的SEC文件及其包含的信息。 5. **模块4：资产负债表比率分析**：掌握常见财务比率及各种资产负债表比率的计算方法。 6. **模块5：损益表比率分析**：学习如何计算各种损益表比率，以及进行纵向和横向损益表分析。 7. **模块6：回报比率分析**：计算回报比率，理解其业绩驱动因素。 8. **模块7：股息收益率与股份回购**：理解股息收益率及其计算，评估股份回购的估值作用与影响。 9. **模块8：会计质量**：学习会计质量的含义，理解“会计质量”的重要性及如何识别问题。 通过本课程，学员将全面掌握财务分析的技巧与思路，为未来职业生涯打下坚实的基础。
Name:Course Orientation
Description:You will become familiar with the course, your classmates, and our learning environment. The orientation will also help you obtain the technical skills required for the course.
Name:Module 1: Introduction to Financial Statements & Basic Accounting Principles
Description:In this module, you will review financial statement and accounting basic principles.
Name:Module 2: Basic Accounting Principles and the Differences Between Book, Intrinsic, and Market Value of Equity
Description:In this module, you will learn the differences between the book value, intrinsic value, and market value of equity.
Name:Module 3: Introduction to SEC filings
Description:In this module, you will obtain an understanding of the most common SEC filings and the information included within them.
Name:Module 4: Balance Sheet Ratio Analysis
Description:In this module, you will gain an understanding of common financial ratios and learn how to calculate various balance sheet ratios.
Name:Module 5: Income Statement Ratio Analysis
Description:In this module, you will learn how to calculate various income statement ratios and how to conduct vertical and horizontal income statement analysis.
Name:Module 6: Return Ratio Analysis
Description:In this module, you will learn how to compute return ratios and understand their performance drivers.
Name:Module 7 Dividend Yield and Share Buybacks
Description:In this module, you will gain an understanding of dividend yield and its calculation, and the valuation role and implications of share buybacks,
Name:Module 8: Accounting Quality
Description:In this module, you will learn what is meant by accounting quality, understand why "accounting quality" matters and how to detect issues.
The objective of Financial Statement and Ratio Analysis for MBAs is to provide you with the knowledge and skills necessary to analyze, interpret, understand, and use financial information to make informed decisions. We will discuss financial reporting from a user’s perspective, use a variety of tools to break apart financial reports into meaningful units for analysis, forecast financial statements, and value a firm. This course is intended to give you exposure to the issues facing users of financial statements. You will better understand your role in the financial reporting process if you know how the financial statements will ultimately be used. Financial Statement and Ratio Analysis for MBAs will require you to think critically about issues for which there can be more than one “correct” answer. Hence, your analysis and conclusions must be based on sound assumptions and well-constructed analysis and arguments.
