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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cma-us-part-2-section-a-financial-statement-analysis/
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课程名称：CMA US Part 2-Section A-财务报表分析 课程概述： 本课程是CMA US Part 2的第二部分，专注于财务报表分析。本教程将带您深入了解内部控制、公司治理、风险、合规与系统控制。 您将学习以下内容： * **财务报表分析** * 财务报表分析引言 * 基础财务报表分析 * 息税前利润（EBIT）和税前利润（EBT）的定义 * 比较财务报表分析 * 垂直共同比报表分析 * 水平趋势分析 * **比率分析** * 比率分析引言 * 财务比率分析 * 流动性比率 * 杠杆与覆盖比率 * 资本结构与偿债能力比率 * 营运能力比率 * 市场比率 * 每股账面价值 * **每股收益（EPS）** * 基础每股收益 * 稀释性每股收益 * 每股收益披露 * **其他主题** * 汇率波动的影响 * 外币财务报表 * 通货膨胀 * 通货膨胀对财务报表和财务比率的影响 * 会计变更 * 会计变更和错误更正对财务报表的调整 * 账面/市值与会计/经济利润 * 账面价值与市值的区别 * 经济利润与会计利润 * 盈利质量 所有讲解均基于CMA-USA的教学大纲，该大纲被视为管理会计领域的黄金标准。教学方法采用“连接点”教学法，强调跨学科知识的互联互通，这对于有志成为领导者的人来说是一个非常强大的工具。 本课程适合正在准备CMA-USA、CMA-India/CIMA-UK考试，或从事财务会计职业的学员。如果您需要CMA-USA课程材料或有其他疑问，欢迎随时与我们联系。 祝您学习愉快！ CMA Kiran C2C Consulting
Welcome to the course. This video tutorial traverses through understanding of internal controls, corporate governance, risk, compliance & system controls. In this tutorial, you will learn -Financial Statement Analysis - This section introduces you as a learner to -- Introduction to the Financial Statement Analysis Section- Basic Financial Statement Analysis- Earnings Before Interest and Taxes and Earnings Before Taxes Defined- Comparative Financial Statement Analysis- Vertical Common-Size Financial Statements- Horizontal Trend AnalysisRatio Analysis - - Introduction to Ratio Analysis- Financial Ratio Analysis- Liquidity Ratios- Leverage and Coverage Ratios- Capital Structure and Solvency Ratios- Activity Ratios- Market Ratios- Book Value Per ShareEPS - - Basic Earnings Per Share- Diluted Earnings Per Share- EPS DisclosuresOther Topics -- The Impact of Foreign Exchange Fluctuations- Foreign Currency Financial Statements- Inflation- The Impact of Inflation on Financial Statements and Financial Ratios- Accounting Changes- Adjusting Financial Statements for Accounting Changes and Error Corrections- Book/Market Value and Accounting/Economic Profit- The Difference Between Book Value and Market Value- Economic Profit and Accounting Profit- Earnings QualityAll explanations are based on CMA-USA-Part-2 syllabus which is considered as gold-level standard for management accounting profession. Teaching methodology is based on join-thedots pedagogy inter-linkage of multi-discipline subjects, a very powerful tool for aspiring leaders.This course is suitable for candidates pursuing CMA-USA or CMA-India/CIMA-UK or candidates pursuing a career in finance & accounting. Feel free to drop us a message if you need any assistance for CMA-USA course material or any other queries.Happy LearningCMA KiranC2C Consulting
