财务报表应用与财务分析

 

企业收益

l 更系统地理解财务计划与分析的核心工作要求,高效进行财务分析、计划预算及控制

l 掌握重要的财务分析方法,以此透视企业经营状况

l 熟练掌握并应用财务分析、投资决策、资金管理、利润管理等分析工具

l 了解财务报表粉饰基本方法

 

学员收益

l 掌握会计三大报表的阅读和分析,理解隐藏在数据背后的企业财务信息

l 通过财务分析方法和工具,准确把握企业的经营状况

l 建立清晰的财务成本控制意识,并强化现金流意识,提升经营管理和决策水平

 

适合对象

l 财务总监、内控总监、财务经理、内控内审经理,负责报表编制、财务分析、计划/预测/预算相关工作的人员

 

课时

2天

 

主要内容

l 企业核心财务能力

l 报表分析影响因素与框架

Ø 基于时间序列的分析

Ø 行业因素的影响

Ø 结构分析

Ø 关于财务比率的计算

Ø 整体分析框架的提出

l 广义偿债能力分析

Ø 流动性分析

Ø 资本结构分析

Ø 财务灵活性分析

Ø 关键会计政策影响

l 广义盈利能力分析

Ø 收入费用不盈利能力

Ø 资产利用率

Ø 投入资本获利能力

Ø 盈利质量不估值指标

Ø 关键会计政策的影响

l 现金流量表原理与编制

Ø 经营性现金流的计算原理

Ø 投资性现金流的计算原理

Ø 筹资性现金流的计算原理

l 现金流量表结构分析

Ø 基于现金流充足性的分析框架

Ø 关键现金使用项目的分析

Ø 对“自由现金流”的讨论

l 现金流量表常见比率分析

l 关键非财务信息的识别与分析

l 课程总结与分析框架拓展

Ø 分析斱法总结

l 财务报表分析自身的局限性

l 分析结论综合应用

l 财务报表粉饰36计

Ø 典型财务报表粉饰斱法及分析

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial Statement and Financial Analysis

 

Benefits to Enterprises

l Understand fundamental requirements of financial planning and analysis systematically; perform financial analysis, planning budget and control effectively

l Grasp critical financial analysis methods, to ‘see through’ company operation status

l Proficiently grasp and apply analysis tools of financial analysis, investment decision, fund management, profit management and etc.

l Understand basic methods of financial statements whitewash

 

Benefits to Participants

l Learn to read and analyze 3 financial statements, understand enterprise financial information beneath data

l Grasp enterprise operation status precisely through financial analysis methods and tools

l Build clear awareness of financial cost control and strengthen cash flow awareness, improve operation management and decision-making competencies

 

Target Participants

l Financial Director, Internal Control Director, Financial Manager, Internal Control and Internal Auditing Manager; professionals responsible for financial reporting, financial analysis, planning/forecasting/budgeting.

 

 

Duration

2 Days

 

 

Course Outline

l Core financial competency of enterprise 

l Framework and factors affecting financial analysis

Ø Time series analysis

Ø Effects of industrial factors

Ø Structure analysis

Ø Calculation of financial ratios

Ø Introduction of holistic analysis framework

l General analysis of solvency

Ø Liquidity analysis

Ø Capital structure analysis

Ø Financial flexibility analysis

Ø Impact of critical accounting policies

 

l General analysis of profitability  

Ø Income expense non-profitability

Ø Asset utilization ratio

Ø Return on invested capital

Ø Profit quality non-valuation indicators

Ø Impact of critical accounting policies

 

l Principles and reporting of cash flow statement

Ø Principle of calculating of operating cash flow

Ø Principle of calculating of investing cash flow

Ø Principle of calculating of financing cash flow

 

l Structure analysis of cash flow statement

Ø Analysis framework based on cash flow adequacy

Ø Analysis of key cash outflow items

Ø Discussion on "free cash flow"

 

l Analysis of common ratios in cash flow statement

l Identification and analysis of key non-financial information

l Course summary and expansion of analysis framework

Ø Summary of analytical methods

l Limitation of financial statement analysis

l Comprehensive application of analysis conclusion

l 36 ways to whitewash financial statement

Ø Methods and analysis of typical financial statement whitewash

 

 

 

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