企業(yè)財務(wù)分析師

1.財務(wù)分析的核心思路

2.財務(wù)分析師的素質(zhì)

3.理解財務(wù)分析的邏輯
企業(yè)會計=企業(yè)的信息系統(tǒng)
財務(wù)分析的三方面
償債能力
獲利能力
風險控制

4.資產(chǎn)負債表的分析
美英、歐洲營運資本分析法
資產(chǎn)負債表的結(jié)構(gòu)
流動資產(chǎn)與流動負債
長期資產(chǎn)和長期負債
所有者權(quán)益

5.財務(wù)比率分析法
流動性比率、經(jīng)營性比率、結(jié)構(gòu)性比率、獲利能力比率
趨勢分析法、綜合比率分析法
財務(wù)杠桿的作用

6.利潤表的分析
績效考核角度分析
經(jīng)營決策的角度分析
毛利的形成
銷售費用和行政費用
息稅前利潤
凈利潤

7.現(xiàn)金流量表的分析
現(xiàn)金的重要性
現(xiàn)金流量表的三大塊
經(jīng)營活動現(xiàn)金流量的形成

8.成本的分析
直接費用和間接費用
固定費用與變動費用（保本點）
戰(zhàn)略成本分析
直接成本分析法

1. Core thoughts for financial analysis

2. Qualification for financial analyst

3. The logic of financial analysis
Company accounting = Information system
The 3 key points of financial analysis
Solvency
Profitability
Risk control

4. Analysis of balance sheet
American and European view of working capital
Balance sheet structure
Current assets and liabilities
Longterm assets and liabilities
Owner’s equity

5. Ratios analysis
Current ratios, operating ratios, structure ratios, return ratios
Trend ratios, general ratios analysis
Financial leverage

6. Income statement analysis
Analysis for performance appraisal
Analysis for operating decision
Gross margin
Distribution and administrative expenses
Earnings before interest and tax (EBIT)
Net income

7. Cash flow statement analysis
The importance of cash
The 3 cash flows
Operating cash flows

8. Cost analysis
Direct and indirect cost
Fixed and variable cost (breakeven point)
Strategy costs analysis
Direct costing