I am a teacher of TV University. The syllabus of this course in our school is like this, and it is similar in other universities. The first chapter is the basic theory of financial statements.
(A) teaching objectives and requirements
Through the teaching of this chapter, students can understand the purpose of compiling financial statements, master the structure and components of various financial statements, and understand the mutual checking system between various financial statements.
(B) the teaching content of this chapter
Section 1 Overview of Financial Statements
1. Importance of financial statements
2. Purpose of financial statements
3. Types of financial statements
4. Elements of financial statements
Section 2 Balance Sheet
1. Significance and function of balance sheet
2. Format of balance sheet
3. Elements of the balance sheet
Section III Income Statement
1. Significance and function of income statement
2. Format of income statement
3. Elements of the income statement
Section 4 Profit Distribution Statement and Industry Income Statement
1. Profit distribution table
2. The significance and function of industry income statement.
3. Elements and format of industry income statement * * *
Section 5 Statement of Changes in Financial Position and Statement of Cash Flow
1. Statement of changes in financial position
2. The significance and function of cash flow statement
3. Elements and format of cash flow statement
Section VI Checking Relationship between Financial Statements
Chapter II Analysis of Financial Statements
(A) the teaching objectives and requirements of this chapter
Through the teaching of this chapter, students can understand the significance and limitations of financial statement analysis, the quality characteristics and limitations of accounting information, master the tools of financial statement analysis and understand the related factors affecting financial statements.
(B) the teaching content of this chapter
Section 1 Introduction to Financial Statement Analysis
1. Significance and purpose of financial statement analysis
2. Limitations of financial statement analysis
Section 2 Quality Characteristics of Accounting Information
Section 3 Limitations of Accounting Information
Section IV Various Factors Affecting Financial Statements
1. Various factors affecting the balance sheet
2. Various factors affecting the income statement
3. Various factors affecting the cash flow statement
Section 5 Financial Statement Analysis Tools
1. ratio analysis
2. Comparative analysis
3. Trend analysis
4. Public ratio analysis
5. Chart analysis and other analysis
Chapter III Analysis of Short-term Debt-paying Ability
(A) the teaching objectives and requirements of this chapter
Through the teaching of this chapter, students can understand the significance of solvency analysis, master the ratio analysis of short-term solvency, and understand other analytical methods to measure short-term solvency.
(B) the teaching content of this chapter
Section 1 Short-term solvency and basic concepts
1. The concept of short-term solvency
2. The importance of short-term solvency
Section 2 Analysis of Short-term Solvency Ratio
1. current ratio
2. Operational capacity ratio
Section 3 Other analytical methods for measuring short-term solvency
1. Comparative analysis
2. Chart analysis
3. Trend analysis
4. Public ratio analysis
5. Special analysis
Section IV Application of Short-term Debt-paying Ability Analysis
1. Factors affecting short-term solvency
2. Practical application of short-term solvency analysis
Chapter IV Analysis of Capital Structure and Long-term Debt-paying Ability
(A) the teaching objectives and requirements of this chapter
Through the teaching of this chapter, students can understand the capital structure, master the ratio analysis of capital structure and long-term solvency, and understand the related problems of capital structure and long-term solvency analysis.
(B) the teaching content of this chapter
Section 1 Basic concepts of capital structure and long-term solvency
Analysis of the ratio of capital structure to long-term solvency in the second quarter
1. capital structure category ratio analysis
2. Capital structure project ratio analysis
3. Analysis and expansion of net profit as interest multiple
Section III Related Issues of Capital Structure and Long-term Solvency Analysis
1. Other analytical methods for capital structure and long-term solvency analysis
2. Comparative analysis
3. Assets and capital structure
4. Asset value
Chapter V Analysis of Return on Investment
(A) the teaching objectives and requirements of this chapter
Through the teaching of this chapter, students can understand the concept of return on investment, master the ratio analysis of return on investment and understand other analysis methods of return on investment.
(B) the teaching content of this chapter
Section 1 Basic concept of return on investment
1. The concept of return on investment
2. The importance of return on investment
Section 2 Analysis of Return on Investment Ratio
1. Calculation factors of investment return
2. Calculation of return on investment
3. Analysis of return on other investments
The third quarter earnings per share analysis
1. earnings per share of simple capital structure
2. Earnings per share of complex capital structure
Chapter VI Analysis of Asset Utilization Efficiency
(A) the teaching objectives and requirements of this chapter
Through the teaching of this chapter, students can understand the significance of asset utilization efficiency and master the ratio analysis of asset utilization efficiency.
(B) the teaching content of this chapter
Section 1 Basic concepts of asset utilization efficiency
1. The concept of asset utilization efficiency
2. The significance of asset utilization efficiency
Section 2 Ratio Analysis of Asset Utilization Efficiency
1. Ratio of sales to cash
2. Ratio of sales to accounts receivable
3. Sales to inventory ratio
4. Ratio of sales to working capital
5. Ratio of sales to fixed assets
6. Ratio of sales to total assets
Section III Practical Application of Asset Utilization Efficiency Analysis
1. Application of asset utilization efficiency in investment return system
2. Factors affecting the efficiency of asset utilization
(2) What is the content of the financial analysis course?
The focus of financial analysis course is how to make full use of accounting information and dig out the essential contents contained in financial statements. This paper systematically introduces how to interpret financial statements, make trend analysis, quality analysis and structure analysis of financial statements, and on this basis, introduces the analysis methods of various financial capabilities of enterprises, including profitability, solvency, operational capability and development capability. Through the study of this course, students can correctly interpret the enterprise financial report, deeply analyze the macro-economic environment and industry environment in which the enterprise is located, and master the influence of enterprise development strategy on financial data; Interpret the accounting policies of enterprises, see through the authenticity of accounting information, and then deeply understand the capabilities of enterprises through financial ratio analysis, so as to predict the future development prospects of enterprises, and evaluate enterprises through enterprise value evaluation model.
③ Talk about your experience in studying finance.
After studying the course of finance at school, I deeply feel that finance is of great use in our daily life, and it is knowledge that we will use everywhere in our lives. Especially the research category of finance is extremely important in economic life. All kinds of problems in real life need to be scientifically understood by studying finance. Learning Finance can lay a theoretical foundation for in-depth study of various professional courses in economics. The basic theory of command course in the education of finance major is one of the 1 1 "core courses of finance major" and "core courses of economic management oriented to 2 1 century" determined by the Ministry of Education. It is a compulsory course for finance, finance, business administration and accounting, and an elective course for other related majors. Guided by the basic principles of Marxism, Basic Knowledge of Finance systematically expounds the basic theory, basic knowledge and movement law of money banks, objectively introduces the world's mainstream financial theories and latest research results, the mechanism of actual operation and the latest development, tries to reflect the practical progress and theoretical research results of economic system reform and financial system reform based on the reality of China, and explores the financial theory and practical problems in the socialist market economy in a realistic way. (1) Fully understand and deeply understand the basic knowledge, concepts and theories of money and finance, systematically grasp the basic categories of money, credit, banks, financial markets, international finance and financial macro-control, and profoundly grasp the correct methods of observing and analyzing financial problems, so as to cultivate their own ability to independently analyze financial theories and solve practical problems. This will enable us to have a deeper understanding of the various situations we will face in the future work, so as to have a better way to deal with them. (2) I have improved my social science literacy and laid the necessary foundation for further study of other professional courses. This course adopts a wide range of financial theory research areas, which can be understood as follows: all activities involving money supply, bank and non-bank credit, investment characterized by securities trading, commercial insurance and all activities running in similar forms are the aggregate of macro finance and micro finance, traditional finance and modern finance. Finance is an organic whole with internal relations. Money, credit and financial institutions are the basic pillars of finance. Financial market is the activity space of financial elements. Financial aggregate and financial supervision involve all components of finance and are one of the important contents of finance. International financial relations are the most basic and important economic relations under the condition of open economy. In a word, financial knowledge makes me realize a lot of practical knowledge, which can better handle the events in daily life and make me deeply feel the importance of knowledge.
With the formation of information society, learning society and the arrival of knowledge economy era, education is undergoing profound changes, and distance open education came into being. By participating in the study of distance open education, I have a great understanding of my learning philosophy, mainly through * * *:
First, although there is less time for face-to-face teaching and higher requirements for autonomous learning, you can improve your learning ability through this new learning form.
Second, in the information society, people's living and working environment is changing faster and faster, and they need to face the emerging new knowledge and technology. One-off school education is increasingly unable to meet the lifelong social needs of individuals. Only by continuous learning can we keep up with the rhythm of life and work. Therefore, people are increasingly aware that lifelong learning will accompany them all their lives.
Third, modern distance open education provides equal learning opportunities for all learners, so that receiving higher education is no longer a right enjoyed by a few people, but a basic condition for individual survival. The opening of educational resources, educational objects and educational time and space provides the possibility for lifelong learning for the masses.
Fourth, receiving education is not only about learning knowledge, but more importantly, learning to learn, cultivating good study habits and mastering the necessary learning skills for future study. Learning to use modern information technology for autonomous learning is very beneficial to continuously acquire knowledge and improve education level in the future.
The above is just my superficial view on the research of distance open education, which has not yet formed a certain theoretical height. We need to strengthen our study and constantly enrich ourselves in our future work.
Reflections on finance
I spent a weekend carefully reading four reading materials in the first chapter. These four articles give a detailed and comprehensive introduction and expansion of finance from three aspects: the connection between finance and reality, the prospect of finance and the derivative products of grain finance and petroleum finance. Because I know little about finance, especially the stock market, my understanding is almost zero. So after reading these materials, I feel that I have gained a lot.
The biggest gain is a more intuitive and in-depth understanding of finance. It's almost the first time for me to come into contact with the scientific term "finance", but the slightly obscure definition in the book makes me still don't understand what this course is about after reading it through, or what is the use of learning this course. After reading these articles, I feel that the word "finance" has narrowed the distance between me and the textbook. For example, Mr. Ji's article "Let's Know Finance Together" links finance with the "money" we are used to in our daily life in easy-to-understand language. In just one or two thousand words, it describes the five functions of the financial system, namely, payment and settlement services, media financing, risk management, information processing and corporate governance, which makes me feel that finance is not only a science, but also an inseparable part of every ordinary person's daily life.
The second gain is that through reading these articles, I realize that learning finance is very necessary for an economics major. After reading these articles, I feel that although some problems can be explained and analyzed by microeconomics and macroeconomics we have already studied, the conclusion is incomplete without the connection with finance. For example, in Chen Huai's Strategy of Avoiding Oil Risk and Abandoning Ostrich, the article points out that the primary threat to China's oil security is price risk, so it is necessary to link oil security with financial security, establish a "petroleum finance" system supported by the banking system, give full play to the role of the financial system in managing risks, transferring risks and dispersing risks, and finally formulate strategies to overcome the market. Another example is the book Non-agricultural Factors Affecting Food Prices written by Dong Zhenguo and Wang Chunyu. If we simply analyze it according to the knowledge of microeconomics, there was a bumper harvest in China last summer, then the food price should fall. But it's actually the opposite. Food prices are still rising gradually. This article tells us that "food financialization" is an important reason. Affected by the subprime mortgage crisis in the United States, asset prices represented by stocks and real estate are falling rapidly all over the world, especially in emerging market countries. Because of the decline in the stock and real estate markets, the huge amount of hot money around the world has shifted the focus of speculation to oil and grain, which has led to the rising prices of oil and grain, two commodities that affect human food, clothing, housing and transportation, and the world is facing serious inflation risks. These are all areas of financial research. Only by learning finance well can we have a clear and thorough understanding of some crucial hot issues in society, such as the above-mentioned oil problem and food problem, which is very necessary and even indispensable for every college student, especially for studying economics.
Finally, reading these materials also makes me feel that finance is a difficult course to learn well. The reason for this is that it is all-encompassing, and food, oil and information technology are inextricably linked with finance. Secondly, finance is still a frontier discipline, which "keeps pace with the times", as Mr. Ji wrote at the beginning of the article "Let's Know Finance Together": "In today's society, finance has widely penetrated into all aspects of social and economic life, as far as the daily life of ordinary people, and finance itself is deepening and expanding through continuous innovation. Not to mention ordinary people, who are dazzled by more and more financial services, are those of us who have been engaged in financial teaching for a long time. This is undoubtedly a challenge for our college students who have just entered the financial field. Moreover, finance is a highly theoretical discipline. Another article by Mr. Ji, The Deepening of Finance: Paradigm Transformation and Information Technology, reviews and summarizes the history of structural paradigm leading "finance", explains the crisis encountered by structural paradigm, and finally demonstrates the "advanced nature" of functional paradigm and explains the reasons, that is, the revolutionary influence of information technology on finance. This series of scientific and reasonable processes make me feel that the study of finance needs a solid knowledge base and keen thinking ability, so if you want to learn this course well, you need to read more books and work harder.
④ How to understand the relationship between financial budget and financial analysis?
1. Financial budget is a cash budget prepared on the basis of business budget and capital budget, which is the concretization of financial plan; Financial prediction focuses on quantitative analysis; Financial budget is based on financial analysis data.
2. Financial analysis: it is the difference analysis of capital input, output and the completion of financial budget indicators, the completion rate analysis, the influence analysis of main factors, etc.
Financial analysis is to provide accurate information or basis for investors, creditors, operators and other organizations or individuals who care about the enterprise to understand the past, evaluate the present situation and predict the future of the enterprise, so as to make correct decisions.
⑤ How does learning the course of financial analysis and decision-making help this major?
This is mainly to help you broaden your horizons from the perspective of a financial person.
⑥ What financial analysis course did Mr. Tsinghua University give?
I have a dear teacher. She is my head teacher and my Chinese teacher. We all affectionately call her Xiang teacher. Teacher Xiang is of medium height, beautiful and gentle, fair-skinned, with a high nose, always wearing a bunch of curly hair, and a pair of big eyes are bright and radiant, smiling and curved, like a crescent moon, beautiful and charming. Responsible, patient and caring for teachers. In class, Xiang always discusses the content of the text with us, and sometimes he is humorous with us! When reading the text to the teacher, she has a beautiful voice, standard Mandarin and rich knowledge. If we have different understanding of the reading of the text, she will also analyze it carefully and discuss it with us. Teachers are always patient. Once we have any questions we don't understand, she will explain them carefully until we understand them. I remember once, when we were in the tree last year, a classmate suddenly raised his hand: "Excuse me, teacher, what is the main point of this fairy tale?" "Well, the classmate sit down, please, you ask this question very well. Now I will give students three minutes to think carefully, concentrate and find answers from the text. " 1 minute passed, and a classmate understood that a man should keep his word. "Yes, that's just one of the reasons." After 1 minute, another classmate said; "Be a man and cherish friendship." "Yes, what is missing?" Finally, classmates, you all said it, and I also said it, but we haven't found the third truth yet. At this time, the teacher smiled and said to us; "Students, please think about it. Trees turn into light, bringing people light. What spirit does it have? " "me!" Suddenly, many hands were raised in the classroom. "Come on, Yang, tell me." "Be a dedicated person!" I answered loudly. "Well, that's good. Please sit down. " Speak kindly to the teacher. "People should not only be honest, but also cherish the friendship between friends. The most important thing is to have dedication. Students, we should be like birds and trees when we are young, so that we can have more friends when we grow up! How happy I am! Right? " Be serious and patient with the teacher, and care about us as much as your mother. Whenever a classmate feels unwell, ask the teacher to send him to the infirmary. If the situation is serious, he will call his parents immediately. Before parents come, they will always care about the teacher until they take their classmates to the hospital. I remember one time I had a bad cough. She asked me if I had a fever due to injection, told me to drink more water, and met my mother after school and told her that she must go to the hospital for examination. The Chinese class with the teacher made me understand a lot of knowledge. The language taught to teachers, like a cup of green tea, exudes a faint fragrance and is full of green; Xiang teacher's Chinese class seems to make people taste a glass of sweet wine, which is memorable ... Xiang teacher is like a gardener, watering the flowers of our motherland with painstaking efforts; Like a teacher's guide, take us into the ocean of knowledge; Teachers are like mothers, caring for our growth.
⑦ Experience of Financial Analysis Course of Listed Companies
Financial analysis of listed companies is the theoretical summary and time summary of financial statement analysis. It is a theoretical and applied course based on accounting, financial management and other related disciplines. Based on the financial statements and related materials compiled by enterprises, it uses certain analytical methods and techniques to evaluate the financial status and operating results of enterprises and provide financial information for future decision-making, planning and control of enterprises. Financial analysis plays an important role in enterprise financial management. Through financial analysis, we can evaluate the financial situation and operating results of an enterprise in a certain period, reveal the problems existing in production and operation activities, summarize the experience and lessons of financial management, and provide important basis for enterprise production and operation decisions and financial decisions; It can provide systematic and complete financial analysis data for investors, creditors and other relevant departments, which is convenient for them to deeply understand the financial situation, operating results and cash flow of enterprises and provide a basis for their economic decision-making; You can check the completion of financial planning indicators of various functional departments and units within the enterprise, and evaluate the work performance of each department and unit, so as to reveal the problems existing in management, sum up experiences and lessons and improve management level. As far as learning this course is concerned, I think there are several ways to learn this course well: first, make clear the purpose and grasp the direction. Before analyzing financial statements, we should first make clear what the purpose of analysis is, and choose different measurement standards for different purposes, thus forming evaluation conclusions. For example, it is necessary to analyze the contribution of residual income to the company's value growth according to the value of residual income growth, judge whether the company has value-added ability and whether it is a growth company that can increase shareholders' residual income, and provide a basis for shareholders to evaluate the company's performance and potential investors to measure the company's value-added ability. Second, lay a solid foundation and master skills. After defining the calculation direction, the second step is to pick out the appropriate calculation formula or method to draw a conclusion. Comparative method is the most commonly used method in the process of financial statement analysis, and horizontal comparison and vertical comparison are the most basic and effective methods. In addition to the absolute value of amount and quantity, the most common comparison content is ratio analysis, which requires students to have solid basic skills and be familiar with the principle and calculation method of financial ratio. Third, enrich knowledge and broaden thinking. The rich knowledge here not only refers to financial knowledge, but also includes auditing, finance, law and other aspects. The complexity and diversity of economic transactions put forward higher requirements for accounting practitioners-they need to dabble in all aspects of knowledge and combine micro-knowledge with macroeconomics. It is also important to reflect this in the analysis of financial statements. Four. Connecting with reality and paying attention to facts, the CSRC requires listed companies to disclose annual accounting reports before April 15 every year. What is disclosed behind each annual accounting report is the operating situation of a company in the past year or several years, which is a reflection of economic activities and actual financial situation. Therefore, the analysis of financial statements must not be divorced from reality. V. Cultivating Good Professional Quality and Business Ethics When analyzing financial statements, we should not only pay attention to the cultivation of business ability, but also pay attention to business ethics and professional ethics. Due to the objective existence of audit risks and human factors in the audit process, financial statements may not be completely correct, which requires us to have professional sensitivity and professional ethics when analyzing financial statements. Through the above analysis, I personally think that learning financial statements is a comprehensive course for accounting majors, which puts high demands on students' comprehensive quality. It is the integration of financial accounting knowledge, and the accounting ideas and methods embodied are a comprehensive reflection and comprehensive test of students' professional knowledge. Therefore, learning this course is not only a basic method and routine skill, but more importantly, it permeates the accounting concept and professional skills, which is an effective springboard from textbooks to practice.
Talk about your understanding of DuPont's financial analysis system.
Financial management is one of the core of company management, and how to maximize shareholder wealth or company value is the central goal of financial management. The survival and development of any company depends on whether the company can create value. The managers of the company have the responsibility to maximize the value of the enterprise. In order to explain the operating results to investors (shareholders) and improve their management level, they need a set of practical and effective financial index system to evaluate and judge the operating performance, operating risks, financial status, profitability and operating results of enterprises. Dupont financial analysis system is a practical financial ratio analysis system. This analysis method was initiated by the manager of DuPont Company in the United States, so it is called DuPont Financial Analysis System. This financial analysis method starts with the most comprehensive and representative index of evaluating enterprise performance-net interest rate, and is decomposed into the use of the most basic production factors, the composition of costs and expenses and enterprise risks, so as to meet the needs of operators to evaluate their performance through financial analysis, and to find out the reasons and correct them in time when the business objectives change.
Pet-name ruby talk about your understanding of cost accounting courses (or understanding of financial related courses-such as financial case analysis, financial management, corporate finance, etc. ).
I think financial management mainly focuses on investment, financing and the existence of risks. If the financial analysis is not done well, then our investment is opportunistic, and there may be great economic losses in the end, so we need to invest carefully.