财务报表分析教学大纲(中越班)
Course name: Financial Statement Analysis
The nature of curriculum: an elective course for students of the business school
Credit/ learning hours:
2 credits, 32 hours
Lecturer: Kelly Dai （Dongmei Dai）
Dai: Faculty of Hunan University School of Business and Management
Phone： 0731-88823092
Cell phone: 13574865659
E-mail：kellydai@188.com
QQ: 1695739440
Requirements: The course builds on some business courses, in particular, Finance Accounting I,
Finance Accounting II and Financial Reporting, to expand understanding of financial statements
and their use in valuation.
Textbook:
1.《Understanding Financial Statements》the latest edition by Lyn M. Fraser and Aileen Ormiston .
Published by Prentice Hall
2. Financial Statement Analysis (Tenth Edition) by K. R. Subramanyam and John J. Wild.
Published by Mc Grew Hill
Assessment methods: Assignments, Attendance (including classroom questions, discussion),
group case analysis (speech and submit the analysis report and group questions), mid-term test, the
final exam (can also be prepared to write F/S analysis report form).
Including:
1. Assignments: 10%
2. Attendance(including classroom questions, discussion): 10%
2. Group case analysis: 10%
3. Mid-term Test： 20%
4. The final exam： 50%
Attendance requirements:
Students Truancy accumulated shall not exceed four hours, absenteeism accumulated shall not
exceed the total teaching hours of the course 1/3.
1
Teaching Contents and Schedule
No.
Week
Chapter and Section Titles
Class
hours
1
1
Chapter 1. Financial Statements: An Overview
4
2
2-4
Chapter 2 The Balance Sheet
6
3
5-7
Chapter 3 Income ‘Statement and Statement of Stockholder’ Equity
6
4
8-10
Chapter 4 Statement of Cash Flows
6
5
11-14
Chapter 5 The Analysis of Financial Statements
6
6
15
Students’ Presentation about their Group Case Analysis
2
7
16
Final Review
2
32
Total
2
《财务报表分析》教学大纲（中文）
课程名称：《企业财务报表分析》
课程性质：工商管理学院专业限选课
学分课时：2 学分，32 课时
主讲教师：戴冬梅
所属院系：湖南大学工商管理学院
电
话： 13574865659
E-mail：kellydai@188.com
教学对象：已先修过相关财务会计课程的学生，具备英语听说读写的能力。
课本`：
1. 《Understanding Financial Statements》the latest edition by Lyn M. Fraser and Aileen Ormiston
2. Financial Statement Analysis (Tenth Edition) by K. R. Subramanyam and John J. Wild.
Published by Mc Grew Hill
考核方式：课堂提问、讨论，小组案例分析（演讲和提交分析报告以及小组提问），期中阶段测试，期末
考试（也可以采用写分析报告的形式）
其中：
课堂提问、讨论 10%
小组案例分析 20%
期中阶段测试 20%
期末考试 50%
出勤要求：
学生累计旷课不得超过四课时，缺课累计不得超过该门课程教学总课时的三分之一。
3
Teaching Contents and Schedule
No.
Week
1
1
2
Class
hours
Chapter and Section Titles
Chapter 1. Financial Statements: An Overview
4
2-4
Chapter 2 The Balance Sheet
6
3
5-7
Chapter 3 Income ‘Statement and Statement of Stockholder’ Equity
6
4
8-10
Chapter 4 Statement of Cash Flows
6
5
11-14
Chapter 5 The Analysis of Financial Statements
6
6
15
Students’ Presentation about their Group Case Analysis
2
7
16
Final Review
2
32
Total
4