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財務報表分析 PowerPoint PPT Presentation


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525857. 財務報表分析. 7. 現金流量之分析. 學習目標. 1. 企業流動性之靜態與動態分析。 2. 營業活動現金流量之長期趨勢分析。 3. 營業活動現金流量與本期淨利差異發生之原因。 4. 同型百分比現金流量之編製及其功用。 5. 投資活動現金流量之長期趨勢分析。 6. 融資活動現金流量之長期趨勢分析。 7. 現金流量比率之公式及該比率之功用與解釋。 8. 現金流量允當比率之公式及該比率之功用與解釋。. 學習目標. 9. 現金再投資比率之公式及該比率之功用與解釋。 10. 現金預算之定義及其編製之目的。

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財務報表分析

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525857

7


1.

2.

3.

4.

5.

6.

7.

8.


9.

10.

11.

12.

13. ( )

14.

15.


7-1

5



7-1-1


A 20x4 20x8


7-1-2


  • 20x7


  • 20x520x6 20x8


7-1-3

(Cash Flow Adequacy Ratio)

(Cash Flow Reinvestment Ratio)

(Operating Cash Flow Per Share)



(Cash Flow Adequacy Ratio)


(Cash Flow Adequacy Ratio)


(Cash Flow Reinvestment Ratio)


(Cash Flow Reinvestment Ratio)


(Operating Cash Flow Per Share)


( )



7-2


7-2-1


7-2-2


  • 20x8


  • 20x9 1 ~ 3

    7-3


7-2-3





7-2-4


7-3


(Financial Forecasting)

7-3-1


1.

2.

3.


1.

2.


7-3-2


7-3-3


NOA = OA OL (7-5)

NFA = FA FO (7-6)

NFO = FO FA (7-7)



1.

2.


3.

4.


( )

( )

(

)



  • ( ) (NOA)

  • CFS

    CFF






  • ( )

  • ( ) ( )

  • ( )

  • ( )



7-4



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