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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


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9.

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7-1

5


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7-1-1


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A 20x4 20x8


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7-1-2


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  • 20x7


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  • 20x520x6 20x8


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7-1-3

(Cash Flow Adequacy Ratio)

(Cash Flow Reinvestment Ratio)

(Operating Cash Flow Per Share)


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(Cash Flow Adequacy Ratio)


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(Cash Flow Adequacy Ratio)


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(Cash Flow Reinvestment Ratio)


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(Cash Flow Reinvestment Ratio)


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(Operating Cash Flow Per Share)


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( )


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7-2


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7-2-1


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7-2-2


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  • 20x8


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  • 20x9 1 ~ 3

    7-3


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7-2-3


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7-2-4


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7-3


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(Financial Forecasting)

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7-3-2


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7-3-3


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NOA = OA OL (7-5)

NFA = FA FO (7-6)

NFO = FO FA (7-7)


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( )

( )

(

)


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  • ( ) (NOA)

  • CFS

    CFF


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  • ( )

  • ( ) ( )

  • ( )

  • ( )


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7-4


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