企业财务分析师

1.财务分析的核心思路

2.财务分析师的素质

3.理解财务分析的逻辑
企业会计=企业的信息系统
财务分析的三方面
偿债能力
获利能力
风险控制

4.资产负债表的分析
美英、欧洲营运资本分析法
资产负债表的结构
流动资产与流动负债
长期资产和长期负债
所有者权益

5.财务比率分析法
流动性比率、经营性比率、结构性比率、获利能力比率
趋势分析法、综合比率分析法
财务杠杆的作用

6.利润表的分析
绩效考核角度分析
经营决策的角度分析
毛利的形成
销售费用和行政费用
息税前利润
净利润

7.现金流量表的分析
现金的重要性
现金流量表的三大块
经营活动现金流量的形成

8.成本的分析
直接费用和间接费用
固定费用与变动费用（保本点）
战略成本分析
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