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\u20840?\u-26782?\u12289?\u26377?\u25928?\u30340?\u-29406?\u21153?\u20449?\u24687?\u23558?\u20351?\u20320?\u30340?\u20998?\u26512?\u26356?\u23458?\u-30270?\u-244?\u20915?\u31574?\u26356?\u21512?\u29702?\u12290?\u20294?\u20165?\u31616?\u21333?\u22320?\u-29701?\u25026?\u20250?\u-29791?\u25253?\u-30616?\u26159?\u19981?\u22815?\u30340?\u-244?\u-28712?\u-26880?\u-30335?\u31995?\u32479?\u-28720?\u29992?\u-29406?\u21153?\u20998?\u26512?\u30340?\u26041?\u27861?\u-244?\u20174?\u-29406?\u21153?\u30340?\u-30266?\u-30254?\u-244?\u32508?\u21512?\u24066?\u22330?\u12289?\u21033?\u28070?\u12289?\u21608?\u-28820?\u12289?\u32467?\u26500?\u12289?\u-26418?\u-27031?\u20197?\u21450?\u25237?\u-29372?\u-32763?\u22238?\u25253?\u31561?\u-29406?\u21153?\u-28720?\u20316?\u30340?\u21508?\u20010?\u26041?\u-26782?\u-244?\u23558?\u32321?\u26434?\u30340?\u-29406?\u21153?\u25968?\u25454?\u25972?\u21512?\u12289?\u25552?\u28860?\u-244?\u24182?\u29992?\u30452?\u-30270?\u26131?\u25026?\u30340?\u26041?\u27861?\u-30616?\u-28738?\u20986?\u26469?\u-244?\u20351?\u20998?\u26512?\u-32763?\u21644?\u20351?\u29992?\u-32763?\u23545?\u32463?\u-31707?\u21644?\u20915?\u31574?\u23545?\u-29406?\u21153?\u30340?\u24433?\u21709?\u19968?\u30446?\u20102?\u28982?\u12290?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u-29698?\u31243?\u22823?\u32434?:\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26412?\u-29698?\u31243?\u21253?\u21547?\u20197?\u19979?e-learning \u23398?\u20064?\u27169?\u22359?\u-230?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 1.\u21512?\u29702?\u30340?\u20844?\u21496?\u-29406?\u21153?\u21046?\u24230?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2.\u31649?\u29702?\u-28720?\u-31707?\u-26418?\u-27031?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u22823?\u32434?\u-230?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 1.\u29702?\u-30237?\u-29406?\u21153?\u20998?\u26512?\u30340?\u-28613?\u-28783?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u20225?\u19994?\u20250?\u-29791?=\u20225?\u19994?\u30340?\u20449?\u24687?\u31995?\u32479?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u-29406?\u21153?\u20998?\u26512?\u30340?\u19977?\u26041?\u-26782?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u20607?\u20538?\u-32515?\u21147?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u-31817?\u21033?\u-32515?\u21147?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u-26418?\u-27031?\u25511?\u21046?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 2.\u-29372?\u20135?\u-29409?\u20538?\u-30616?\u30340?\u20998?\u26512?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u32654?\u-32015?\u12289?\u27431?\u27954?\u-31707?\u-28720?\u-29372?\u26412?\u20998?\u26512?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u-29372?\u20135?\u-29409?\u20538?\u-30616?\u30340?\u32467?\u26500?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u27969?\u21160?\u-29372?\u20135?\u19982?\u27969?\u21160?\u-29409?\u20538?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u-27265?\u26399?\u-29372?\u20135?\u21644?\u-27265?\u26399?\u-29409?\u20538?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u25152?\u26377?\u-32763?\u26435?\u30410?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 3.\u-29406?\u21153?\u27604?\u29575?\u20998?\u26512?\u27861?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u27969?\u21160?\u24615?\u27604?\u29575?\u12289?\u32463?\u-31707?\u24615?\u27604?\u29575?\u12289?\u32467?\u26500?\u24615?\u27604?\u29575?\u12289?\u-31817?\u21033?\u-32515?\u21147?\u27604?\u29575?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u-29301?\u21183?\u20998?\u26512?\u27861?\u12289?\u32508?\u21512?\u27604?\u29575?\u20998?\u26512?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u-29406?\u21153?\u26464?\u26438?\u30340?\u20316?\u29992?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 4.\u21033?\u28070?\u-30616?\u30340?\u20998?\u26512?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u27611?\u21033?\u30340?\u24418?\u25104?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u-27392?\u21806?\u-29383?\u29992?\u21644?\u-30644?\u25919?\u-29383?\u29992?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u31246?\u21069?\u21033?\u24687?\u21069?\u21033?\u28070?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u20928?\u21033?\u28070?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 5.\u29616?\u-28207?\u27969?\u-28209?\u-30616?\u30340?\u20998?\u26512?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u29616?\u-28207?\u30340?\u-28211?\u-30335?\u24615?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u29616?\u-28207?\u27969?\u-28209?\u-30616?\u30340?\u19977?\u22823?\u22359?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u32463?\u-31707?\u27963?\u21160?\u29616?\u-28207?\u27969?\u-28209?\u30340?\u24418?\u25104?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 6.\u-29791?\u21010?\u21644?\u-26492?\u31639?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u-26492?\u31639?\u30340?\u-28613?\u-28783?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u26368?\u-28211?\u-30335?\u30340?\u-26492?\u31639?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 7.\u25104?\u26412?\u30340?\u20998?\u26512?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u30452?\u25509?\u-29383?\u29992?\u21644?\u-27148?\u25509?\u-29383?\u29992?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u22266?\u23450?\u-29383?\u29992?\u19982?\u21464?\u21160?\u-29383?\u29992?\u-248?\u20445?\u26412?\u28857?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u30452?\u25509?\u25104?\u26412?\u20998?\u26512?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 Outline:\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 1. The logic of financial analysis\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Company accounting = Information system\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * The 3 key points of financial analysis\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - Liquidity\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - Return\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - Risk\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2. Analysis of balance sheet\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * American and European view of working capital\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Balance sheet structure\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Current assets and liabilities\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Long-term assets and liabilities\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Owner\u8217?s equity\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 3. Ratios analysis\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Current ratios, working ratios, structure ratios, return ratios\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Trend ratios, general ratios analysis\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Financial leverage\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4. Income statement\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Gross margin\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Distribution and administrative expenses\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Earnings before interest and tax (EBIT)\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Net income\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 5. Cash-flows statement\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * The importance of cash\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * The 3 cash flows\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Operating cash flows\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 6. Budgeting and forecasting\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Logic of budgeting\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Important budgets\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 7. Cost analysis\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Direct and indirect cost\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Fixed and variable cost(breakeven point)\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Direct costing\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u23391?\u-32767?\u24072?\u20171?\u32461?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u30001?\u30693?\u21517?\u19987?\u23478?\u-29774?\u25480?\u-244?\u-28720?\u29992?\u20247?\u22810?\u23454?\u25112?\u26696?\u20363?\u-244?\u28145?\u20837?\u27973?\u20986?\u21078?\u26512?\u-26946?\u28857?\u-27154?\u-26472?\u-244?\u27442?\u20102?\u-30237?\u-32767?\u24072?\u26356?\u22810?\u-29722?\u24773?\u-244?\u25964?\u-29705?\u-32268?\u30005?\u21672?\u-29726?\u12290?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u25105?\u-30335?\u25253?\u21517?\b0\par\pard\plain\s0\fi400\li0\ri0\plain\f0\fs22 \u21672?\u-29726?\u30005?\u-29731?\u-230?027-5111 9925 , 027-5111 9926\par\pard\plain\s0\fi400\li0\ri0\plain\f0\fs22 \u20540?\u29677?\u25163?\u26426?\u-230?18971071887    \u-28498?\u31665?\u-230?Service@mingketang.com\par}