Content Specification Outline
Basic financial statement analysis 財務諸表分析の基礎
Common size financial statement | 共通比率財務諸表 |
Common base year financial statement | 基準年ベース財務諸表 |
Financial ratios 財務比率
Liquidity | 流動性 |
Leverage | 健全性(レバレッジ、支払能力) |
Activity | 効率性 |
Profitability | 収益性 |
Market | 市場性 |
Profitability analysis
Income measurement analysis | 収益測定分析 |
Revenue analysis | 収益分析 |
Cost of sales analysis | 対売上高費用分析 |
Expense analysis | 費用分析 |
Variation analysis | 差異分析 |
Special issues 財務諸表分析における特論
Impact of foreign operations | 外貨建て取引の影響 |
Effects of changing prices & inflation | 価格変動とインフレーションの効果 |
Impact of changes in accounting treatment | 会計処理の変更の影響 |
Accounting & economic concepts of value & income | 会計的価値と経済的価値 |
Earnings quality | 利益の質 |