Section A 財務諸表分析

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
Section A 財務諸表分析

Part 2 Section A.4. Special issues 財務諸表分析における特論

Foreign Currency Transactions 外貨建て取引 RemeasurementTranslation例目的ローカル通貨から機能通貨へ機能通貨から報告通貨へ-Monetary assetsand liabilit...
Section A 財務諸表分析

Part 2 Section A.2.2. Earnings Per Share (EPS) 一株当たり利益

Earnings Per Share EPS 定義 EPS: the amount of income the holder of one share of common stock would have received i...
Section A 財務諸表分析

Part 2 Section A.2. Financial ratios 財務比率

Financial Ratio Analysis 財務比率分析 Liquidity 流動性 \( \displaystyle \bf Current~ratio = \frac{current~assets}{current~...