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 |
