1G91圖解財務報表分析-試閱讀檔

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www.wunan.com.tw (02)27055066

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III

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IV

III

1

Unit 1-1 002

Unit 1-2 004

2

Unit 2-1 008

Unit 2-2 Part I 010

Unit 2-3 Part 2 012

Unit 2-4 Part 1 014

Unit 2-5 Part 2 016

Unit 2-6 Part 3 018

3

Unit 3-1 022

Unit 3-2 024

Unit 3-3 026

Unit 3-4 028

4

Unit 4-1 Part 1 032

Unit 4-2 Part 2 034

Unit 4-3 Part 3 036

Unit 3-4 Part 4 038

Unit 4-5 Part 1 040

Unit 4-6 Part 2 042

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Unit 4-7 Part 3 044

Unit 4-8 Part 4 046

Unit 4-9 048

Unit 4-10 Part 1 050



5

Unit 5-1 058

Unit 5-2 Part 1 060

Unit 5-3 Part 2 062

Unit 5-4 Part 3 064

Unit 5-5 Part 4 066

Unit 5-6 Part 1 068

Unit 5-7 Part 2 070

Unit 5-8 Part 3 072

Unit 5-9 Part 1 074


Unit 5-11 078

Unit 5-12 080

6

Unit 6-1 084

Unit 6-2 Part 1 086

Unit 6-3 Part 2 088

Unit 6-4 Part 3 090

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VI

Unit 6-5 Part 4 092

Unit 6-6 Part 1 094

Unit 6-7 Part 2 096

Unit 6-8 098

7

Unit 7-1 102

Unit 7-2 104

Unit 7-3 Part I 106

Unit 7-4 Part 2 108

Unit 7-5 Part 3 110

Unit 7-6 Part 4 112

Unit 7-7 Part 5 114

Unit 7-8 Part 6 116

8

Unit 8-1 Part 1 120

Unit 8-2 Part 2 122

Unit 8-3 Part 1 124

Unit 8-4 Part 2 126

Unit 8-5 Part 3 128

Unit 8-6 Part 4 130

Unit 8-7 Part 1 132

Unit 8-8 Part 2 134

9

Unit 9-1 Part 1 138

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Unit 9-2 Part 2 140

Unit 9-3 Part 1 142

Unit 9-4 Part 2 144

Unit 9-5 Part 3 146

Unit 9-6 Part 1 148

Unit 9-7 Part 2 150

Unit 9-8 Part 3 152

Unit 9-9 Part 4 154

10






Unit 10-6 168

Unit 10-7 170

11

Unit 11-1 174





Unit 11-6 184



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VIII

Unit 11-9 190

Unit 11-10 Part 1 192

Unit 11-11 Part 2 194

Unit 11-12 Part 3 196

Unit 11-13 Part 4 198

12



Unit 12-3 206

Unit 12-4 208

13

Unit 13-1 212

14

Unit 14-1 216

Unit 14-2 218

221

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Unit 1-1

Unit 1-2

1

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003

t

t

t


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005


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Unit 2-1

Unit 2-2 Part I

Unit 2-3 Part 2

Unit 2-4 Part 1

Unit 2-5 Part 2

Unit 2-6 Part 3

2


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008

2

Underlying Assumption

Accrual Basis

Going-Concern or Continuity

Unit 2-1


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010

2

Understandability

Relevance

Reliability

1.Representational Faithfulness

2.Substance Over Form

3.Neutrality

4.Prudence

5.Completeness

Unit 2-2

Part I


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011


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012

2

Unit 2-3

Part 2

Comparability

Timeliness

Balance Between Cost and Benefit


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013

1.

2.

3.


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014

2

Statement of Financial Position

(Assets) (Liabilities) (Equity)

10%

Unit 2-4

Part 1


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015

XX

1231

()

()

()

()

()

XX

112,832,696

65,560,476 3,937,811

123,425

283,504

182,737,912

61,689,874

0

0

6,099,788

67,789,662

7,527,603

4,662,555

99,100,280

3,657,812

(98) 0

114,948,250

() 152.70

()() 0

() 0


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016

2

Statement of Comprehensive Income

1.

()

2.

3.

1.

2.

Unit 2-5

Part 2


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017

XX111231

1 2

3=1-2 4

5=3-4

6

7

() 8=5+6-7

9

10=8-9 11

12=10+11

()(EPS)

()

()()()()()

317,669,775296,351,674

21,318,101

1,191,1490

9,403,49610,723,456

9,761,549689,540

19,795,4653,217,306

16,578,159000

16,578,159

21.99


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018

2

Statement of Change in Equity

8

Statement of Cash Flows

1.

2.

3.

Unit 2-6

Part 3


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019

7,

527,

603

7,

527,

603

4,

305

,220

23,

464,

771

699,

350

87,

540,

465

111,

704,

586

-1,

728,

666

4,

480,

772

-292,

041

2,

460,

065

0

125,

997,

474

1,

790,

181

127,

787,

655

0

0

251

,221

0

0

0

0

0

0

0

0

0

251,

221

0

251,

221

0

0

0

0

0

6,

053,

144

6,

053,

144

0

0

0

0

0

6,

053,

144

6,

516

6,

059,

660

0

0

0

0

0

-3,

395

-3,

395

1,

312,

241

6,

292

804,

520

2,

123,

053

0

2,

119,

658

3,

547

2,

123,

205

0

0

0

0

0

6,

049,

749

6,

049,

749

1,

312,

241

6,

292

804,

520

2,

123,

053

0

8,

172,

802

10,

063

8,

182,

865

0

0

3

,124

0

0

0

0

0

0

0

0

0

3,

124

0

3,

124

0

0

0

0

0

0

0

0

0

0

0

0

0

4,

256

4,

256

0

0

254

,345

0

0

6,

049,

749

6,

049,

749

1,

312,

241

6,

292

804,

520

2,

123,

053

0

8,

427,

147

14,

319

8,

441,

466

7,

527,

603

7,

527,

603

4,

559

,565

23,

464,

771

699,

350

93,

590,

214

117,

754,

335

-416,

425

4,

487,

064

512,

479

4,

583,

118

0

134,

424,

621

1,

804,

500

136,

229,

121

1021


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Unit 3-1

Unit 3-2

Unit 3-3

Unit 3-4

3


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022

3

(Static Analysis)

(Common Size Analysis)

100%

100%

100%

(Ratio Analysis)

1.2.

3.4.5.

6.

Unit 3-1


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. .

, 2013. 09

ISBN 978-957-11-7267-5

1. 2.

495.47 102015491

106 339 4

(02)2705-5066 (02)2706-6100

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[email protected]

01068953

6

(04)2223-0891 (04)2223-3549

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2013 9

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IG91

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1G91圖解財務報表分析-試閱讀檔