香港中文大學專業進修學院

Analyzing and Interpreting Financial Statements (Advanced) 財務報表的分析及解讀 (進階)

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課程資料

時間表
  • 2026年6月15日(週一) 下午 7:00 - 下午 10:00
報名日期
2025年12月29日(週一) - 2026年6月3日(週三)
價錢
HKD 2,200
課程級別
學習模式
修業期
12 小時
教學語言
廣東話, 英語
地點
Tsimshatsui East Ocean Learning Centre
24次瀏覽

課程簡介

Introduction
This advanced course is designed for those who have obtained basic understanding of accounting system and Financial Statements from the “Analyzing & Interpreting Financial Statements (Introduction)” course. However, this course will also interest students who already possess basic accounting know-how, and allow them to dive directly into the more advanced aspects of Financial Statements analysis and interpretation. The structured progression from introductory to advanced level ensures that all students, regardless of their prior accounting experience, can build robust skills in leveraging financial information to gain business insights.

Through discussions centered on a sample set of audited Financial Statements from typical medium-sized limited companies, students will learn how to analyze a firm's financial health and operating performance. Additionally, the course will cover other practical uses and applications of Financial Statements beyond just performance evaluation.

Learning Outcomes
On completion of this course, participants will be able to:
• Identify and analyze the basic components of Financial Statements for investment and leading decisions
• Interpret Directors' Reports, Auditors' Reports, and qualifications
• Calculate and explain Financial Ratios, considering their limitations
• Assess Window-Dressing, Forged Accounts, Overtrading, and Effect of Gearing
• Apply Financial Statements analysis skills to shares investment and credit grant

Start Date
15/06/2026

Time

19:00 - 22:00

Closing Date for Application

03/06/2026

 

課程內容

Course Content

• Directors’ Report, Auditors’ Report, and different types of qualifications
• Profit and Loss account (in-depth analysis)
• Balance Sheet
• Dividends and Taxation
• Cash Flow Statements
• Types of Financial Ratios: calculations, meanings and limitations
• Assessing of granting credit (I): Window-Dressing and Forged Accounts
• Assessing of granting credit (II): Overtrading and the Effect of Gearing
• Investing in shares and granting loans based on Financial Statements information


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