項(xiàng)目一　 財(cái)務(wù)報(bào)表分析認(rèn)知 .........................................................................001 任務(wù)一　財(cái)務(wù)報(bào)表分析的起源與發(fā)展 .......................................................... 002 任務(wù)二　財(cái)務(wù)報(bào)表分析的概念、內(nèi)容和作用 .............................................. 004 任務(wù)三　財(cái)務(wù)報(bào)表分析的主體、目的和基本方法 ...................................... 007 任務(wù)四　財(cái)務(wù)報(bào)表附注 .................................................................................. 014 基礎(chǔ)知識(shí)測(cè)評(píng) .......................................................................................................... 017 崗位能力測(cè)評(píng) .......................................................................................................... 019 項(xiàng)目二　資產(chǎn)負(fù)債表與償債能力分析 ............................................................021 任務(wù)一　資產(chǎn)負(fù)債表總體分析 ...................................................................... 022 任務(wù)二　資產(chǎn)負(fù)債表結(jié)構(gòu)和趨勢(shì)分析 .......................................................... 026 任務(wù)三　償債能力分析 .................................................................................. 044 基礎(chǔ)知識(shí)測(cè)評(píng) .......................................................................................................... 051 崗位能力測(cè)評(píng) .......................................................................................................... 054 項(xiàng)目三　利潤(rùn)表與盈利能力分析 ...................................................................057 任務(wù)一　利潤(rùn)表總體分析 .............................................................................. 058 任務(wù)二　利潤(rùn)表結(jié)構(gòu)和趨勢(shì)分析 .................................................................. 063 任務(wù)三　盈利能力分析 .................................................................................. 074 基礎(chǔ)知識(shí)測(cè)評(píng) .......................................................................................................... 082 崗位能力測(cè)評(píng) .......................................................................................................... 084 項(xiàng)目四　現(xiàn)金流量表與現(xiàn)金能力分析 ............................................................088 任務(wù)一　現(xiàn)金流量表總體分析 ...................................................................... 090 任務(wù)二　現(xiàn)金流量表結(jié)構(gòu)和趨勢(shì)分析 .......................................................... 094 任務(wù)三　現(xiàn)金能力分析 .................................................................................. 107 基礎(chǔ)知識(shí)測(cè)評(píng) .......................................................................................................... 112 崗位能力測(cè)評(píng) .......................................................................................................... 114 項(xiàng)目五　所有者權(quán)益變動(dòng)表分析 ...................................................................118 任務(wù)一　所有者權(quán)益變動(dòng)表總體分析 .......................................................... 119 任務(wù)二　所有者權(quán)益變動(dòng)表分析 .................................................................. 125 基礎(chǔ)知識(shí)測(cè)評(píng) .......................................................................................................... 129 崗位能力測(cè)評(píng) .......................................................................................................... 130 項(xiàng)目六　上市公司營(yíng)運(yùn)能力分析 ...................................................................131 任務(wù)一　營(yíng)運(yùn)能力認(rèn)知 .................................................................................. 132 任務(wù)二　營(yíng)運(yùn)能力指標(biāo)分析 .......................................................................... 134 基礎(chǔ)知識(shí)測(cè)評(píng) .......................................................................................................... 144 崗位能力測(cè)評(píng) .......................................................................................................... 146 項(xiàng)目七　上市公司發(fā)展能力分析 ...................................................................147 任務(wù)一　發(fā)展能力認(rèn)知 .................................................................................. 148 任務(wù)二　發(fā)展能力指標(biāo)分析 .......................................................................... 150 基礎(chǔ)知識(shí)測(cè)評(píng) .......................................................................................................... 162 崗位能力測(cè)評(píng) .......................................................................................................... 163 項(xiàng)目八　上市公司財(cái)務(wù)報(bào)表實(shí)戰(zhàn)綜合分析 ....................................................164 任務(wù)一　財(cái)務(wù)報(bào)表綜合分析方法 .................................................................. 165 任務(wù)二　上市公司年報(bào)綜合分析 .................................................................. 172 基礎(chǔ)知識(shí)測(cè)評(píng) .......................................................................................................... 189 崗位能力測(cè)評(píng) .......................................................................................................... 191 項(xiàng)目九　上市公司虛假財(cái)務(wù)信息甄別與案例分析 ..........................................193 任務(wù)一　認(rèn)識(shí)虛假財(cái)務(wù)信息類(lèi)型 .................................................................. 194 任務(wù)二　甄別上市公司虛假財(cái)務(wù)信息 .......................................................... 202 基礎(chǔ)知識(shí)測(cè)評(píng) .......................................................................................................... 209 崗位能力測(cè)評(píng) .......................................................................................................... 210 項(xiàng)目十　撰寫(xiě)財(cái)務(wù)報(bào)表分析報(bào)告 ...................................................................212 任務(wù)一　認(rèn)知財(cái)務(wù)報(bào)表分析報(bào)告 .................................................................. 213 任務(wù)二　財(cái)務(wù)報(bào)表分析報(bào)告的撰寫(xiě) .............................................................. 214 基礎(chǔ)知識(shí)測(cè)評(píng) .......................................................................................................... 218 附　錄 ..........................................................................................................219 資料1 ：貴州茅臺(tái)酒股份有限公司2017 年年度報(bào)告（摘選） ................... 219 資料2 ：貴州茅臺(tái)酒股份有限公司2012—2017 年財(cái)務(wù)報(bào)表數(shù)據(jù) ............. 240 參考文獻(xiàn) .......................................................................................................246