Statement Analysis

Release Date: 2017-09-21

Course Name	Statement Analysis of Concerning Taxes					Course Number		Z1302006
Course Semester	2		Course Time		36		Credit		2
Course Type	□Obligatory Courses ☑Elective Courses
Institute	School of Public Finance &Taxation			Applicable Major	Economics Taxation
Assessment method	☑Examination □ Test
Advanced courses	Economics, China Taxation, Accounting, Auditing, Financial Accounting, Financial Analysis
Teacher	Yan Xueying()
Teaching Objectives
Students are Required to achieve the following purposes: Understand the business tax related matters chose the correct taxation; Master the analysis method, analysis procedure and comprehensive financial statement analysis ability and judgment ability; Ability to solve the problems of tax practice;
Teaching Contents
1. financial statement: (1) assets and liabilities statement;(2) profit statement;(3) cash flow statement;(4) Changing a statement of owner's equity;(5) foot-notes to financial statement; 2. analytical method, skills and concrete steps of financial statements 3. comprehensive analysis method of financial statements 4. relationship between financial statement and income tax return: (1) the articulation of income statement and assets and liabilities statement;(2) the relationship of income statement and income tax return;(3) the relationship of assets and liabilities statement and income tax returns 5. processing skills of Statement Analysis of Concerning Taxes
Outline Designer		Yan Xueying()			Date