Accounting report and analysis: financial report analysis is a means to analyze financial report data purposefully from the perspective of decision makers to enhance the usefulness of decision-making. Through the study of this course, students can master how to understand the past, evaluate the present and predict the future of the enterprise with the basic activities of the enterprise as the object, financial accounting reports as the main source of information and analysis and synthesis as the main methods, thus helping the users of the report to improve their decision-making level.
Accounting transaction and analysis: introduce the essence of accounting and its role in business activities from the perspective of financial report preparers. The contents include: the most basic indicators in the analysis of accounting statements, such as asset-liability ratio, current ratio, quick ratio, inventory turnover rate, accounts payable turnover rate, capital profit rate, cost profit rate, sales profit rate, etc.
Derivative Securities: derivative securities, also known as derivative instruments, are simply securities, that is, basic securities become derivative securities or senior securities through one-step securitization. This course mainly introduces the basic principles of financial derivatives such as futures, options and swaps, as well as hedging and trading strategies of derivatives. Learning this course requires a certain mathematical foundation.