造价师考试《案例分析》教案.doc

第一章 财务评价
财务评价是可行性研究的核心内容。它包括：盈利能力分析、清偿能力分析和风险分析等内容。
盈利能力分析有两类评价指标，一类是静态评价指标，另一类是动态评价指标。静态盈利能力评价指标是指：投资利润率、投资利税率和静态投资回收期等主要指标。除静态投资回收期外，其它两个指标是通过损益表计算求得。动态盈利能力评价指标是指：动态投资回收期、财务净现值和财务内部收益率等主要指标。静态投资回收期和动态盈利能力评价指标是通过现金流量表计算求得；
清偿能力分析的评价指标有：国内借款偿还期、资产负债率、流动比率和速动比率等主要指标。这些指标可以通过资金来源与运用表和资产负债表计算求得。
由此可知，财务评价指标是通过各种表格来完成的。财务评价的基本报表就是：损益表、现金流量表、资金来源与运用表和资产负债表。如果引用外资和进口设备，则还应作外汇平衡表。为了完成损益表和现金流量表，还应先做出还本付息表和总成本分析表。所以，还本付息表和总成本分析表就是财务评价的辅助报表。
风险分析：对投资大的项目除了要做盈利能力分析和清偿能力分析外，还要求进行风险分析。风险分析是指：盈亏平衡分析、敏感性分析和概率分析等。
本章五个案例含盖了以上内容。案例一，为总投资构成的案例；案例二，为动态盈利能力分析指标计算的案例；案例三，为静态能力分析指标计算的案例；案例四，为抗风险能力分析的案例；案例五，为清偿能力分析指标计算的案例。
案例一、主要考核建设项目总投资估算的方法
Chapter financial evaluation
Financial evaluation is the core of the feasibility study. It includes: profitability analysis, liquidity analysis and risk analysis and so on.
There are two types of profitability evaluation, one is a static evaluation, and the other is a dynamic evaluation. Evaluation of static profitability is: Investment profit margin, profit tax and other main indicators of static investment payback period. In addition to the static investment recovery period, the other two indicators are obtained by calculating the income statement. Dynamic profitability evaluation means: dynamic investment recovery period, the financial net present value and financial internal rate of return and other key indicators. Static and dynamic investment recovery period profitability evaluation is obtained through the calculation of Cash Flow;
Liquidity of the evaluation indicators: domestic borrowing repayment, debt ratio, current ratio and quick ratio and other key indicators. These indicators can source and application of funds and balance sheet was used to calculate.
From this, financial evaluation is accomplished through a variety of forms. Financial evaluation of the basic statements are: the income statement, cash flow, source and application of funds and balance sheet. If the reference foreign investment and imports of equipment, you should also make foreign exchange balance. In order to complete the profit and loss account and cash flow statement, you should also make a debt service table and the total cost of the table. Therefore, the total cost of debt service table and the table is the financial evaluation of the supplementary report.
Risk Analysis: In addition to large investment projects do profitability analysis and liquidity analysis, but also require risk analysis. Risk analysis is: breakeven analysis, sensitivity analysis and probability analysis.
This chapter covers the above five cases the content. Case 1, the total investment for the composition of the case; Case 2, analysis of profitability indicators for the calculation of the dynamic case; case of three indicators for the calculation of the static capacity of the case; case 4, the anti-risk ability of the case; case 5, as liquidity of index calculation case.
Case 1, the major construction project total investment is estimated assessment methods