美術 ×幻術 ×詐術－財報變身術前導篇 - 股票

By Sandy
at 2011-11-01T16:01

Table of Contents

write by IanLi
I.營收與盈餘操控
1.營收認列基礎
2.營收認列時機
3.虛假的營收
4.非持續性活動
5.銷貨成本操控
a.控制實現時間
b.挪動認列科目
6.營運費用操控
a.控制實現時間
　 b.挪動認列科目
7.利用會計準則變動
8.稅務

II.現金流量表操控
1.營業活動現金流量操控
2.投資活動現金流量操控
3.收購處分合併控制
4.挪動認列科目
5.非持續性活動

III.資產負債表操控
1.現金部位管理
2.應收帳款管理
3.存貨管理
4.資產挪到其他項目
5.減列增列資產
6.減列增列負債
7.公司流動性管理

IV.財務指標操控
1.自創非會計準則指標
2.強調特定績效指標
3.操控扭曲財務指標
a.償債能力指標
b.經營能力指標
c.獲利能力指標

VI.個案分析探討
　　1.確立案利（已重編財報）
2.疑似案例

這架構很大，寫完根本就能出書，搞完統計分析也是篇論文，
當年寫文熱心逐漸消磨，良性討論在很多人只想受不想施，連
我的文章都能轉出去到個板或部落格去鞭，實在心寒。

僅以此前導篇來探需求並引起討論吧，若無財務報表基礎遑論
基本分析與產業研究呢？

"Keep It Simple, Stupid"

是要有效率的做事但並不是"Keep It Silly, Stupid" 而拒絕
付出而愚民化，戒之戒之。

本文請勿轉載之教
章學
write by IanLi

--

Tags: 股票

All Comments

By Bethany
at 2011-11-03T17:20

純推不下...真要出書，預訂一本:)

By Blanche
at 2011-11-04T21:31

等到人人懂其實就沒搞頭了啊

By Ophelia
at 2011-11-09T20:09

預定一本+1

By Anonymous
at 2011-11-12T00:04

推這篇期待後文

By Selena
at 2011-11-13T15:40

推~基本面分析高手

By David
at 2011-11-18T00:29

By Elma
at 2011-11-22T14:06

推，也想預訂一本

By Hedwig
at 2011-11-25T07:10

按一個讚

By Catherine
at 2011-11-30T07:09

預訂+1

By Anthony
at 2011-12-03T15:22

那不要出書給我一本就好XDDD

By Candice
at 2011-12-07T18:00

看起來不錯科科

By Necoo
at 2011-12-10T19:55

專業推

By Anonymous
at 2011-12-15T07:25

~_~，操盤人教你看財務報表和交易員的靈魂都還沒看完
現在又來一本...QQ。獵豹財務長的那本也啃不完...

By Todd Johnson
at 2011-12-17T15:53

預定1本! 原PO感謝!

By Daph Bay
at 2011-12-21T08:23

推

By Mason
at 2011-12-21T17:14

出一本書或弄成電子書放在app store賣也不錯～

By Anthony
at 2011-12-26T07:58

看了也不會有人照做阿看完巴菲特就會變成巴菲特嗎?
觀念不改散戶永遠是散戶命運

By Quanna
at 2011-12-29T06:21

這一定要唸的啦! 謝謝分享!

By Hardy
at 2012-01-02T05:27

推

By Jacky
at 2012-01-06T00:27

原po肯出一本書來講這些我就願意買 @@

By Puput
at 2012-01-09T02:14

如果要學習閱讀財報,如何開始比較好？先找一檔,看完每年？

By Necoo
at 2012-01-13T23:30

樓上最簡單的你去看看那些崩壞的才報是如何好轉壞..

By Zenobia
at 2012-01-14T02:01

推出一本!

By Enid
at 2012-01-18T07:02

推推推~~~出一本!!

By Callum
at 2012-01-20T12:43

甚麼時候開放預訂??有的話算我一份~~!!!!

By Carolina Franco
at 2012-01-25T11:04

推推

By Mary
at 2012-01-28T04:45

最近在修敝校財金所的財報分析常常會參考你的前文

By Megan
at 2012-02-01T15:12

真的獲益良多板大要整理出自己的心血當然是樂觀其成

By Olive
at 2012-02-04T08:40

推請您寫出來

By Carolina Franco
at 2012-02-08T07:33

加油~~!!

By Dora
at 2012-02-08T22:31

推~應該很多公司銷貨成本都有去...

By Frederica
at 2012-02-13T09:57

+1預購

By Mason
at 2012-02-16T21:38

拜一下

By Poppy
at 2012-02-19T09:07

分享就是要推

By Rachel
at 2012-02-22T11:26

來我個板分享就好喇啥時要下高雄美食之旅??
太多人搭便車護城河就被填平了

By Frederica
at 2012-02-27T10:46

感謝心得分享,期待您的作品

By Franklin
at 2012-03-02T11:19

起了頭就有始有終吧不然來我 p2 個板有始有終也行 XD

By Connor
at 2012-03-04T02:23

出書再配合上電視直接變成名嘴這比炒股好賺多了~~

By Carol
at 2012-03-06T02:53

+1 預購

By James
at 2012-03-10T22:04

萬人響應

By Dinah
at 2012-03-14T07:55

預購+1

By Candice
at 2012-03-16T21:15

預購+1 如果有電子書版本再另外+1 XD

By Caroline
at 2012-03-19T04:22

幫校稿, 瞭解期中手法 -> 其中

By Barb Cronin
at 2012-03-20T14:12

各行各業如果都有insider出內幕書,社會會公平點.
先前有本黑心建商告白也是同類型的.

By Edith
at 2012-03-23T15:23

+1 預購

By Sandy
at 2012-03-28T11:00

這其實一大矛盾是對自身護成河的影響

By Doris
at 2012-04-01T19:57

風蘭大這一說沒寫完好像是怪怪的 XD

By Sandy
at 2012-04-02T06:51

貴版技術分析為主不敢造次

By Delia
at 2012-04-04T12:59

啊你不是早就造次了嗎 XD

By Connor
at 2012-04-07T20:53

感謝分享.....

By Eartha
at 2012-04-11T01:39

+1買進訊號

By Sandy
at 2012-04-14T05:49

+1預購

By Zenobia
at 2012-04-17T15:14

技術分析對大部分的人而言長期都是失敗的為何不敢造次

By Jake
at 2012-04-20T18:24

感謝分享期望續集

By Rosalind
at 2012-04-21T13:19

預購一本 +1

By Leila
at 2012-04-22T23:20

I大出書吧…先匯款小弟也願意，畢竟知識有價

By Oscar
at 2012-04-26T12:40

狂推!我願意買10本

By William
at 2012-04-28T11:55

...預購一本

By Una
at 2012-05-02T20:55

先推在說

By Michael
at 2012-05-04T03:45

那來我P2個板發文吧雖然詳細的分析寫得少了但還算半個
基本面分析個板吧XDDD

By Annie
at 2012-05-06T19:12

我那三本麻煩作者記得簽名謝謝~

By Adele
at 2012-05-09T11:17

論文都寫不出來了還出書我要被老闆殺了

By Kama
at 2012-05-10T01:26

最近在上財報的課，先推一下^^

By Valerie
at 2012-05-11T23:11

話說之前想去旁聽但後來忘記去了

By Tom
at 2012-05-16T21:20

聽聽不同課程學學不同觀點看看不同學生 XD

By Anthony
at 2012-05-19T23:00

推。預購兩本

By Odelette
at 2012-05-21T00:44

佛心來的!!有出書我必買!!!

By Steve
at 2012-05-24T09:18

推

By Margaret
at 2012-05-25T02:43

有出書必買+1

By Rebecca
at 2012-05-26T00:34

推

By Jessica
at 2012-05-27T16:05

預訂一本！

By Oscar
at 2012-05-27T21:37

有出就買

By Anthony
at 2012-05-28T16:15

預購+1 !

By Dorothy
at 2012-06-01T18:16

written

By Erin
at 2012-06-04T18:46

不爽不要寫

By Necoo
at 2012-06-06T08:32

賣安捏尊重著作權跟作者一下嘛

By Kyle
at 2012-06-07T21:47

好多會計的名詞.....偶都快忘光光惹說Q_Q 好像回到大學

By Gilbert
at 2012-06-09T22:12

出書就買一本

By Charlotte
at 2012-06-10T05:37

很多人都沉默是金了不是嗎?

By Jacky
at 2012-06-10T07:24

看ID直接推

By Tracy
at 2012-06-11T21:06

不爽不要寫那你也可以不爽不要看

By Tracy
at 2012-06-16T05:59

預約的話，有簽名版嗎 XDDDDDDDDD

By Agnes
at 2012-06-20T06:47

我能報名預購嗎

By Zora
at 2012-06-24T15:16

在這邊就算多強只要被抓到小辮子都會被酸到爆掉不意外

By Leila
at 2012-06-28T14:32

不是以前的股版了..現在不管怎樣都會被戰的...

By Isabella
at 2012-06-30T06:11

偶也領悟了這市場最後沒辦法普渡眾生沉默是金

By Poppy
at 2012-07-01T20:58

咖啡撲撲你一點都不沉默啊

By Poppy
at 2012-07-04T02:30

所以一樓就標準____樣本

By Christine
at 2012-07-05T05:58

偶現在只閒聊居多惹啦..不帶進出負責酸人很爽的...ㄏㄏ

By Olga
at 2012-07-08T02:41

其實最後高手都是直接私下交換意見惹....

By Jack
at 2012-07-10T15:15

來找樂子比較實在啦 XD 調適一下當成娛樂版就OK啦

By Ina
at 2012-07-13T15:53

認識幾個操作系統不一樣的互相當鏡子反而能提升自我

By Anonymous
at 2012-07-16T14:13

這裡本來就是娛樂版阿ㄏㄏㄏㄏ

By Donna
at 2012-07-18T10:18

資本市場金錢遊戲沒有普渡眾生這回事的錢不是無限量供應

By Agatha
at 2012-07-20T04:31

不存在大家都賺錢這回事的總要有人留下來洗碗吧?

By Madame
at 2012-07-22T11:51

ㄏㄏㄏㄏ大家都賺錢把股市當慈濟嗎ㄏㄏㄏㄏ

By Joe
at 2012-07-24T19:45

ㄏㄏㄏㄏ老弟你說話真的太中肯惹....ㄏㄏㄏㄏ

By Donna
at 2012-07-26T00:41

只能說有緣遇到高手的..是福氣吧...不要找偶偶很廢ㄏㄏ

By Yedda
at 2012-07-28T07:01

ㄏㄏㄏㄏ真正強的只有老哥無限九位數美元入袋ㄏㄏㄏㄏ

By Catherine
at 2012-07-28T22:11

好混亂的場面..一堆pupu在眼前ㄏㄏㄏ >"<

By Blanche
at 2012-08-01T14:11

樓上djviva大人好像缺我一篇回信喔最近太忙了嗎?

By Thomas
at 2012-08-03T02:03

恩我也要信

By Hazel
at 2012-08-04T21:36

有收到信的代表....

By Caroline
at 2012-08-08T11:08

贏家常常是匹孤獨的狼......恩

By Suhail Hany
at 2012-08-12T06:32

我也要預購

By Zenobia
at 2012-08-15T06:23

噗我都忘了..空手太久...

By Susan
at 2012-08-19T04:00

空手好啊這樣就真的心中無股價

By William
at 2012-08-24T00:24

推不懂基本面想了解一下

By Andy
at 2012-08-27T14:40

就等局勢明朗, 如你文末提的KISS原則等時機囉

By Lucy
at 2012-08-29T11:43

請問你到底想要得到什麼回應呢?

By Kristin
at 2012-08-29T14:56

推

By Suhail Hany
at 2012-09-01T11:22

你希望教學相長在這邊...難阿

By Todd Johnson
at 2012-09-01T13:34

至於隨意轉文到不知名個板在公開板發文後沒什麼強制約束力
這即使在我自己個板都說是觀察文心得文了還是被照轉 = ="

By Agnes
at 2012-09-04T21:06

所以才會再三地跟你說你要的東西這邊找不到無謂浪費時間

By Cara
at 2012-09-06T19:14

操作作久了有自己一套邏輯的很多很固執的因為照自己的系

By Kumar
at 2012-09-10T12:21

統就能得分了而對新手或一般人來說在這邊多是要明牌的

By Callum
at 2012-09-12T03:17

100人看有沒有10人會去認真找資料建立評價邏輯分析架構

By Puput
at 2012-09-14T01:42

這10個人用基本分析的又不會超過4人這4人又多只是比率分析

By Xanthe
at 2012-09-16T11:22

看一看你講的東西對他們太深了也太boring 不好上手阿

By Blanche
at 2012-09-21T01:31

簡單的來說就是俱有人為主觀的會計科目皆有操作空間

By Hedda
at 2012-09-23T21:17

其實公司管理當局財報的裁量權比很多人想像的大
但就是合乎規範和不合乎規範的問題

By Brianna
at 2012-09-27T18:44

HI 冒著被罵的風險大大可以介紹III4~6 主要想知道ROE
的限制

美術 ×幻術 ×詐術－財報變身術前導篇 - 股票

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