1. overview
   1. principle
      1. reliable vs relevant
         1. 시가 vs 원가
   2. overview
      1. 1. goals and strategies
      2. 2. financing
      3. 3. investment
      4. 4. operation
   3. how to analysis
      1. B/S
         1. (3)A = (2)L + (1)E
      2. I/S
         1. (5)Rev - (4)Exp = (6)NI
            1. (6)NI
            2. (7)retained earnings
            3. dividends
      3. cash flow
         1. operating
            1. plus
         2. investment
            1. minus
         3. finacing
            1. plus or minus
      4. relation
         1. (3)A -> (4)Exp : 자산을이용하면비용이된다)
            1. 유형자산 -> 감가상각비
            2. 재고자산 -> 매출원가
         2. (6)NI -> (7)retained earnings
         3. compare operating with NI
   4. issue
      1. high asset amount
         1. ROA
            1. NI/asset
         2. M&A
            1. historical cost
            2. current cost