1. 财务管理的目标与职能 (The Goals and Functions of Financial Management)
Chapter Outline
Outline
1.1 财务管理的职能 (Functions of Financial Management)
Functions of Financial Management
1.2 企业的组织形式 (Forms of Organizations)
Forms of Organization
2. 会计学回顾 (Review of Accounting)
Chapter Outline
Outline
2.1 利润表 (Income Statement)
Income statement - updated
Income Statement
Income Statement -updated
2.2 资产负债表 (Balance Sheet)
Balance Sheet
2.3 现金流量表 (Statement of Cash Flow)
Statement of Cash Flow - updated
Statement of cash flow
3. 财务分析 (Financial Analysis)
Chapter Outline
Chapter Outline
3.1 财务比率分析 (Financial Ratio Analysis-1)
Financial Ratio Analysis-1
3.2 财务比率分析 (Financial Ratio Analysis-2)
Financial Ratio Analysis-2
4. 经营杠杆与财务杠杆 (Operating and Financial Leverage)
Chapter Outline
Chapter Outline
4.1 保本点分析 (Break-Even Analysis)
Break-Even Analysis
4.2 经营杠杆 (Degree of Operating Leverage)
Degree of Operating Leverage
4.3 财务杠杆 (Degree of Financial Leverage)
Degree of Financial Leverage
5. 营运资本与财务决策 (Working Capital and Financing Decision)
Chapter Outline
Chapter Outline
5.1 营运资本 (Working Capital)
Working Capital
5.2 营运资本案例分析 (Working Capital - Case Analysis)
Working Capital - Case Analysis
5.3 财务决策 (Financing Decision)
Financing Decision
6. 流动资产管理 (Current Asset Management)
Chapter Outline
Chapter Outline
6.1 现金管理 (Cash Management)
Cash Management
6.2 可随时变现的有价证券和应收账款管理 (Management of Marketable Securities and Accounts Receivable)
Marketable Securities and Accounts Receivable
6.3 存货管理 (Inventory Management)
Inventory Management
7. 短期融资 (Sources of Short-Term Financing)
Chapter Outline
Chapter Outline
7.1 商业信用和银行信用 (Trade Credit and Bank Credit)
Trade Credit and Bank Credit
7.2 商业票据融资 (Commercial Paper Financing)
Commercial Paper Financing
7.3 应收账款融资和对冲 (Accounts Receivable Financing and Hedge)
Accounts Receivable Financing and Hedge
8. 货币时间价值 (Time Value of Money)
Chapter Outline
Chapter Outline
8.1 终值 (Future Value)
Future Value
8.2 现值 (Present Value)
Present Value
8.3 有效年利率 (Effective Interest Rate)
Effective Interest Rate
9. 估值与回报率 (Valuation and Rates of Return)
Chapter Outline
Chapter Outline
9.1 债券的估值 (Valuation of Bonds)
Valuation of Bonds
9.2 股票的估值 (Valuation of Stock)
Valuation of Stock
10. 资本成本 (Cost of Capital)
Chapter Outline
Chapter Outline
10.1 负债的成本 (Cost of Debt)
Cost of Debt
10.2 股票的成本 (Cost of Stock)
Cost of Stock
10.3 加权平均资本成本 (WACC)
WACC
11. 资本预算决策 (Capital Budgeting Decision)
Chapter Outline
Chapter Outline
11.1 回收期法 (Payback Method)
Payback Method
11.2 内含报酬率法 (Internal Rate of Return)
Internal Rate of Return
11.3 净现值法 (Net Present Value)
Net Present Value
11.4 师生讨论-投资项目选择策略 (Discussion on Investment Proposal)
Group Study 1-Investment Proposal
11.5 师生讨论-更新决策 ( Discussion on Replacement Decision)
Group Study 2-The Replacement Decision - updated
Replacement decision
12. 长期负债与租赁筹资 (Long-Term Debt and Lease Financing)
Chapter Outline
Chapter Outline
12.1 长期负债 (Long-Term Debt)
Long-term Debt
12.2 再融资决策-净现值法分析(Refunding Decision- NPV Analysis)
Refunding Decision – NPV Analysis
12.3 租赁筹资 (Lease Financing)
Lease Financing
13. 普通股和优先股筹资 (Common Stock and Preferred Stock)
Chapter Outline
Chapter Outline
13.1 普通股 (Common Stock)
Common Stock Financing
Common Stock financing
13.2 优先股 (Preferred Stock)
Preferred Stock Financing
Preferred Stock Financing
13.3 普通股、优先股和负债的特征比较 (Comparison of Common Stock, Preferred Stock, and Debt)
Comparison of Common stock, Preferred stock, and Debt
14. 股利政策与留存收益 (Dividend Policy and Retained Earnings)
Chapter Outline
Chapter Outline
14.1 股利政策 (Dividend Policy)
Dividend Policy
14.2 股票股利 (Stock Dividend)
Stock Dividend
14.3 股票分割 (Stock Splits)
Stock Splits
15. 可转化证券、认股权证与衍生工具 (Convertibles, Warrants, and Derivatives)
Chapter Outline
Chapter Outline
15.1 可转换证券1 (Convertibles-1)
Convertibles-1
15.2 可转换证券2 (Convertible-2)
Convertibles-2
15.3 认股权证和衍生工具 (Warrants and Derivatives)
Warrants and Derivatives