本書(shū)按財(cái)務(wù)管理專(zhuān)業(yè)主干課程的架構(gòu)分為12個(gè)專(zhuān)題,分別介紹財(cái)務(wù)管理專(zhuān)業(yè)各個(gè)方面的知識(shí)要點(diǎn),給出相關(guān)背景知識(shí)引導(dǎo)學(xué)生主動(dòng)獲取以擴(kuò)展視野,盡量體現(xiàn)財(cái)務(wù)管理專(zhuān)業(yè)的背景知識(shí)、基本理念與核心內(nèi)容。本書(shū)為財(cái)務(wù)管理專(zhuān)業(yè)的學(xué)生而作,采取導(dǎo)讀式的教材風(fēng)格,而不是包羅萬(wàn)象的財(cái)務(wù)辭典。風(fēng)格專(zhuān)題分多個(gè)板塊:新聞視聽(tīng)、名人名言、微型案例、正文與譯文、核心詞匯、思考與探索和知識(shí)擴(kuò)展等。
推薦序
第3版前言
第2版前言
第1版前言
TOPIC 1 Introduction to Financial Management (1)
財(cái)務(wù)管理概述 (1)
新聞視聽(tīng)News in Media1
名人名言Wisdom1
微型案例Mini Case2
概覽Overview2
正文Text2
1.1 Financial Management and Financial Manager2
1.2 Financial Management Decision3
1.3 Risk-Return Tradeoff6
核心詞匯Core Words and Expressions6
即時(shí)問(wèn)答Quick Quiz7
思考與探索Thinking and Exploration7
漢譯英Translation7
知識(shí)擴(kuò)展More Knowledge8
相關(guān)網(wǎng)址Useful Websites10
TOPIC 2 Introduction to Financial Management (2)
財(cái)務(wù)管理概述 (2)
新聞視聽(tīng)News in Media11
名人名言Wisdom11
微型案例Mini Case12
概覽Overview12
正文Text12
2.1 Types of Business Organization12
2.2 Corporate Structure of the Company14
2.3 Objectives of Financial Management16
2.4 Separation of Ownership and Control18
2.5 Agency Relationships18
核心詞匯Core Words and Expressions20
即時(shí)問(wèn)答Quick Quiz21
思考與探索Thinking and Exploration22
漢譯英Translation22
知識(shí)擴(kuò)展More Knowledge22
相關(guān)網(wǎng)址Useful Websites28
TOPIC 3 Interpreting Financial Statements詮釋財(cái)務(wù)報(bào)表
新聞視聽(tīng)News in Media29
名人名言Wisdom29
微型案例Mini Case29
概覽Overview30
正文Text30
3.1 Basics of Annual Reports and Financial Statements30
3.2 Balance Sheet32
3.3 Income Statement35
3.4 Statement of Retained Earnings37
3.5 Statement of Cash Flow38
核心詞匯Core Words and Expressions41
即時(shí)問(wèn)答Quick Quiz42
思考與探索Thinking and Exploration43
漢譯英Translation43
知識(shí)擴(kuò)展More Knowledge43
相關(guān)網(wǎng)址Useful Websites45
TOPIC 4 Financial Ratio Analysis財(cái)務(wù)比率分析
新聞視聽(tīng)News in Media46
名人名言Wisdom46
微型案例Mini Case46
概覽Overview47
正文Text47
4.1 Financial Ratio Analysis47
4.2 Liquidity Ratios49
4.3 Debt Management Ratios51
4.4 Asset Management Ratios53
4.5 Profitability Ratios56
4.6 Market Value Ratios59
4.7 Uses and Limitations of Financial Ratio Analysis60
核心詞匯Core Words and Expressions61
即時(shí)問(wèn)答Quick Quiz62
思考與探索Thinking and Exploration63
漢譯英Translation63
知識(shí)擴(kuò)展More Knowledge63
相關(guān)網(wǎng)址Useful Websites64
TOPIC 5 Time Value of Money and Valuation貨幣時(shí)間
價(jià)值與估價(jià)
新聞視聽(tīng)News in Media65
名人名言Wisdom65
微型案例Mini Case66
概覽Overview67
正文Text67
5.1 Central Concepts in Financial Management67
5.2 Simple vs. Compound Interest Rates and Future vs. Present Value68
5.3 Annuity69
5.4 Valuation Fundamentals73
5.5 Bond Valuation76
5.6 Common Stock Valuation79
核心詞匯Core Words and Expressions83
即時(shí)問(wèn)答Quick Quiz84
思考與探索Thinking and Exploration85
漢譯英Translation85
知識(shí)擴(kuò)展More Knowledge85
相關(guān)網(wǎng)址Useful Websites86
TOPIC 6 Risk and Return風(fēng)險(xiǎn)與收益
新聞視聽(tīng)News in Media87
名人名言Wisdom87
微型案例Mini Case88
概覽Overview88
正文Text89
6.1 Introduction to Risk and Return89
6.2 Efficient Market Hypothesis (EMH)92
6.3 Portfolio Theory96
6.4 Beta and Capital Asset Pricing Model99
6.5 Arbitrage Pricing Theory101
核心詞匯Core Words and Expressions102
即時(shí)問(wèn)答Quick Quiz103
思考與探索Thinking and Exploration104
漢譯英Translation104
知識(shí)擴(kuò)展More Knowledge104
相關(guān)網(wǎng)址Useful Websites106
TOPIC 7 Capital Budgeting資本預(yù)算
新聞視聽(tīng)News in Media107
名人名言Wisdom107
微型案例Mini Case107
概覽Overview108
正文Text108
7.1 Capital Investment decisions108
7.2 Guidelines for Estimating Project Cash Flows110
7.3 Investment Rules111
7.4 Business Practice113
7.5 Analyzing Project Risk114
7.6 Project Selection with Resource
Constrains116
7.7 Qualitative Factors and the Selection of Projects117
7.8 The Post-Audit118
核心詞匯Core Words and Expressions119
即時(shí)問(wèn)答Quick Quiz119
思考與探索Thinking and Exploration119
漢譯英Translation120
知識(shí)擴(kuò)展More Knowledge120
相關(guān)網(wǎng)址Useful Websites120
TOPIC 8 Capital Market and Raising Funds資本市場(chǎng)與資金籌集
新聞視聽(tīng)News in Media121
名人名言Wisdom121
微型案例Mini Case121
概覽Overview122
正文Text122
8.1 Financial Markets122
8.2 Investment Banks125
8.3 The Decision to Go Public126
8.4 Cost of Capital Concept128
核心詞匯Core Words and Expressions130
即時(shí)問(wèn)答Quick Quiz131
思考與探索Thinking and Exploration131
漢譯英Translation131
知識(shí)擴(kuò)展More Knowledge132
相關(guān)網(wǎng)址Useful Websites134
TOPIC 9 Capital Structure資本結(jié)構(gòu)
新聞視聽(tīng)News in Media135
名人名言Wisdom135
微型案例Mini Case135
概覽Overview136
正文Text136
9.1 The Choices: Types of Financing136
9.2 The Financing Mix140
9.3 Understanding Financial Risk141
9.4 Capital Structure and the Value of a Firm141
9.5 Checklist for Capital Structure Decisions146
核心詞匯Core Words and Expressions148
即時(shí)問(wèn)答Quick Quiz149
思考與探索Thinking and Exploration150
漢譯英Translation150
知識(shí)擴(kuò)展More Knowledge150
相關(guān)網(wǎng)址Useful Websites152
TOPIC 10 Dividend Policy股利政策
新聞視聽(tīng)News in Media153
名人名言Wisdom153
微型案例Mini Case154
概覽Overview155
正文Text155
10.1 Dividends and Dividend Policy155
10.2 The Dividend Puzzle158
10.3 Factors Influencing the Dividend Decision160
10.4 Dividend Policies162
10.5 Stock Repurchases163
核心詞匯Core Words and Expressions165
即時(shí)問(wèn)答Quick Quiz165
思考與探索Thinking and Exploration166
漢譯英Translation166
知識(shí)擴(kuò)展More Knowledge166
相關(guān)網(wǎng)址Useful Websites167
TOPIC 11 Working Capital Management
營(yíng)運(yùn)資本管理
新聞視聽(tīng)News in Media168
名人名言Wisdom168
微型案例Mini Case168
概覽Overview169
正文Text169
11.1 Introduction to Working Capital Management169
11.2 Cash Management170
11.3 Accounts Receivable Management174
11.4 Inventory Management177
核心詞匯Core Words and Expressions180
即時(shí)問(wèn)答Quick Quiz181
思考與探索Thinking and Exploration181
漢譯英Translation182
知識(shí)擴(kuò)展More Knowledge182
相關(guān)網(wǎng)址Useful Websites183
TOPIC 12 International Financial Management
國(guó)際財(cái)務(wù)管理
新聞視聽(tīng)News in Media185
名人名言Wisdom185
微型案例Mini Case185
概覽Overview186
正文Text186
12.1 Introduction186
12.2 Foreign Exchange Market189
12.3 Exchange Rate Parity192
12.4 Multinational Capital Budgeting195
12.5 International Financial Decision196
12.6 Working Capital Management196
12.7 Hedging Currency Risk197
核心詞匯Core Words and Expressions200
即時(shí)問(wèn)答Quick Quiz201
思考與探索Thinking and Exploration201
漢譯英Translation201
知識(shí)擴(kuò)展More Knowledge202
相關(guān)網(wǎng)址Useful Websites205
參考文獻(xiàn)206