内容(目录请附本表之后)
本书根据作者多年教学经验写就,涵盖财务报表、货币时间价值与估价、风险与收益、资本预算、资本市场与资金筹集、资本结构、股利政策、运营资本管理以及国际财务管理等内容。本书按照财务管理课程和构架分为12个专题,每个专题均由“新闻试听”“名人名言”和饶有趣味的“微型案例”开始,“即时回答”“思考与探索”“知识扩展”和“相关网址”等内容为教学开拓了视野,也为促进教学互动提供了很好的方式,使学生能学以致用。
推荐序
前言
第1章 财务管理概述(1)
TOPIC 1 Introduction to Financial Management (1)1
新闻视听News in Media1
名人名言Wisdom1
微型案例Mini Case1
概览Overview2
正文Text2
1.1 Financial Management and Financial Manager2
1.2 Financial Management Decision3
1.3 Risk-Return Tradeoff7
核心词汇Core Words and Expressions7
即时问答Quick Quiz8
思考与探索Thinking and Exploration8
汉译英Translation8
知识扩展More Knowledge9
相关网址Useful Websites12
第2章 财务管理概述(2)
TOPIC 2 Introduction to Financial Management (2)13
新闻视听News in Media13
名人名言Wisdom13
微型案例Mini Case14
概览Overview14
正文Text15
2.1 Types of Business Organization15
2.2 Corporate Structure of the Company17
2.3 Objectives of Financial Management19
2.4 Separation of Ownership and Control21
2.5 Agency Relationships22
核心词汇Core Words and Expressions24
即时问答Quick Quiz25
思考与探索Thinking and Exploration26
汉译英Translation26
知识扩展More Knowledge27
相关网址Useful Websites34
第3章 诠释财务报表
TOPIC 3 Interpreting Financial Statements35
新闻视听News in Media35
名人名言Wisdom35
微型案例Mini Case35
概览Overview36
正文Text36
3.1 Basics of Annual Reports and Financial Statements36
3.2 Balance Sheet39
3.3 Income Statement42
3.4 Statement of Retained Earnings45
3.5 Statement of Cash Flow46
核心词汇Core Words and Expressions49
即时问答Quick Quiz51
思考与探索Thinking and Exploration51
汉译英Translation52
知识扩展More Knowledge52
相关网址Useful Websites55
第4章 财务比率分析
TOPIC 4 Financial Ratio Analysis57
新闻视听News in Media57
名人名言Wisdom57
微型案例Mini Case57
概览Overview58
正文Text58
4.1 Financial Ratio Analysis58
4.2 Liquidity Ratios60
4.3 Debt Management Ratios63
4.4 Asset Management Ratios66
4.5 Profitability Ratios71
4.6 Market Value Ratios74
4.7 Uses and Limitations of Financial Ratio Analysis76
核心词汇Core Words and Expressions77
即时问答Quick Quiz78
思考与探索Thinking and Exploration79
汉译英Translation79
知识扩展More Knowledge79
相关网址Useful Websites80
第5章 货币时间价值与估价
TOPIC 5 Time Value of Money and Valuation81
新闻视听News in Media81
名人名言Wisdom81
微型案例Mini Case82
概览Overview83
正文Text83
5.1 Central Concepts in Financial Management83
5.2 Simple vs. Compound Interest Rates and Future vs. Present Value84
5.3 Annuity86
5.4 Valuation Fundamentals90
5.5 Bond Valuation94
5.6 Common Stock Valuation99
核心词汇Core Words and Expressions103
即时问答Quick Quiz105
思考与探索Thinking and Exploration105
汉译英Translation106
知识扩展More Knowledge107
相关网址Useful Websites107
第6章 风险与收益
TOPIC 6 Risk and Return108
新闻视听News in Media108
名人名言Wisdom108
微型案例Mini Case109
概览Overview109
正文Text110
6.1 Introduction to Risk and Return110
6.2 Efficient Market Hypothesis (EMH)114
6.3 Portfolio Theory118
6.4 Beta and Capital Asset Pricing Model122
6.5 Arbitrage Pricing Theory125
核心词汇Core Words and Expressions126
即时问答Quick Quiz127
思考与探索Thinking and Exploration128
汉译英Translation128
知识扩展More Knowledge128
相关网址Useful Websites131
第7章 资本预算
TOPIC 7 Capital Budgeting132
新闻视听News in Media132
名人名言Wisdom132
微型案例Mini Case132
概览Overview133
正文Text133
7.1 Capital Investment Decisions133
7.2 Guidelines for Estimating Project Cash Flows135
7.3 Investment Rules137
7.4 Business Practice140
7.5 Analyzing Project Risk141
7.6 Project Selection with Resource Constrains143
7.7 Qualitative Factors and the Selection of Projects144
7.8 The Post-Audit145
核心词汇Core Words and Expressions147
即时问答Quick Quiz147
思考与探索Thinking and Exploration147
汉译英Translation148
知识扩展More Knowledge148
相关网址Useful Websites148
第8章 资本市场与资金筹集
TOPIC 8 Capital Market and Raising Funds149
新闻视听News in Media149
名人名言Wisdom149
微型案例Mini Case149
概览Overview150
正文Text150
8.1 Financial Markets150
8.2 Investment Banks153
8.3 The Decision to Go Public154
8.4 Cost of Capital Concept157
核心词汇Core Words and Expressions160
即时问答Quick Quiz161
思考与探索Thinking and Exploration161
汉译英Translation161
知识扩展More Knowledge161
相关网址Useful Websites164
第9章 资本结构
TOPIC 9 Capital Structure165
新闻视听News in Media165
名人名言Wisdom165
微型案例Mini Case165
概览Overview167
正文Text167
9.1 The Choices: Types of Financing167
9.2 The Financing Mix172
9.3 Understanding Financial Risk173
9.4 Capital Structure and the Value of a Firm174
9.5 Checklist for Capital Structure Decisions179
核心词汇Core Words and Expressions182
即时问答Quick Quiz183
思考与探索Thinking and Exploration184
汉译英Translation184
知识扩展More Knowledge184
相关网址Useful Websites186
第10章 股利政策
TOPIC 10 Dividend Policy187
新闻视听News in Media187
名人名言Wisdom187
微型案例Mini Case188
概览Overview188
正文Text189
10.1 Dividends and Dividend Policy189
10.2 The Dividend Puzzle192
10.3 Factors Influencing the Dividend Decision195
10.4 Dividend Policies197
10.5 Stock Repurchases199
核心词汇Core Words and Expressions201
即时问答Quick Quiz201
思考与探索Thinking and Exploration202
汉译英Translation202
知识扩展More Knowledge202
相关网址Useful Websites204
第11章 营运资本管理
TOPIC 11 Working Capital Management205
新闻视听News in Media205
名人名言Wisdom205
微型案例Mini Case205
概览Overview206
正文Text206
11.1 Introduction to Working Capital Management206
11.2 Cash Management207
11.3 Accounts Receivable Management212
11.4 Inventory Management216
核心词汇Core Words and Expressions220
即时问答Quick Quiz221
思考与探索Thinking and Exploration221
汉译英Translation222
知识扩展More Knowledge222
相关网址Useful Websites224
第12章 国际财务管理
TOPIC 12 International Financial Management225
新闻视听News in Media225
名人名言Wisdom225
微型案例Mini Case225
概览Overview226
正文Text226
12.1 Introduction226
12.2 Foreign Exchange Market230
12.3 Exchange Rate Parity234
12.4 Multinational Capital Budgeting237
12.5 International Financial Decision239
12.6 Working Capital Management239
12.7 Hedging Currency Risk241
核心词汇Core Words and Expressions244
即时问答Quick Quiz245
思考与探索Thinking and Exploration245
汉译英Translation245
知识扩展More Knowledge246
相关网址Useful Websites249
参考文献251