《财务管理》双语教学大纲 学时：48学时（理论学时30学时，实我学时18学时） 一、Aim学习目的 The unit aim is to provide leamers with an understanding of where and how to access sources of finance for a business,and the skills to use financial information for decision making. 该门课程的目的是让学生了解筹资的渠道以及资金在企业中如何得到应用，同 时掌握利用财务信息做出决策的技能。 二、Unitabstract课程简介 This unit is designed to give learners a broad understanding of the sources and availability of finance for a business organisation.Leamners will leam how to evaluate these different sources and compare how they are used. 课程旨在让学生了解到企业筹资的一般渠道，并且知道如何获取这些资金。学 生将学会对这些筹资渠道进行评估，通过比较知道企业如何应用这些资金。 They will learn how financial information is recorded and how to use this information to make decisions for example in planning and budgeting. 他们将学会如何记录财务信息并且使用这些财务信息做出决策，比如制定财务 计划和预算。 Decisions relating to pricing and investment appraisal are also considered within the unit.Finally,leamers will learn and apply techniques used to evaluate financial performance. 此外，关于定价的决策以及投资决策方案的评估也是该门课程的学习内容之一。 最后，学生将学习财务分析评价的方法并用来评价企业的财务业绩。 1
1 《财务管理》双语教学大纲 学时：48 学时（理论学时 30 学时，实践学时 18 学时） 一、Aim 学习目的 The unit aim is to provide learners with an understanding of where and how to access sources of finance for a business, and the skills to use financial information for decision making. 该门课程的目的是让学生了解筹资的渠道以及资金在企业中如何得到应用，同 时掌握利用财务信息做出决策的技能。 二、Unit abstract 课程简介 This unit is designed to give learners a broad understanding of the sources and availability of finance for a business organisation. Learners will learn how to evaluate these different sources and compare how they are used. 课程旨在让学生了解到企业筹资的一般渠道，并且知道如何获取这些资金。学 生将学会对这些筹资渠道进行评估，通过比较知道企业如何应用这些资金。 They will learn how financial information is recorded and how to use this information to make decisions for example in planning and budgeting. 他们将学会如何记录财务信息并且使用这些财务信息做出决策，比如制定财务 计划和预算。 Decisions relating to pricing and investment appraisal are also considered within the unit. Finally, learners will learn and apply techniques used to evaluate financial performance. 此外，关于定价的决策以及投资决策方案的评估也是该门课程的学习内容之一。 最后，学生将学习财务分析评价的方法并用来评价企业的财务业绩
三、Learningoutcomes学习成果 On successful completion ofthis unit a learner will: 1 Understand the sources offinance available to a business 2 Understand the implications offinance as a resource within a business 3 Be able to make financial decisions based on financial information 4 Be able to evaluate the financial performance ofa business. 通过该门课程的学习，学生将获得以下学习成果： 1理解企业筹资渠道 2理解财务资金作为一种企业资源的内涵 3能基于财务信息做出财务决策 4能评价企业的财务业绩 四、Unit content课程内容 1 Understand the sources of finance available to a business 理解企业筹资渠道 Range of sources:sources for different businesses;long term such as share capital; retained earnings;loans;third-party investment:short/medium term such as hire purchase and leasing:working capital stock control;cash management;debtor factoring 筹资渠道：不同企业的筹资渠道：长期筹资比如股权资本，留存收益，借贷， 三方投资等：短期筹资如分期付款购买和租赁，营运资金控制，现金管理，债 务人保理等。 Implications of choices:legal,financial and dilution of control implications; bankruptcy 筹资渠道选择考虑因素：法律因素、财务和控制权稀释因素：破产因素 Choosing a source:advantages and disad vantages of different sources:suitability for purpose eg matching ofterm of finance to term of project 选择筹资渠道：各种筹资渠道优劣分析：特定目的的匹配，如长期资金满足长 期项目的需要。 2 Understand the implications of finance as a resource within a business 2
2 三、Learning outcomes 学习成果 On successful completion of this unit a learner will: 1 Understand the sources of finance available to a business 2 Understand the implications of finance as a resource within a business 3 Be able to make financial decisions based on financial information 4 Be able to evaluate the financial performance of a business. 通过该门课程的学习，学生将获得以下学习成果： 1 理解企业筹资渠道 2 理解财务资金作为一种企业资源的内涵 3 能基于财务信息做出财务决策 4 能评价企业的财务业绩 四、Unit content 课程内容 1 Understand the sources of finance available to a business 理解企业筹资渠道 Range of sources: sources for different businesses; long term such as share capital; retained earnings; loans; third-party investment; short/medium term such as hire purchase and leasing; working capital stock control; cash management; debtor factoring 筹资渠道：不同企业的筹资渠道；长期筹资比如股权资本，留存收益，借贷， 三方投资等；短期筹资如分期付款购买和租赁，营运资金控制，现金管理，债 务人保理等。 Implications of choices: legal, financial and dilution of control implications; bankruptcy 筹资渠道选择考虑因素：法律因素、财务和控制权稀释因素；破产因素 Choosing a source: advantages and disadvantages of different sources; suitability for purpose eg matching of term of finance to term of project 选择筹资渠道：各种筹资渠道优劣分析；特定目的的匹配，如长期资金满足长 期项目的需要。 2 Understand the implications of finance as a resource within a business
理解财务资金作为一种企业资源的内涵 Finance costs:tangible costs eg interest,dividends:opportunity costs eg loss of alternative projects when using retained earnings;tax effects 资金成本：有形成本如利息，股利：机会成本，比如如果使用留存收益而丧失 的对其他项目的选择权：税收效应等。 Financial planning:the need to identify shortages and surpluseseg cash budgeting: implications of failure to finance adequately;overtrading 财务规划：确定资金盈余和短缺，如现金预算，不能恰当融资的弊端，过度交 易等。 Decision making:information needs ofdifferent decision makers 财务决策：不同决策者的信息需求 Accounting for finance:how different types of finance and their costs appear in the financial statements of a business:the interaction of assets and liabilities on the balance sheet and on international equivalents under the International Accounting Standards (IAS) 财务会计：不同类型的资金和成本是如何呈现在企业财务报表当中的：资产和 负责在财务报表中的交互作用：国际会计准则下的资产负债平衡。 3 Be able to make financial decisions based on financialinformation 能基于财务信息做出财务决策 Budgeting decisions:analysis and monitoring ofcash and other budgets 预算决策：现金分析和监控及其他 Costing and pricing decisions:calculation ofunit costs,use within pricing decisions; sensitivity analysis 成本和定价决策：单位成本的计算以及在定价决策中的应用，价格敏感分析 Investment appraisal:payback period;accounting rate of retum;discounted cash flow techniques ie net present value,internal rate ofreturn 投资决策：回收期法：会计收益率：净现值法：内含报酬率法 Nature of long-term decisions:nature of investment importance of true value of
3 理解财务资金作为一种企业资源的内涵 Finance costs: tangible costs eg interest, dividends; opportunity costs eg loss of alternative projects when using retained earnings; tax effects 资金成本：有形成本如利息，股利；机会成本，比如如果使用留存收益而丧失 的对其他项目的选择权；税收效应等。 Financial planning: the need to identify shortages and surpluses eg cash budgeting; implications of failure to finance adequately; overtrading 财务规划：确定资金盈余和短缺，如现金预算，不能恰当融资的弊端，过度交 易等。 Decision making: information needs of different decision makers 财务决策：不同决策者的信息需求 Accounting for finance: how different types of finance and their costs appear in the financial statements of a business; the interaction of assets and liabilities on the balance sheet and on international equivalents under the International Accounting Standards (IAS) 财务会计：不同类型的资金和成本是如何呈现在企业财务报表当中的；资产和 负责在财务报表中的交互作用；国际会计准则下的资产负债平衡。 3 Be able to make financial decisions based on financial information 能基于财务信息做出财务决策 Budgeting decisions: analysis and monitoring of cash and other budgets 预算决策：现金分析和监控及其他 Costing and pricing decisions: calculation of unit costs, use within pricing decisions; sensitivity analysis 成本和定价决策：单位成本的计算以及在定价决策中的应用，价格敏感分析 Investment appraisal: payback period; accounting rate of return; discounted cash flow techniques ie net present value; internal rate of return 投资决策：回收期法；会计收益率；净现值法；内含报酬率法 Nature of long-term decisions: nature of investment importance of true value of
money;cash flow;assumptions in capital investment decisions;advantages and disadvantages ofeach method 长期决策的性质：资金时间价值的重要性：现金流：资本投资决策的前提条件： 各种投资决策评价方法的优劣分析 4 Be able to evaluate the financial performance of a business 能评价企业的财务业绩 Terminology:introduction to debit,credit,books of prime entry,accounts and ledgers,trial balance,final accounts and international equivalents under the International Accounting Standards (IAS) 专业术语：借贷法则，原始账本，账户和分类账，试算平衡表，最终账目以及 国际会计准则下的平衡法则 Financial statements:basic form,structure and purpose of main financial statements ie balance sheet,profit and loss account,cash flow statement,notes,preparation not required:changes to reporting requirements under the International Accounting Standards (IAS)eg statement of comprehensive income,statement of financial position;distinctions between different types of business ie limited company, partnership,sole trader 财务报表：主要财务如资产负债表、利润表、现金流量表、会计报表附注等的 形式、结构和目的：在国际会计准则下对会计变化的报告要求，如综合收益的 说明，财务状况的说明：不同企业形式如有限责任公司、合伙企业以及独资者 各自报表之间的区别。 Interpretation:use ofkey accounting ratios for profitability,liquidity,efficiency and investment;comparison both external ie other companies,industry standards and internal ie previous periods,budgets 报表诠释：几类关键财务指标的使用，如：获利能力、偿债能力、资金运营效 率和投资收益评价：横向比较和纵向比较。 4
4 money; cash flow; assumptions in capital investment decisions; advantages and disadvantages of each method 长期决策的性质：资金时间价值的重要性；现金流；资本投资决策的前提条件； 各种投资决策评价方法的优劣分析 4 Be able to evaluate the financial performance of a business 能评价企业的财务业绩 Terminology: introduction to debit, credit, books of prime entry, accounts and ledgers, trial balance, final accounts and international equivalents under the International Accounting Standards (IAS) 专业术语：借贷法则，原始账本，账户和分类账，试算平衡表，最终账目以及 国际会计准则下的平衡法则 Financial statements: basic form, structure and purpose of main financial statements ie balance sheet, profit and loss account, cash flow statement, notes, preparation not required; changes to reporting requirements under the International Accounting Standards (IAS) eg statement of comprehensive income, statement of financial position; distinctions between different types of business ie limited company, partnership, sole trader 财务报表：主要财务如资产负债表、利润表、现金流量表、会计报表附注等的 形式、结构和目的；在国际会计准则下对会计变化的报告要求，如综合收益的 说明， 财务状况的说明；不同企业形式如有限责任公司、合伙企业以及独资者 各自报表之间的区别。 Interpretation: use of key accounting ratios for profitability, liquidity, efficiency and investment; comparison both external ie other companies, industry standards and internal ie previous periods, budgets 报表诠释：几类关键财务指标的使用，如：获利能力、偿债能力、资金运营效 率和投资收益评价；横向比较和纵向比较
五、Learningoutcomesand assessment criteria学习成果和考核标准 Learning outcomes Assessment criteria for pass On successful completion of The learner can: this unit a learner will: LO1 Understand the sources of 1.1 identify the sources of finance available to a business finance available to a 1.2 assess the implications of the different sources business 1.3 evaluate approprlate sources of finance for a business project LO2 Understand the implications 2.1 analyse the costs of different sources of finance of finance as a resource within a business 2.2 explain the importance of financial planning 2.3 assess the information needs of different decision makers 2.4 explain the impact of finance on the financial statements LO3 Be able to make financial 3.1 analyse budgets and make appropriate decisions decisions based on financial 3.2 explain the calculation of unit costs and make pricing information decisions using relevant information 3.3 assess the viability of a project using investment appraisal techniques LO4 Be adle to evaluate the 4.1 discuss the main financial statements financial performance of a 4.2 compare approprlate formats of financial statements for business different types of business 4.3 interpret financial statements using appropriate ratios and comparisons,both intemal and external 学习成果 学生成绩合格标准 1理解企业筹资果道 1.1确定金业筹资渠道 12评估每种筹资渠道的内涵 13评价适应企业特定融隆项目的货金果道 2理解财务资金作为一种企业资源的内辆 2.1分析各种筹资渠道的贤金成本 22解释财务计划 2.3评估各种决策者的财务信息需求 2.4解释资金变动对财务报表的影响 3能基于财务信息做出财务决策 3.1分析预算和做出适当决策 32解释单位成本的计算和使用相关信息做出定价决策 33使用授魔决策得价方法评价项目的可行性 4能评价企业的务业顷 4.1讨论主要的财务报表 42比较不月企业类型的时务报表形式 4.3通过横向比较和抓向比较，使用财务会计指标评价企 业财务业锁
5 五、Learning outcomes and assessment criteria 学习成果和考核标准 学习成果 学生成绩合格标准 1 理解企业筹资渠道 1.1 确定企业筹资渠道 1.2 评估每种筹资渠道的内涵 1.3 评价适应企业特定融资项目的资金渠道 2 理解财务资金作为一种企业资源的内涵 2.1 分析各种筹资渠道的资金成本 2.2 解释财务计划 2.3 评估各种决策者的财务信息需求 2.4 解释资金变动对财务报表的影响 3 能基于财务信息做出财务决策 3.1 分析预算和做出适当决策 3.2 解释单位成本的计算和使用相关信息做出定价决策 3.3 使用投资决策评价方法评价项目的可行性 4 能评价企业的财务业绩 4.1 讨论主要的财务报表 4.2 比较不同企业类型的财务报表形式 4.3 通过横向比较和纵向比较，使用财务会计指标评价企 业财务业绩
大、Guidance教学指南 (一)Links课程衔接 This unit is should be linked to the other core units in the programme in particular: Unit 1:Business Environment,Unit 7:Business Strategy and Unit 8:Research Project. 该课程的前修课程为：课程1-商业环境，课程7-商业战略，课程8-项目研究。 There are also links with the following specialist units:Unit 9:Management Accounting:Costing and Budgeting.Unit 15:Managing Business Activities to Achieve Results,Unit 16:Managing Communications,Knowledge and Information; Unit 19:Marketing Planningand Unit 34:Operations Management in Business. 该门课程也与课程9管理会计：成本和预算，课程15-商业行为管理，课程16 沟通、知识和信息管理，课程19营销计划和课程34企业运营管理有关系。 (二)Essential requirements必须要求 It is essential that leamers have access to computers and the internet and specialist packages for statistical analysis and network planning. 要求学生可以使用计算机、因特网以及专业数据包做出统计分析和计划。 (三)Employer engagement and vocational contexts雇主参与和职业背景 Centres should try to develop links with local businesses.Many businesses and chambers of oommerce are keen to promote local business and are often willing to provide visit opportunities,guest speakers,information about business and the local business context. 学校应该和当地企业建立联系。许多企业和商会期望提高当地业务，有意愿为 学生提供参观、访谈并且提供企业以及企业环境的信息。 6
6 六、Guidance 教学指南 （一）Links 课程衔接 This unit is should be linked to the other core units in the programme in particular: Unit 1: Business Environment, Unit 7: Business Strategy and Unit 8: Research Project. 该课程的前修课程为：课程 1-商业环境，课程 7-商业战略，课程 8-项目研究。 There are also links with the following specialist units: Unit 9: Management Accounting: Costing and Budgeting, Unit 15: Managing Business Activities to Achieve Results, Unit 16: Managing Communications, Knowledge and Information; Unit 19: Marketing Planning and Unit 34: Operations Management in Business. 该门课程也与课程 9-管理会计：成本和预算，课程 15-商业行为管理，课程 16- 沟通、知识和信息管理，课程 19-营销计划和课程 34-企业运营管理有关系。 （二）Essential requirements 必须要求 It is essential that learners have access to computers and the internet and specialist packages for statistical analysis and network planning. 要求学生可以使用计算机、因特网以及专业数据包做出统计分析和计划。 （三）Employer engagement and vocational contexts 雇主参与和职业背景 Centres should try to develop links with local businesses. Many businesses and chambers of commerce are keen to promote local business and are often willing to provide visit opportunities, guest speakers, information about business and the local business context. 学校应该和当地企业建立联系。许多企业和商会期望提高当地业务，有意愿为 学生提供参观、访谈并且提供企业以及企业环境的信息