2)Analyzing Debt Financing 2.基本概念和知识点 1)Operating Liabilities 2)Financing Liabilities 3)Current (short-term)Liabilities 4)Noncurrent (Long-Term)Liabilities 5)Amortized cost 6)Face value 3.问题与应用（能力要求） 1)How are liabilities classified in the financial statements? 2)How to evaluate a company's ability to pay its debts? Section 2 Contingencies and Commitments 1.主要内容 1)Basics of Contingencies 2)Basics of Commitments 2.基本概念和知识点 1)Contingencies 2)Contingent liabilities 3)Commitments 3.问题与应用（能力要求） 1)What are the basic and differences between Commitments and Contingencies? Section3 Off balance sheet Financing 1.主要内容 1)Motivation of off-balance-sheet financing 2)Benefits of SPEs 2.基本概念和知识点 d Off balance sheet financing 2)Special purpose entities 3.问题与应用（能力要求） 1)What are the motivation for off balance sheet financing? Section4 Shareholders'Equity 1.主要内容 1)Basics of Equity Financing 2)Elements of Shareholders'Equity 5 5 2) Analyzing Debt Financing 2. 基本概念和知识点 1) Operating Liabilities 2) Financing Liabilities 3) Current (short-term) Liabilities 4) Noncurrent (Long-Term) Liabilities 5) Amortized cost 6) Face value 3. 问题与应用（能力要求） 1) How are liabilities classified in the financial statements? 2) How to evaluate a company's ability to pay its debts? Section 2 Contingencies and Commitments 1. 主要内容 1) Basics of Contingencies 2) Basics of Commitments 2. 基本概念和知识点 1) Contingencies 2) Contingent liabilities 3) Commitments 3. 问题与应用（能力要求） 1) What are the basic and differences between Commitments and Contingencies? Section3 Off balance sheet Financing 1. 主要内容 1) Motivation of off-balance-sheet financing 2) Benefits of SPEs 2. 基本概念和知识点 1) Off balance sheet Financing 2) Special purpose entities 3. 问题与应用（能力要求） 1) What are the motivation for off balance sheet financing? Section4 Shareholders’ Equity 1. 主要内容 1) Basics of Equity Financing 2) Elements of Shareholders’ Equity