4)Capital Structure Composition and Solvency 2.基本概念和知识点 1)Solvency 2)Capital structure 3)Composition analysis 4)Capital Structure Ratios 5)Asset-Based Measures of Solvency 3.问题与应用（能力要求） 1)Is the higher the financial leverage of the enterprise,the better? Please analyze capital structure and its relation to solvency. Section 5 Analysing Investing Activities:Intercorporate Investments 1.主要内容 1)Investment Securities 2)Equity Method Accounting 3)Business Combinations 2.基本概念和知识点 1)Debt Securities 2)Equity securities 3)Consolidated Financial Statements 4)Goodwill 3.问题与应用（能力要求） 1)How to understand Warren Buffett's words:Goodwill might better be labeled no-will"? (三)思考与实践 1.We analyzed assets such as receivables,inventories,property,equipment, and intangibles in this chapter.Do you know how these numbers reflect company performance and financing requirements? 2.Please take a company as a case,describe its capital structure,and analyze financial statements for unrecorded and contingent assets. (四)教学方法与手段 Multimedia teaching and case studies (五)课程思政融入点 1.Through learning this chapter,we realized that the importance of financial leverage and its effects on risk and return.Guide students to face up to their daily debts,learn to cultivate their own good credit,and calmly 9 9 4) Capital Structure Composition and Solvency 2. 基本概念和知识点 1) Solvency 2) Capital structure 3) Composition analysis 4) Capital Structure Ratios 5) Asset-Based Measures of Solvency 3. 问题与应用（能力要求） 1) Is the higher the financial leverage of the enterprise, the better? Please analyze capital structure and its relation to solvency. Section 5 Analysing Investing Activities: Intercorporate Investments 1. 主要内容 1) Investment Securities 2) Equity Method Accounting 3) Business Combinations 2. 基本概念和知识点 1) Debt Securities 2) Equity Securities 3) Consolidated Financial Statements 4) Goodwill 3. 问题与应用（能力要求） 1) How to understand Warren Buffett's words: " Goodwill might better be labeled no-will"? （三）思考与实践 1. We analyzed assets such as receivables, inventories, property, equipment, and intangibles in this chapter. Do you know how these numbers reflect company performance and financing requirements? 2. Please take a company as a case, describe its capital structure, and analyze financial statements for unrecorded and contingent assets. （四）教学方法与手段 Multimedia teaching and case studies （五）课程思政融入点 1. Through learning this chapter, we realized that the importance of financial leverage and its effects on risk and return. Guide students to face up to their daily debts, learn to cultivate their own good credit, and calmly