3)Net Trade Cycle 4)Accounts Receivable Turnover 5)Inventory Turnover 6)Accounts Payable Turnover 7)Acid-Test (Quick)Ratio 8)Cash Flow Ratio 9)Financial Flexibility 10)What-if analysis 3.问题与应用（能力要求） 1)How to lowers working capital needed? 2)What are indicators of working capital liquidity? Section 3 Long-Lived Asset Introduction 1.主要内容 1)Capitalization 2)Allocation and Impairment 3)Capitalizing VS Expensing:Financial Statement and Ratio Effects 4)Plant Assets 5)Natural Resources 6)Intangible Assets 2.基本概念和知识点 1)Long-lived assets 2)Capitalization 3)Allocation 4)Impairment 5)Property,Plant and Equipment 6)Wasting Assets T）Depreciation 8)Intangibles and Goodwill 3.问题与应用（能力要求） 1)How to capitalize or expend R D investment?What was the result? Section 4 Analyzing Capital Structure and Solvency 1.主要内容 1)Basics of Solvency 2)Importance of Capital Structure 3)Adjustments for Capital Structure8 3) Net Trade Cycle 4) Accounts Receivable Turnover 5) Inventory Turnover 6) Accounts Payable Turnover 7) Acid-Test (Quick) Ratio 8) Cash Flow Ratio 9) Financial Flexibility 10) What-if analysis 3. 问题与应用（能力要求） 1) How to lowers working capital needed? 2) What are indicators of working capital liquidity? Section 3 Long-Lived Asset Introduction 1. 主要内容 1) Capitalization 2) Allocation and Impairment 3) Capitalizing VS Expensing: Financial Statement and Ratio Effects 4) Plant Assets 5) Natural Resources 6) Intangible Assets 2. 基本概念和知识点 1) Long-lived assets 2) Capitalization 3) Allocation 4) Impairment 5) Property, Plant and Equipment 6) Wasting Assets 7) Depreciation 8) Intangibles and Goodwill 3. 问题与应用（能力要求） 1) How to capitalize or expend R & D investment? What was the result? Section 4 Analyzing Capital Structure and Solvency 1. 主要内容 1) Basics of Solvency 2) Importance of Capital Structure 3) Adjustments for Capital Structure