财务活动 )概念:财务活动指企业筹集、投放、使用、收回及分配等一系列行为 二)内容: 1.筹资活动( capita1 struture Financial Capital (or Accounting Capital)=money Real Capital (or Economic Capital)=plant and equipment Stock ownership or equity Stockholders own the company Bond debt or jou Bondholders are owed s by company 2投资活动( capital budgeting) Capital Budgeting is concerned with long-term(L/m) financing decisions >1 year ex, purchasing a new machine in the future财务活动 (一）概念：财务活动指企业筹集、投放、使用、收回及分配等一系列行为 （二）内容 ： 1.筹资活动(capital struture) Financial Capital (or Accounting Capital) = money Real Capital (or Economic Capital) = plant and equipment Stock = ownership or equity Stockholders own the company Bond = debt or IOU Bondholders are owed $ by company 2.投资活动(capital budgeting) Capital Budgeting is concerned with long-term (L/T) financing decisions >1 year ex., purchasing a new machine in the future