第一节资概迷 投资的含义和种类: 1、投资是企业为获取收益历向一定对象投放资金的经济 为 Capital Budgeting: represents a long-term investment decision involves the planning of expenditures for a project with a life of many years usually requires a large initial cash outflow with the expectation of future cash inflows uses present value analysis emphasizes cash flows rather than income第一节 投资概述 一、投资的含义和种类： 1、投资是企业为获取收益而向一定对象投放资金的经济行 为。 Capital Budgeting: – represents a long-term investment decision – involves the planning of expenditures for a project with a life of many years – usually requires a large initial cash outflow with the expectation of future cash inflows – uses present value analysis – emphasizes cash flows rather than income