Intercorporate nvestments Definitions Intercorporate investments investments by one corporation in the equity securities of another corporation Parent- corporation who controls, Macintosh PICT enerally through ownership of equity image format

Current Asset Introduction Classification Current (short- Noncurrent term)Assets (Long-Term) Assets Resources or claims to resources that are Resources or claims expected to be sold

Liabilities Definition Macintosh PICT image format is not supported A liability is probable future payment of assets or services that company is presently obligated to make as a result of past transactions or events

Financial Reporting Environment Regulators Industry Alternative Information Practices Sources Economy and Industry Information

Business Analysis Evaluate Prospects Evaluate Risks Business Decision Makers Equity investors Creditors Managers Merger and Acquisition Analysts External Auditors Directors Regulators

主要内容 1.计划的重要性 2.企业内外部环境的分析 3.企业目标的提出 4.决策 5.政策的制定 6.计划的种类 7.几种计划方法

一、交易磋商 二、进出口合同的签订 三、进出口合同的履行

一、商品检验 二、索赔 三、不可抗力 四、仲裁

一、货币 二、票据 三、汇付 四、托收 五、信用证

一、价格的掌握 二、作价方法 三、佣金与折扣 四、合同中的价格条款