一、含义 二、主要形式 三、理论

一、运输方式 二、合同中的装运条款 三、运输单据

一、商品检验 二、索赔 三、不可抗力 四、仲裁

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

Income Measurement Concepts Illustration Facts: Company with$100,000 in cash Buys condo for$100,000 Rents condo for $12,000 per year End of the first year: Condo valued at

Liquidity and Working Capital Basics Company Liquidity refers to the ability to meet short- term obligations Liquidity is the ability to convert assets into cash or to obtain cash Short term is the longer of one-year or the company operating cycle

一、财务报表分析和报告 二、财务分析应用与解释 三、杜邦分析体系、EVA以及上市公司财务报表

Prelude to Comprehensive Analysis Steps in Analyzing Financial Statements Explicitly define the analysis objectives Formulate specific questions and criteria consistent with the Macintosh PICT analysis objectives image format is not supported Identify the most effective and efficient tools of analysis

Earnings Persistence Recasting and Adjusting Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective

战略评价方法 波士顿矩阵法（BCG法） 通用矩阵（GE法） 生命周期法 战略选择过程