第一节 财务管理国际化的基本因素 第二节 财务管理国际化的基本理论 第三节 财务管理国际化的发展

Ratio analysis Du Pont system Effects of improving ratios Limitations of ratio analysis Qualitative factors

Balance sheet Income statement Statement of cash flows Accounting income versus cash flow MVA and EVA Personal taxes Corporate taxes

Chapter 11 Contents 11.1 Using Forward Futures 11.6 Basic Features of Contracts to Hedge risks Insurance Contracts 11.2 Hedging Foreign- 11.7 Financial Guarantees Exchange Risk with Swap11.8caps& Floors on Contracts Interest Rates

The Financial Markets are Dynamic Business is“Proactive But Regulators are \Reactive\ not “Proactive The System of Regulation and Enforcement can never be completely Flexible and Dynamic Importance of Fiduciary Responsibility

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

What is managerial accounting? Comparison between managerial accounting and financial accounting Cost classifications in different ways Flow of manufacturing activities Job order cost accounting systems and process cost accounting systems

Lesson 2: Economic Transactions and Accounting Equation Learning objectives This lesson begins with a discussion of the purpose of a business, including a discussion of forms of organizations. Next, the nature of business operations is discussed. The four types of businesses are discussed: service, merchandising, manufacturing, and financial services. It also

Lesson Notes Lesson 4 Adjusting Accounts for Financial Statement Learning objectives 1. Describe the purpose of adjusting accounts at the end of the period 2. Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues

Lesson notes Lesson 3: Analyzing and Recording Accounting Transactions Learning objectives 1. Provide the students with a background of the accounting process to better understand the numbers on the financial statements 2. Define the economic transactions and events that are included into our accounting considerations