资产质量的概念 资产按质量分类的理论 资产质量的相对有用性

对外经济贸易大学：《企业财务报表分析 Financial Statement Analysis》课程教学资源（授课教案）第二讲 利润表的基本关系及其质量分析（企业利润的确认原则、营业利润实现过程分析）

对外经济贸易大学：《企业财务报表分析 Financial Statement Analysis》课程教学资源（试题）期末考试试题（B卷，含答案）

对外经济贸易大学：《企业财务报表分析 Financial Statement Analysis》课程教学资源（试题）期中阶段测试

对外经济贸易大学：《会计学原理 Introduction to Financial Accounting》课程教学资源（授课教案，共十二章）

• Motivations • Measures of GVC Participation, Length and Position ▪ Decompose GDP and final goods production by country/industry to identify GVC related and unrelated production activities ▪ Intuition behind the derivation of these indexes • Estimation Results ▪ Why these new GVC indexes are better? ▪ Has GVC become longer or shorter over time？ ▪ Can these new indexes help to quantify the roles of GVC in the economic shocks of recent global financial crisis • Conclusion

《会计学》课程教学资源（PPT课件讲稿）Chapter 07 Financial Assets

13.1 The Capital Asset Pricing Model in Brief 13.2 Determining of the Risk Premium on the Market Portfolio 13.3 Beta and Risk Premiums on Individual Securities 13.4 Using the CAPM in Portfolio Selection 13.5 Valuation & Regulating Rates of Return

 12.1 The process of personal portfolio selection  12.2 The trade-off between expected return and risk  12.3 Efficient diversification with many risky assets

10.1 What is Risk? 10.2 Risk and Economic Decisions 10.3 The Risk-Management Process 10.4 The Three Dimensions of Risk Transfer 10.5 Risk Transfer and Economic Efficiency 10.6 Institutions for Risk Management 10.7 Portfolio Theory: Quantitative Analysis for Optimal Risk Management 10.8 Probability Distributions of Returns 10.9 Standard Deviation as a Measure of Risk