一、名词解释(每题3分,共15分) 1.实质重于形式原则 2.复式记账法 3.固定资产

Where we've been. Basic Skills:(Time value of money, Financial Statements) Investments: (Stocks, Bonds, Risk and Return) Corporate Finance: (The Investment Decision- Capital Budgeting)

第一节 物业企业保险基础 第二节 物业企业保险实务

一、收入的概念及分类、收入的确认 （一）收入的概念及分类 （二）收入的确认 二、主营业务收入的核算 三、其他业务收入的核算

Three Measures of a Project's Risk Project Standing Alone risk

Security valuation In general, the intrinsic value of an asset= the present value of the stream of expected cash flows discounted at an appropriate required rate of return

Characteristics of Bonds o Bonds pay fixed coupon ( interest) payments at fixed intervals(usually every 6 months)and pay the par value at maturity

Chapter 6: Objectives Inflation and rates of return How to measure risk (variance, standard deviation, beta) How to reduce risk (diversification) How to price risk (Security market line, CAPM)

The Time value of money Compounding and Discounting Single Sums

Term loans Characteristics of Term Loans Secured loans 1-to 10-year maturity Repaid in periodic installments