英格兰银行〈 Bank of England)为历史最悠久的中央银行。根据英格兰银 行法,其经营目标为:维护金融体系健全发展,提升金融服务有效性,维持币 值稳定。就首要目标言,最终为强化保障存款户与投资者权益,这与金融机构 业务经营良莠密切相关。依据1987年银行法规定,金融监管业务系由英格兰银 行辖下之银行监管局掌管。随金融市场进步与发展,银行与金融中介机构的传 统分界线,日趋模糊。因此,英国首相布莱尔于1997年5月20日宣布,英国 金融监管体系改制,将资金供需与支付清算系统中居枢纽地位的银行体系,及 隶属证券投资委员会的各类金融机构,业务整合成立单一监管机构,即金融服 务总署〈 Financial Services Authority,简称FSA〉

Chapter F14 Power Notes Statement of Cash Flows Learning Objectives 1. Purpose of the Statement of Cash Flows 2. Reporting Cash Flows 3. Statement of Cash Flows The Indirect Method 4. Statement of Cash Flows -The Direct Method 5. Financial Analysis and Interpretation

Chapter F13 Power notes Bonds Payable and Investments in Bonds Learning Objectives 1. Financing Corporations 2. Characteristics of Bonds Payable 3. The Present-Value Concept and Bonds Payable 4. Accounting for Bonds Payable 5. Bond Sinking Funds 6. Bond Redemption 7 Investments in bonds 8. Corporation Balance Sheet 9. Financial Analysis and Interpretation

Chapter F11 Power notes Corporations: Organization, Capital Stock, Dividends Learning Objectives 1. Nature of a corporation 2. Stockholders'Equity 3. Sources of Paid-in Capital 4. Issuing Stock 5. Treasury Stock Transactions 6. Stock Splits 7. Accounting for dividends 8. Financial Analysis and Interpretation

Chapter F8 Power notes Inventories Learning Objectives 1. Internal Control of inventories 2. Effect of Inventory Errors 3. Inventory Cost Flow Assumptions 4. Perpetual Inventory Costing Methods 5. Periodic Inventory Costing Methods 6. Comparing Inventory Costing Methods 7. Inventory Valuation Other Than Cost 8. Balance sheet Presentation of merchandise 9. Estimating Inventory Cost 10. Financial Analysis and Interpretation

Chapter F7 Power notes Receivables Learning objectives 1. Classification of receivables 2. Internal Control of receivables 3. Uncollectible receivables 4. Uncollectibles- Allowance Method 5. Uncollectibles- Direct Write-Off Method 6. Characteristics of notes receivable 7. Accounting for Notes Receivable 8. Balance Sheet Presentation 9. Financial Analysis and Interpretation

Chapter F3 Power notes The Matching Concept and the Adjusting Process Learning Objectives 1. The Matching Concept 2. Nature of the Adjusting Process 3. Recording Adjusting Entries 4. Summary of Adjustment Process 5. Financial Analysis and Interpretation

Chapter F2 Power notes Analyzing Transactions Learning objectives 1. Usefulness of an Account 2. Characteristics of an Account 3. Analyzing and Summarizing Transactions 4. Illustration of Analyzing and Summarizing 5. Trial Balance 6. Discovery and Correction of Errors 7. Financial Analysis and Interpretation

本课程内容与国际 CHARTERED FINANCIAL ANALYST(CFA) PROGRAM考试所要求的部分内容一致。本课程将系统地讲授有关投资决策和资产定价的一般理论和分析方法。一般理论包括:利率期限结构理论,CAPM,API,期权、期货定价理论。分析方法包括:净现值定价法,股票和债券的定价,投资组合分析,投资基金管理,投资组合业绩评估

Introduction 1.WHAT is financial control? 2. WHY .. do we need it? 3.HOW .. do we do it? 4. WHEN.. do we do it? 5.WHO .. is involved?