Capital Structure Determination Conceptual Look The Total-Value- Principle Presence of Market Imperfections and Incentive Issues The Effect of Taxes Taxes and Market Imperfections Combined Financial Signaling

Required Returns and the Cost of Capital Creation of Value Overall Cost of Capital of the Firm Project-Specific Required Rates Group-Specific Required Rates

Capital Budgeting Techniques Project Evaluation and Selection Potential Difficulties Capital Rationing Project Monitoring Post- Completion Audit

Short-Term Financing Spontaneous Financing Negotiated Financing Factoring Accounts Receivable Composition of Short--term Financing

Cash and Marketable Securities Management Motives for Holding Cash Speeding Up Cash Receipts Cash Payouts Electronic Commerce

Fund Analysis, Cash-Flow Analysis, and Financial Planning Flow of Funds(Sources and Uses) Statement Accounting Statement of Cash-Flows- ash- Flow Forecasting Range of Cash-Flow- Estimates Forecasting Financial Statements

Risk and Return Defining Risk and Return Using Probability Distributions to Measure Risk Attitudes Toward Risk Risk and Return in a Portfolio Context Diversification The Capital Asset Pricing Model(cM)

The Time Value of Money The Interest Rate Simple Interest Compound Interest Amortizing A Loan

Types of Finance Government Finance Business Finance Macro Finance Micro Finance Personal Finance

第一节公司重整 第二节公司破产 第三节公司清算