5.1经营决策的意义和分类 5.2经营决策的程序和一般原则

1.0 概述 1.1 流体的物理性质 1.2 流体静止的基本方程 1.3 流体流动的基本概念 1.4 流体流动的总衡算方程 1.10 流动阻力的计算 1.11 管路计算与流量测量

1.Introduction moManaging information systems today comprises the areas of application development, primarily process ng and data modeling, as well as system introduction training, maintenance, and the task of coping with innovation, meaning the responsibility of keeping the technological basis up to date Developing and running specialised systems, general information information systems and open and integrated

一、财务报表分析和报告 二、财务分析应用与解释 三、杜邦分析体系、EVA以及上市公司财务报表

Earnings Persistence Recasting and Adjusting Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective

Short-Term Forecasting Objective and Users Main objective is analysis of liquidity Sufficient cash to effectively operate Ability to service short-term debt Liquidity is of interest to both internal and external users Managers(cash for operations) Creditors (loan safeguards) Investors(return implications) Auditors( going concern analysis) Numerous others

Return on Invested Capital Importance of Joint Analysis Joint analysis is where one measure is assessed relative to another Return on invested capital (ROI) is an important joint analysis

Income Measurement Concepts Illustration Facts: Company with$100,000 in cash Buys condo for$100,000 Rents condo for $12,000 per year End of the first year: Condo valued at

Current Asset Introduction Classification Current (short- Noncurrent term)Assets (Long-Term) Assets Resources or claims to resources that are Resources or claims expected to be sold

Financial Reporting Environment Regulators Industry Alternative Information Practices Sources Economy and Industry Information