Bond Characteristics reading the financial pages Bond Prices and Yields Bond prices and interest rates YTM vs. current yield Rate of Return Interest Rate Risk The Yield Curve Nominal and Real Rates of Interest Default Risk

How Dividends are Paid How Do Companies Decide on Dividend Payments Why Dividend Policy Should Not Matter Why Dividends May Increase Firm Value Why Dividends May Reduce Firm Value

一、评价企业或管理过去的财务业绩，与评价标准相比较。 二、确认问题之所在及实力- 尤其在经营成果、资源运用和资金活动方面。 三、预测企业的生存能力和成长状况- 在战略性计划和外部投资决策上很重要，尤其在吸收合并方面

一、企业决策与信息内容 二、企业的经营活动 三、会计的概念 四、会计信息的使用者 五、财务会计与管理会计

When there are no taxes and capital markets function well. it makes no difference whether the firm borrows or individual shareholders borrow. Therefore. the market value of a company does not depend on its capital structure

Common Stock Preferred Stock Corporate Debt Convertible Securities Patterns of Corporate Financing

Geothermal's Cost of Capital Weighted Average Cost of Capital (WACc) Capital Structure Required Rates of Return Big Oil's WACC SInterpreting WACC Flotation Costs

Investment Decision vs. Financing Decision Market Efficiency Weak form efficiency Semi- -strong form efficiency Strong form efficiency Lessons of Market Efficiency

Topics Covered Net Present value ther Investment Criteria Project Interactions Capital Rationing IrwinMcGraw-Hill The McGraw-Hill Companies, Inc., 2001

四川大学：《财务管理》课程教学资源_教学大纲