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

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

安徽财经大学会计学院：财务管理学及案例分析_应收账款管理

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

一、资本预算决策方法的评价与缺陷修正 (一)净现值法 1、基本原理 净现值=未来现金净流量现值-原始投

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

The Capital Market Public Issue Privileged Subscription Regulation of Security Offerings Private Placement Initial Financing Signaling Effects The Secondary Market

Long-Term Debt, Preferred Stock, and Common Stock Bonds and Their Features Types of Long-Term- Debt Instruments Retirement of Bonds Preferred Stock and Its Features Rights of Common Shareholders Dual-Class Common Stock

Dividend Policy Passive Versus Active Dividend Policies Factors Influencing Dividend Policy Dividend Stability Stock Dividends and Stock Splits Stock Repurchase

Operating and Financial Leverage Operating Leverage Financial Leverage Total Leverage Cash -Flow- Ability to Service