第一节费用的确认与让量原理 第二节生产成本与销售成本 第三节期间费用

第一节收入概述 第二节主营业务收入 第三节其他业务收支 第四节建造合同收入

《中级财务会计学》课程教学资源（PPT课件讲稿）目录

《中级财务会计学》课程教学资源（PPT课件讲稿）封面

一、经济意义 二、国内外栽培历史 三、葡萄栽培现状 四、主要种类和优良品种 五、生物学特性

一、菜肴配制的类型 (一)依菜肴配制在烹调工艺流程中的位置分: 1.冷菜配制 配制一般冷菜的方法有三种:单一原料冷盘的配制

Course overview The focus of this course is on financial theory and empirical evidence that are useful for investment decisions. The topics include: Financial theory: This include portfolio theory, CAPM, APT, discount factor model, they are important for decision-making in investments;

Capital allocation The choice of proportion in safe asset and proportion in risky asset; Most institutional investors follows top- down analysis---The first part is asset allocation and the next part is security selection decision

Arbitrage Pricing Theory Arbitrage-arises if an investor can construct a zero investment portfolio with a sure profit Since no investment is required, an investor can create large positions to secure large levels of profit

INVESTMENTS Fourth Edition Efficient Market Hypothesis (EMHD Do security prices reflect information Why look at market efficiency Implications for business and corporate finance Implications for investment