一、教学目的: 通过本节学习使学生掌握综合指数的编制方法,了解国民经济常见统计指 数的编制原理,并进而将综合指数的分析方法运用于经济分析与管理分析中

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

Risk and Managerial Options in Capital Rudgeting The Problem of Project Risk Total Project Risk Contribution to Total Firm Risk: Firm-Portfolio Approach Managerial Options

Capital Budgeting and Estimating Cash Flows The Capital Budgeting Process Generati ng Investment Project Proposals Estimatin

Accounts Receivable and Inventory Management Credit and Collection Policies Analyzing the Credit Applicant Inventory Management and Control

Overview of Working Capital Management Working Capital Concepts Working Capital Issues Financing Current Assets: Short-Term and Long-Term Mix Combining Liability Structure and Current Asset Decisions

Financial Statement Analysis Financial Statements A Possible Framework for Analysis Ratio Analysis Trend Analysis CommonSize- and Index Analysis

The Valuation of Long Term Securities Distinctions Among Valuation Concepts Bond Valuation Preferred Stock Valuation Common Stock Valuation Rates of Return (or Yields)