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

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

The Business, Tax, and Financial Environments The Business Environment The Tax Environment The Financial Environment

第一节公司重整 第二节公司破产 第三节公司清算

Convertibles, Exchangables, and Warrants Convertible Security Features Use of Convertibles Value of Convertible Securities Exchangeable Bonds Warrants

第一节筹资渠道 第二节筹资方式 第三节资金成本 第四节资本结构

第一节固定资产投资概述 第二节投资决策指标 第三节固定资产更新投资决策 第四节证券投资分析

第一节公司利润分配 第二节股利及股利支付 第三节股利理论与分配政策

一、资产负债表结构分析表