Fund Analysis, Cash-Flow Analysis, and Financial Planning Flow of Funds(Sources and Uses) Statement Accounting Statement of Cash-Flows- ash- Flow Forecasting Range of Cash-Flow- Estimates Forecasting Financial Statements

Cash and Marketable Securities Management Motives for Holding Cash Speeding Up Cash Receipts Cash Payouts Electronic Commerce

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

一、企业筹资的目的和种类 ； 二、企业筹资的渠道和方式 ； 三、企业权益资本筹集方式及优缺点 ； 四、企业负债资金筹集方式及优缺点

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

第一节 基本概念 第二节 终值和现值 第三节 年金 第四节 复利期间和有效利率

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

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