财务管理专业英语2024-2025（1)

齐筱，黄凌

目录

  • 1 Unit 1 Introduction to Financial Management(1)
    • 1.1 Financial Management and Financial Manager
    • 1.2 Financial Management Decision
  • 2 Unit 2 Introduction to Financial Management(2)
    • 2.1 Types of Business Organization
    • 2.2 Corporate Structure of the Company
    • 2.3 Objectives of Financial Management
    • 2.4 Separation of Ownership and Control
  • 3 Unit 3 Interpreting Financial Statements
    • 3.1 Basics of Annual Reports and Financial Statements
    • 3.2 Balance Sheet
    • 3.3 Income Statement
    • 3.4 Statement of Retained Earnings
    • 3.5 Statement of Cash Flow
  • 4 Unit 4 Financial Ratio Analysis
    • 4.1 Financial Ratio Analysis
    • 4.2 Liquidity Ratios
    • 4.3 Debt Management Ratios
    • 4.4 Asset Management Ratios
    • 4.5 Profitability Ratios
    • 4.6 Market Value Ratios
    • 4.7 Uses and Limitation of Financial Ratio Analysis
  • 5 Time Value of Money and Valuation
    • 5.1 Central Concepts in Financial Management
    • 5.2 Simple vs. Compound Interest Rates and Future vs. Present Value
    • 5.3 Annuity
    • 5.4 Valuation Fundamentals
    • 5.5 Bond Valuation
    • 5.6 Common Stock Valuation
Types of Business Organization

2.1.1 Sole Proprietorship 

an unincorporated business owned by one person

 

2.1.2 Partnership 

owned by two or more individuals (called partners) 

Limited partnership——general partners, limited partners

 

2.1.3 Corporation 

a legal entity separate from its owners(public corporation, private corporation, closely held corporation)， shares represent a claim to corporate profits.