本书按财务管理专业主干课程的架构分为12个专题，分别介绍财务管理专业各个方面的知识要点，给出相关背景知识引导学生主动获取以扩展视野，尽量体现财务管理专业的背景知识、基本理念与核心内容。

推荐序
第2版前言
第1版前言
Topic 1 Introduction to Financial Management (1) 财务 管理概述 (1)
新闻视听News in Media..........................................1
名人名言Wisdom.....................................................1
微型案例Mini Case..................................................2
概览Overview...........................................................2
正文Text...................................................................2
1.1 Financial Management and Financial
1.1 Manager............................................................2
1.2 Financial Management Decision.......................3
1.3 Risk-Return Tradeoff........................................6
核心词汇Core Words and Expressions.....................6
思考与探索Thinking and Exploration......................7
汉译英Translation.....................................................7
知识扩展More Knowledge.......................................7
相关网址Useful Websites.......................................10
Topic 2 Introduction to Financial Management (2) 财务 管理概述 (2)
新闻视听News in Media........................................11
名人名言Wisdom...................................................11
微型案例Mini Case................................................12
概览Overview........................................................12
正文Text.................................................................12
2.1 Types of Business Organization....................12
2.2 Corporate Structure of the Company..............14
2.3 Objectives of Financial Management............16
2.4 Separation of Ownership and Control...........18
2.5 Agency Relationships.....................................18
核心词汇Core Words and Expressions..................20
思考与探索Thinking and Exploration...................21
汉译英Translation..................................................21
知识扩展More Knowledge....................................22
相关网址Useful Websites......................................28
Topic 3 Interpreting Financial Statements诠释财务报表
新闻视听News in Media........................................29
名人名言Wisdom...................................................29
微型案例Mini Case................................................29
概览Overview.........................................................30
正文Text.................................................................30
3.1 Basics of Annual Reports and Financial
3.1 Statements.......................................................30
3.2 Balance Sheet..................................................32
3.3 Income Statement............................................35
3.4 Statement of Retained Earnings......................37
3.5 Statement of Cash Flow..................................38
核心词汇Core Words and Expressions...................41
思考与探索Thinking and Exploration....................42
汉译英Translation...................................................43
知识扩展More Knowledge.....................................43
相关网址Useful Websites.......................................45
Topic 4 Financial Ratio Analysis 财务比率分析
新闻视听News in Media........................................46
名人名言Wisdom...................................................46
微型案例Mini Case................................................46
概览Overview.........................................................47
正文Text.................................................................47
4.1 Financial Ratio Analysis.................................47
4.2 Liquidity Ratios...............................................49
4.3 Debt Management Ratios................................51
4.4 Asset Management Ratios...............................53
4.5 Profitability Ratios..........................................56
4.6 Market Value Ratios.......................................59
4.7 Uses and Limitations of Financial Ratio Analysis..................60
核心词汇Core Words and Expressions...................61
思考与探索Thinking and Exploration...................62
汉译英Translation..................................................62
知识扩展More Knowledge....................................63
相关网址Useful Websites......................................63
Topic 5 Time Value of Money and Valuation货币时间 价值与估价
新闻视听News in Media........................................64
名人名言Wisdom...................................................64
微型案例Mini Case................................................65
概览Overview........................................................66
正文Text.................................................................66
5.1 Central Concepts in Financial Management...66
5.2 Simple vs. Compound Interest Rates and Future vs. Present Value...............67
5.3 Annuity...........................................................68
5.4 Valuation Fundamentals..................................72
5.5 Bond Valuation...............................................75
5.6 Common Stock Valuation...............................78
核心词汇Core Words and Expressions..................82
思考与探索Thinking and Exploration...................83
汉译英Translation..................................................83
知识扩展More Knowledge....................................84
相关网址Useful Websites......................................84
Topic 6 Risk and Return风险与收益
新闻视听News in Media........................................85
名人名言Wisdom...................................................85
微型案例Mini Case................................................86
概览Overview.........................................................86
正文Text.................................................................87
6.1 Introduction to Risk and Return......................87
6.2 Efficient Market Hypothesis (EMH)...............90
6.3 Portfolio Theory..............................................94
6.4 Beta and Capital Asset Pricing Model.............97
6.5 Arbitrage Pricing Theory................................99
核心词汇Core Words and Expressions.................100
思考与探索Thinking and Exploration..................101
汉译英Translation.................................................101
知识扩展More Knowledge...................................101
相关网址Useful Websites.....................................103
Topic 7 Capital Budgeting 资本预算
新闻视听News in Media......................................104
名人名言Wisdom.................................................104
微型案例Mini Case..............................................104
概览Overview.......................................................105
正文Text...............................................................105
7.1 Capital Investment decisions.........................105
7.2 Guidelines for Estimating Project Cash 7.2 Flows.............................................................107
7.3 Investment Rules...........................................108
7.4 Business Practice...........................................110
7.5 Analyzing Project Risk.................................111
7.6 Project Selection with Resource Constrains....113
7.7 Qualitative Factors and the Selection of 7.7 Projects..........................................................114
7.8 The Post-Audit..............................................115
核心词汇Core Words and Expressions.................116
思考与探索Thinking and Exploration..................116
汉译英Translation.................................................116
知识扩展More Knowledge...................................117
相关网址Useful Websites.....................................117
Topic 8 Capital Market and Raising Funds资本市场与资金筹集
新闻视听News in Media.......................................118
名人名言Wisdom..................................................118
微型案例Mini Case...............................................118
概览Overview.......................................................119
正文Text................................................................119
8.1 Financial Markets..........................................119
8.2 Investment Banks.........................................122
8.3 The Decision to Go Public............................123
8.4 Cost of Capital Concept...............................125
核心词汇Core Words and Expressions................127
思考与探索Thinking and Exploration.................128
汉译英Translation................................................128
知识扩展More Knowledge..................................128
相关网址Useful Websites....................................130
Topic 9 Capital Structure资本结构
新闻视听News in Media......................................132
名人名言Wisdom.................................................132
微型案例Mini Case..............................................132
概览Overview......................................................133
正文Text...............................................................133
9.1 The Choices: Types of Financing.................133
9.2 The Financing Mix.......................................137
9.3 Understanding Financial Risk.......................138
9.4 Capital Structure and the Value of a Firm...138
9.5 Checklist for Capital Structure Decisions.....143
核心词汇Core Words and Expressions.................145
思考与探索Thinking and Exploration..................146
汉译英Translation.................................................146
知识扩展More Knowledge...................................146
相关网址Useful Websites.....................................148
Topic 10 Dividend Policy 股利政策
新闻视听News in Media......................................149
名人名言Wisdom.................................................149
微型案例Mini Case..............................................150
概览Overview.......................................................151
正文Text...............................................................151
10.1 Dividends and Dividend Policy...................151
10.2 The Dividend Puzzle...................................154
10.3 Factors Influencing the Dividend Decision.....156
10.4 Dividend Policies........................................158
10.5 Stock Repurchases......................................159
核心词汇Core Words and Expressions.................161
思考与探索Thinking and Exploration..................161
汉译英Translation.................................................162
知识扩展More Knowledge...................................162
相关网址Useful Websites.....................................163
Topic 11 Working Capital Management营运资本管理
新闻视听News in Media......................................164
名人名言Wisdom.................................................164
微型案例Mini Case..............................................164
概览Overview.......................................................165
正文Text...............................................................165
11.1 Introduction to Working Capital nagement.........................165
11.2 Cash Management......................................166
11.3 Accounts Receivable Management.............170
11.4 Inventory Management...............................173
核心词汇Core Words and Expressions................176
思考与探索Thinking and Exploration.................177
汉译英Translation................................................177
知识扩展More Knowledge..................................177
相关网址Useful Websites....................................179
Topic 12 International Financial Management国际财务管理
新闻视听News in Media......................................180
名人名言Wisdom.................................................180
微型案例Mini Case..............................................180
概览Overview......................................................181
正文Text...............................................................181
12.1 Introduction................................................181
12.2 Foreign Exchange Market...........................184
12.3 Exchange Rate Parity..................................187
12.4 Multinational Capital Budgeting.................190
12.5 International Financial Decision.................191
12.6 Working Capital Management....................191
12.7 Hedging Currency Risk..............................192
核心词汇Core Words and Expressions................195
思考与探索Thinking and Exploration.................196
汉译英Translation................................................196
知识扩展More Knowledge..................................196
相关网址Useful Websites....................................199
参考文献