《财务管理》课程教学大纲
财务管理教学大纲
财务管理教学大纲一、课程目标本教学大纲旨在帮助学生全面了解财务管理的基本概念和理论，以及应用财务分析工具和技巧来做出有效的财务决策。
通过本课程的学习，学生将能够：1. 掌握财务管理的基本概念和原理。
2. 理解财务报表的编制和分析方法。
3. 学会运用财务比率和指标分析企业的财务状况。
4. 了解资本预算和投资分析的基本原则。
5. 学会运用风险管理工具和方法评估财务风险。
6. 掌握资本结构管理和财务杠杆的理论和实践。
7. 熟悉股票和债券市场，了解融资和股权融资的方法和策略。
8. 学会运用财务规划和控制原理优化企业的财务运营。
二、课程内容1. 财务管理导论a. 财务管理的定义和基本原理b. 财务管理的职能和目标c. 财务管理的相关法律和道德规范2. 财务报表分析a. 财务报表的基本结构和要素b. 财务报表的编制和分析方法c. 财务指标和比率的计算和解读3. 资本预算和投资决策a. 资本预算的基本原则和决策方法b. 投资项目的评估和选择c. 风险评估和风险管理工具的应用4. 资本结构管理a. 资本结构的定义和组成b. 杠杆效应和财务杠杆比率的分析c. 资本结构优化和资本成本控制5. 融资和股权融资a. 融资的基本原则和方式b. 债务融资和股权融资的比较和分析c. 股票和债券市场的运作和交易机制6. 财务规划和控制a. 财务预算的编制和控制b. 现金流量管理和预测c. 资本运营周期和绩效评估三、教学方法1. 授课通过课堂讲解，向学生介绍财务管理的相关理论和原则，讲解财务报表分析和财务决策方法。
2. 案例分析使用实际案例，让学生应用所学知识解决真实世界的财务管理问题，培养实际操作能力。
3. 小组讨论将学生分成小组，让他们一起讨论财务管理的相关问题，并提出解决方案，加强合作和团队精神。
4. 独立研究学生需要自主研究和阅读相关财务管理的文献和案例，提高他们的学习能力和独立思考能力。
四、评估方法1. 平时表现（30%）包括课堂参与度、小组讨论、独立研究等方面的评估。
财务管理综合实训教学大纲.doc
《财务管理综合实训》课程大纲（试用）课程代码：课程性质：专业必修课程课程学时：80前置、后续课程：本课程实习对象是财务管理、会计学相关专业本科生，本课程属于专业必修课。
财务会计实习，是为了巩固、应用《财务会计》的理论知识；根据《企业会计准则》的规定，融会计理论与实践为一体，对企业经济业务进行记账、算账、报账等账务处理，特别是围绕着资产、负债、所有者权益、收入、费用和利润等企业会计事项进行核算，通过实习使学生达到巩固和加深理解所学财务会计理论知识，加强实际动手能力和操作能力的目的，学以致用。
与相关课程联系：本课程的前置课程是《会计学基础》、《财务会计学》、《财务管理》、《成本会计》、《管理会计》等课程，本课实训为以后学习财会专业知识，奠定了良好的账务处理基础。
一、课程整体目标：本实习课是配合中级财务会计理论课的实践课，具有浓厚的实践性和具体操作性。
会计模拟实训的目的是全面提高学生的识证能力、制证能力、登账能力和编制会计报表以及经济活动分析能力。
通过工业会计模拟实训，熟悉成本计算操作技术处理程序，掌握材料采购成本计算、产品生产成本计算和产品销售成本计算的基本操作技能，掌握资产负债表、利润表、利润分配表及现金流量表的编制方法。
加深对会计，特别是企业会计的理论知识及方法的掌握与运用，提高会计工作技能。
二、教学条件：教室或会计手工实验室，使用会计凭证、会计账簿和会计报表等实训资料三、教学方法：完全通过学生手工实习操作掌握会计核算整套程序。
四、课程内容设计：本课程主要采用学生动手实际操作训练为主、指导教师引导为辅的方法，达到理论指导实践、实践促进理论学习目的。
总学时：80学时，总学分：5学分。
时间内容要求第1周开账工作根据资料登记期初余额第2周供应过程核算业务填制原始凭证、记账凭证第3周生产过程核算业务填制原始凭证、记账凭证第4周生产过程核算业务填制原始凭证、记账凭证第4周销售过程核算业务填制原始凭证、记账凭证第6周期末转账业务填制原始凭证、记账凭证第7-10周登帐业务编制科目汇总表，登记总账；根据记账凭证，登记明细帐第n-13周登帐业务编制科目汇总表，登记总账；根据记账凭证，登记明细帐第14、15周编制财务报表工作编制资产负债表、损益表、现金流量表第16周凭证装订、园结、考核注：登账业务也可以灵活分散安排在每日进行，指导教师对实习内容可以根据学生实际操作情况做出相应调整。
财务管理课程教学大纲
《财务管理》课程教学大纲课程名称：财务管理课程代码： INDE2018英文名称： Financial and Costing Management课程性质：专业必修课程学分/学时：3学分/54学时开课学期：第5学期适用专业：工业工程先修课程：基础会计、工程经济、经济学基础、管理学基础后续课程：无开课单位：机电工程学院课程负责人：窦云霞大纲执笔人：窦云霞大纲审核人：杨宏兵一、课程性质和教学目标（在人才培养中的地位与性质及主要内容，指明学生需掌握知识与能力及其应达到的水平）课程性质：财务管理是工业工程专业的一门专业选修课程；本课程也是管理类其他专业和经济类部分专业的学科基础课程。
它以 "企业"为对象，以管理学原理为基础，阐述了企业财务管理的基本原理与方法。
教学目标：通过本课程的学习，使学生明确财务管理的含义，目标和特点，认识做好财务管理工作对于促进生产经营、提高经济效益的重要意义；理解财务管理的基本内容，懂得各种财务活动的联系以及财务活动同其他经济活动的联系；在系统掌握财务管理的基本理论和基本知识的基础上，熟练掌握财务管理的各种业务方法，具有一定的财务分析和解决财务管理问题的能力，为经营决策服务，并为学习其他课程打下良好的基础。
二、课程教学内容及学时分配（含课程教学、自学、作业、讨论等内容和要求，指明重点内容和难点内容。
重点内容：★；难点内容：∆）1、总论（3学时）1.1财务管理的概念1.2财务管理的目标1.3企业组织形式与财务经理1.4财务管理的环境目标及要求：1)掌握企业财务管理的概念、目标；2)熟悉企业组织形式与财务管理环境。
讨论内容：1．财务管理与财务会计的区别与联系。
2. 财务管理在企业管理中的地位与作用。
2、财务管理的价值观念（6学时）2.1货币时间价值2.2风险与报酬2.3证券估值目标及要求：1)了解货币的时间价值的概念及算法；2)掌握风险与报酬的关系★；3)掌握证券估值的方法★。
国际财务管理教学大纲
国际财务管理教学大纲一、课程基本信息课程名称：国际财务管理课程类别：专业必修课学分：＿____总学时：＿____授课对象：＿____二、课程目标本课程旨在让学生了解国际财务管理的基本理论、方法和技能，培养学生在全球化背景下进行财务管理的能力。
具体目标包括：1、掌握国际财务管理的基本概念、环境和特点。
2、熟悉外汇风险管理、国际投资决策、国际融资决策等核心领域的理论与方法。
3、具备运用国际财务管理知识分析和解决实际问题的能力。
4、培养学生的全球视野和跨文化沟通能力，以适应日益国际化的财务管理环境。
三、课程内容（一）国际财务管理概述1、国际财务管理的定义、范围和重要性2、国际财务管理的环境因素，包括政治、经济、法律、文化等3、国际财务管理与国内财务管理的区别与联系（二）外汇市场与汇率1、外汇市场的运作机制2、汇率的决定因素和汇率制度3、汇率预测方法（三）外汇风险管理1、交易风险、折算风险和经济风险的识别与衡量2、外汇风险的防范策略，如套期保值、货币选择、提前或延迟收付等3、外汇风险管理的案例分析（四）国际投资决策1、国际直接投资和间接投资的特点与决策程序2、国际投资环境评估3、国际投资项目的现金流量分析和风险评估（五）国际融资决策1、国际融资渠道，如国际股权融资、国际债务融资、国际贸易融资等2、国际融资成本和资本结构的确定3、国际融资中的风险及其管理（六）国际营运资金管理1、国际现金管理、应收账款管理和存货管理2、国际转移定价的策略与运用（七）国际税收筹划1、国际税收体系和税收差异2、国际税收筹划的方法和策略3、避免国际双重征税的方法（八）跨国公司财务管理1、跨国公司的财务管理体制2、跨国公司内部资金转移和业绩评价3、跨国并购中的财务管理问题四、教学方法1、课堂讲授：讲解国际财务管理的基本理论和方法，引导学生建立系统的知识框架。
2、案例分析：通过实际案例分析，培养学生运用所学知识解决实际问题的能力。
3、小组讨论：组织学生进行小组讨论，促进学生之间的思想交流和团队合作能力。
《EXCEL财务管理应用》课程教学大纲
EXCE1财务管理应用课程大纲课程代码：00405221课程学分：2课程总学时：28适用专业：财务管理专业一、课程概述（一）课程的性质本课程是学生本科阶段的专业核心课课程，通过EXCE1等软件来进行财务信息的分析与处理。
本课程教学的主要任务：理论课的教学以EXCE1为核心，以EXCE1的操作全面讲解财务信息的分析与处理的主要内容，包括：EXCe1在财务管理与分析中的应用基础，公式及函数的应用，数据分析处理，并结合财务实例进行联系与引申。
同时，合理设置实验内容以配合理论课的教学，明确每一次实验的训练目标，体现实用性的实验理念，对每个实验尽可能不给学生过多的提示而使其自己联系，以贴近实际使用，使学生未来能够尽快融入工作。
（二）设计理念与开发思路本课程为学生将来走上集团公司社会财务管理岗位的办公自动化打下基础。
先修课程为《财务管理》、《管理学》，课堂上适当复习初中级财务管理的相关内容，在教学过程中启发学生应用已学的知识和课程内容结合，来解决具体问题。
二、课程目标通过学习本课程，学生应达到：基本掌握EXCeI在财务管理与分析中的应用，具有提出、调查、分析问题的能力，并具有用EXCeI解决财务管理与分析问题的基本能力。
在切实培养提高学生实践动手能力的同时，在实践中不断培养学生独立思考、综合分析、推理判断的能力，科学思维能力和创新意识，培养学生的自学能力，锻炼学生的学习方法，相互协作的团队精神。
强调学生实验前的准备工作，教师在实验课的上一周向学生布置下周实验的内容，让学生有充分的时间准备实验课内容。
课前对实验中的难点进行演示，实验中对学生进行指导，启发学生的手脑并用，培养学生通过实验独立获取知识和操作技能的能力，注重随堂考查，点评学生实验情况和实验报告，不断强化学生的动手能力。
三、课程内容与要求合计四、课程实施建议本课程以网络教学为载体，主要采用案例分析法、主题讨论法等多种教学方法相结合。
网络教学：利用多媒体一体化教室、校园网等资源优势，构建本课程的教学网站，通过网络提供丰富的教学资源。
《保险公司财务管理》课程教学大纲
学时数
课程内容和教学重点
教材/参考书
课程作业
1
2
保险公司财务管理导论概论
2
4
保险公司财务管理的宏观与微观环境
3
4
保险公司财务管理基础和工具
案例分析
4
4
保险公司组织、治理结构和绩效考评
案例分析
5
6
保险公司筹资与管理
案例分析
6
6
保险公司投资与管理
案例分析
7
6
我国公司利润分配与管理
案例分析
8
4
国际保险公司财务管理前沿
自主填写
*如该门课为多位教师共同开设，请对课程负责人加以注明。
课程通过系统分析保险公司财务上的监管要求、测算指标以及管理原则，从微观层面上分析保险行业的特殊性。此外，课程通过案例分析具体讲解现实生活中，保险公司财务管理可能存在的问题。为了更好地体会保险公司决策层的运营过程，课程中还会安排沙盘推演的游戏，帮助学生更好地掌握财务管理的相关知识。
（三）教材和教学参考资料（不少于5种）
（一）课程性质
请根据教学培养方案上的课程性质在以下栏目中选择。
通识教育课程 □ 大类基础课程 □
专业必修课程□ 专业选修课程 √ 其他 □
（二）教学目标和基本内容
理解和掌握保险公司财务管理的基本原则和方法，学会通过财务报表上的会计信息去分析一家保险公司的营运以及盈利能力，体会保险公司经营上不同于其他企业的特殊性。
《保险公司财务管理》课程教学大纲
课程代码
编写时间
2022年3月
课程名称
保险公司财务管理
英文名称
Financial Management of Insurance Companies
国际财务管理 教学大纲
《国际财务管理》教学大纲课程：国际财务管理院系：会计学院教研室：专业财务教研室目录一、教学大纲编写说明 (2)二、课程课时分配表 (4)三、教学大纲目录 (5)四、教学大纲1.第一章国际财务管理导论 (7)2.第二章国际财务管理与文化、政治、法律环境 (10)3.第三章国际财务管理与经济环境 (13)4.第四章企业外汇风险管理 (17)5.第五章企业国际融资运作 (21)6.第六章企业国际投资分析 (24)7.第七章跨国经营的业绩评价与控制 (27)教学大纲编写说明一、本课程的性质随着我国加入WTO组织，经济开放的步伐加快，外国投资者加快了对中国的国际直接投资，中国企业也开始走出国门。
企业的国际业务数量增加，导致财务管理内容增加，国际财务管理已被提上议事日程。
该课程主要阐述企业跨出国界的特殊财务管理理论及技术，这一课程的研究和学习，必将提高我国企业财务管理工作的管理水平。
二、教学目的和要求国际财务管理课程的教学是针对财务管理专业的学生，使他们在不长的一段时期（一个学期）内，比较清楚地了解、理解和掌握国际财务的基本知识，这包括理论知识，还包括大部分具有可操作性的实务知识。
要求对这门课程的基本框架结构、基本概念、基本理论和基本操作程序必须掌握。
对难点问题反复思考和认真分析。
三、本课程教学内容安排本课程的内容分六个部分：第一部分为国际财务管理导论，主要介绍国际企业与经济全球化，国际财务管理的基本概念和特征。
第二部分为国际财务管理环境，介绍国际财务管理的文化、政治、法律、经济环境，重点介绍与国际财务关系较紧密的国际金融环境。
第三部分是企业外汇风险管理，包括外汇经营风险管理、外汇交易风险管理与外汇会计折算风险管理。
第四部分为国际融资运作，包括国际金融市场与国际融资、跨国公司资本成本与资本结构、国际营运资本管理。
第五部分为国际投资分析，包括国际投资组合、公司战略与国外直接投资、跨国公司资本预算，政治风险评价与管理。
财务管理课程大纲完整版
财务管理课程教学设计案例一、课程整体设计（一）课程设置—依据会计专业岗位职业能力要求开设该课程会计专业岗位职业能力要求：能熟练掌握财务管理方法和理论；能熟练掌握企业筹资、投资的渠道和方式；会运用金融工具计算财务管理的相关指标；能合理编制财务预算；能正确进行财务决策。
2.课程定位该课程旨在帮助学生树立财务管理理念，掌握财务预测、财务决策、财务预算、财务控制及财务分析的各种方法及专业技能，养成诚实守信的职业道德和认真负责、善于沟通的工作能力，培养学生运用财务管理方法和技能解决中小企业资金筹集管理、投资管理、营运资金管理及收益分配管理等财务管理实践问题的核心职业能力。
《财务管理》课程是依据会计专业培养目标和中小企业财务管理岗位的职业能力与职业素质所开设的一门会计专业主干课程。
是会计专业的核心课程之一。
3.课程位置《财务管理》课程以《会计职业基础》、《统计学原理》、《财务会计》、《财政与金融》、经济法》等课程的学习为基础，是进一步学习《证券投资》、《资产评估》、《税收筹划》、《会计报表分析》等课程的基础，也是学生中级会计职称考试的必考课程之一。
4.课程目标学院人才培养目标：培养“脑子灵、懂管理、善经营、会动手、身心好、讨人喜”的高素质技能型专门人才。
会计专业的人才培养目标：立足淮安、面向江苏，为中小企业培养“讲诚信、重操守、负责任，精算善管”的适应出纳、会计核算、会计管理和财务管理岗位需要的高素质技能型会计人才。
该课程总体目标：帮助学生树立财务管理理念，掌握财务预测、财务决策、财务预算、财务控制及财务分析的各种方法及专业技能，养成诚实守信的职业道德和认真负责、善于沟通的工作能力，培养学生运用财务管理方法和技能解决中小企业资金筹集管理、投资管理、营运资金管理及收益分配管理等财务管理实践问题的核心职业能力。
具体目标如下：知识目标：1.熟悉《会计法》、《企业财务通则》、《企业会计准则》、《企业内部控制规范》、《公司法》等有关企业财务管理的法规；2.能合理筹集资金，正确投资决策，有效营运资产，规范收益分配等财务主要业务。
财务管理(英语)-教学大纲
《财务管理基础（双语）》教学大纲课程编号：课程类型：专业课总学时：32 讲课学时：32 实验（上机）学时：0 学分：2适用对象：先修课程：财务会计、概率与统计一、课程的教学目标Financial management is a foundation course for undergraduate students in accounting school. Financial management draws on the knowledge acquired in other areas of accounting, including terms and concepts from the fields of financial accounting, managerial economics, and quantitative methods. A solid understanding of basic mathematics and its application in business contexts is required.Financial management emphasizes on the major decisions made by financial executives of an organization. Topics introduced in this course include the following: • Financial planning• Working capital management• Capital budgeting• Strategic decision making• Cost of capital• Security valuation二、教学基本要求1.Teaching RequirementsFirstly, a learning bridge between theory and practice should be built. While teaching, teachers should emphasize on the financial theories and the role in guiding practice. The ability of using theory knowledge to analysis typical financial cases andsolve practical problems should be trained. Thirdly, a variety of teaching methods should be used. Theory teaching should combine with case study and classroom teaching should combine with students’self-study. Various learning methods are encouraged to be adopted to help students to consolidate the learned knowledge.2. Selection Principles of Teaching MaterialsThe content of teaching materials should cover the main points and basic methods of corporate finance and the framework of teaching materials should be universally accepted in China. However, the framework of the teaching materials should be strict in structure and have a clear logic relationship. While explaining the basic theories and methods of finance, the teaching materials should combine those theories with practice to conform the trend. The latest development of corporate finance should also be included in the teaching materials.3. Teaching Method and Grade sTeaching Method: While teaching, the key points should be focused and difficult points should be taught clearly. Modern means of teaching are encouraged to be used. Exercises are used to help students to prepare and review the lessons. Extra newspapers, magazines and website should be provided, and students are encouraged to use these channels to collect information combined with theory principles learned in the class to analyze and solve practical problems. Homework are required to be completed by individuals or discussed in groups according to the difficulty of the problems.Grades:Homework and test in classroom: 30%;Final Examination: 70%.三、各教学环节学时分配教学课时分配四、教学内容Part 1 Introduction of Financial ManagementChapter 1 The Role of Financial ManagementWhat is Financial Management?The Goal of the FirmCorporate GovernanceOrganization of the Financial Management FunctionKey Learning Points：What is Financial Management?The Goal of the FirmObjectives：After Studying Chapter 1, you should be able to: Explain why the role of the financial manager today is so important. Describe "financial management" in terms of the three major decision areas that confront the financial manager.Identify the goal of the firm and understand why shareholders' wealth maximization is preferred over other goals. Understand the potential problems arising when management of the corporation and ownership are separated (i.e., agency problems). Demonstrate an understanding of corporate governance.Discuss the issues underlying social responsibility of the firm. Understand the basic responsibilities of financial managers and the differences between a "treasurer" and a "controller."Questions：1. If all companies had an objective of maximizing shareholder wealth, would people over-all tend to be better or worse off?2. Contrast the objective of maximizing earnings with that of maximizing wealth.3. What is financial management all about?4. Explain why judging the efficiency of any financial decision requires the existence of a goal?5. What are the three major function of the financial manager? How are they related?6. Should the managers of a company own sizable amounts of common stock in the company? Why are the pros and cons?7. As an investor, do you think that some managers are paid too much? Do their rewards come at your expense?8. How does the notion of risk and reward govern the behavior of financial managers?9. What is corporate governance? What role does a corporation’s board of directors play in corporate governance?10. Compare and contrast the role that a firm’s treasurer and controller have in the operation of the firm.Chapter 2 The Business, Tax, and Financial EnvironmentsThe Business EnvironmentThe Tax EnvironmentThe Financial EnvironmentKey Learning Points：The Tax EnvironmentThe Financial EnvironmentObjectives：After Studying Chapter 2, you should be able to: Describe the four basic forms of business organization in the United States – and the advantages and disadvantages of each. Understand how to calculate a corporation's taxable income and how to determine the corporate tax rate - both average and marginal. Understand various methods of depreciation. Understand why acquiring assets through the use of debt financing offers a tax advantage over both common and preferred stock financing. Describe the purpose and make up of financial markets. Demonstrate an understanding of how letter ratings of the major rating agencies help you to judge a security’s default risk. Understand what is meant by the term “term structure of interest rates”and relate it to a “yield curve.”Questions：1. What is the principal advantage of the corporate form of business organization? Discuss the importance of this advantage to the owner of a small family restaurant. Discuss the importance of this advantage to a wealthy entrepreneur who owns several businesses.2. What are some of the disadvantages of (a) a sole proprietorship? (b) a partnership? (c) a limited liability company (LLC)?3. Are individual tax rates progressive or regressive in the sense of increasing or decreasing with income levels?4. The method of depreciation does not alter the total amount deducted from income during the life of an asset. What does it alter and why is that important?5. What is the purpose of financial markets? How can this purpose be accomplished efficiently?6. What is meant by making the financial markets more efficient? More complete?7. What are the major sources of external financing for business firms?8. In addition to financial intermediaries, what other institutions andarrangements facilitate the flow of funds to and from business firms?Part 2 ValuationChapter 3 The Time Value of MoneyThe Interest RateSimple InterestCompound InterestAmortizing a LoanCompounding More Than Once per YearKey Learning Points：Simple InterestCompound InterestObjectives：After Studying Chapter 3, you should be able to: Understand what is meant by "the time value of money." Understand the relationship between present and future value. Describe how the interest rate can be used to adjust the value of cash flows – both forward and backward – to a single point in time. Calculate both the future and present value of: (a) an amount invested today; (b) a stream of equal cash flows (an annuity); and (c) a stream of mixed cash flows.Distinguish between an “ordinary annuity” and an “annuity due.” Use interest factor tables and understand how they provide a shortcut to calculating present and future values. Use interest factor tables to find an unknown interest rate or growth rate when the number of time periods and future and present values are known. Build an “amortization schedule” for an installment-style loan.Questions：1. What is simple interest?2. What is compound interest? Why is it important?3. What kinds of personal financial decisions have you made that involve compound interest?4. What is an annuity? Is an annuity worth more or less than a lump sum payment received now that would be equal to the sum of all the future annuity payment?5. What type of compounding would you prefer in your savings account? Why?6. Contrast the calculation of future (terminal) value with the calculation of present value. What is the difference?7. What is the advantage of using present value tables rather than formulas? Chapter 4 The Valuation of Long-Term SecuritiesDistinctions Among Valuation ConceptsBond ValuationPreferred Stock ValuationCommon Stock ValuationRates of Return (or Yields)Key Learning Points：Bond ValuationPreferred Stock ValuationCommon Stock ValuationObjectives：After Studying Chapter 4, you should be able to: Distinguish among the various terms used to express value. Value bonds, preferred stocks, and common stocks. Calculate the rates of return (or yields) of different types of long-term securities. List and explain a number of observations regarding the behavior of bond prices.Questions：1. What connection, if any, does a firm’s market value have with its liquidationand/or going-concern value?2. Could a security’s intrinsic value to an investor ever differ from the security’s market value? If so, under what circumstances?3. In what sense is the treatment of bonds and preferred stock the same when it comes to valuation?4. A20-year bond has a coupon rate of 8%, and another bond of the same maturity has a coupon rate of 15%. If the bonds are alike in all other respects, which will have the greater relative market price decline if interests increase sharply? Why?5. Why are dividends the basis for the valuation of common stock?6. Why is the growth rate in earnings and dividends of a company likely to taper off in the future? Could the growth rate increase as well? If it did, what would be the effect on stock price?7. Using the constant perpetual growth dividend valuation model, could you havea situation in which a company grows at 30% per year (after subtracting out inflation) forever? Explain.Chapter 5 Risk and ReturnDefining Risk and ReturnUsing Probability Distributions to Measure RiskAttitudes Toward RiskRisk and Return in a Portfolio ContextDiversificationThe Capital Asset Pricing Model (CAPM)Efficient Financial MarketsKey Learning Points：Using Probability Distributions to Measure RiskAttitudes Toward RiskDiversificationThe Capital Asset Pricing Model (CAPM)Objectives：After Studying Chapter 5, you should be able to: Understand the relationship (or “trade-off”) between risk and return. Define risk and return and show how to measure them by calculating expected return, standard deviation, and coefficient of variation. Discuss the different types of investor attitudes toward risk. Explain risk and return in a portfolio context, and distinguish between individual security and portfolio risk. Distinguish between avoidable (unsystematic) risk and unavoidable (systematic) risk and explain how proper diversification can eliminate one of these risks. Define and explain the capital-asset pricing model (CAPM), beta, and the characteristic line. Calculate a required rate of return using the capital-asset pricing model (CAPM). Demonstrate how the Security Market Line (SML) can be used to describe this relationship between expected rate of return and systematic risk. Explain what is meant by an “efficient financial market” and describe the three levels (or forms) of market efficiency.Questions：1. If investors were not risk averse on average, but rather were either risk indifferent (neutral) or even liked risk, would the risk- return concepts presented in this chapter be valid?2. Define the characteristic line and its beta.3. Why is beta a measure of systematic risk? What is its meaning?4. What is the required rate of return of a stock? How can it be measured?5. Is the security market line constant over time? Why or why not?6. Suppose that you are highly risk averse but that you still invest in common stocks. Will the beta of the stocks in which you invest be more or less than 1.0? Why?7. If a security is undervalued in terms of the capital-asset pricing model, whatwill happen if investors come to recognize this undervaluation?Part 3 Tools of Financial Analysis and PlanningChapter 6 Financial Statement AnalysisFinancial StatementsA Possible Framework for AnalysisBalance Sheet RatiosIncome Statement and Income/Balance Sheet RatiosTrend AnalysisCommon-Size and Index AnalysisKey Learning Points：Balance Sheet RatiosIncome Statement and Income/Balance Sheet RatiosObjectives：After Studying Chapter 6, you should be able to: Understand the purpose of basic financial statements and their contents. Understand what is meant by “convergence” in acco unting standards. Explain why financial statement analysis is important to the firm and to outside suppliers of capital. Define, calculate, and categorize (according to liquidity, financial leverage, coverage, activity, and profitability) the major financial ratios and understand what they can tell us about the firm. Define, calculate, and discuss a firm’s operating cycle and cash cycle. Use ratios to analyze a firm's health and then recommend reasonable alternative courses of action to improve the health of the firm.Analyze a firm’s return on investment (i.e., “earning power”) and return on equity using a DuPont approach. Understand the limitations of financial ratio analysis. Use trend analysis, common-size analysis, and index analysis to gainadditional insights into a firm's performance.Questions：1. What is the purpose of a balance sheet? An income statement?2. Why is the analysis of trends in financial ratios important?3. Auxier Manufacturing Company has a current ratio of 4 to 1 but is unable to pay its bills. Why?4. Can a firm generate a 25% return on assets and still be technically insolvent (unable to pay its bills)? Explain.5. The traditional definitions of collection period and inventory turnover are criticized because in both cases balance sheet figures that are a result of approximately the last month of sales are related to annual sales (in the former case) or annual cost of goods sold (in the latter case). Why do these definitions present problems? Suggest a solution.6. Explain why a long-term creditor should be interested in liquidity ratios?7. Which financial ratios would you be most likely to consult if you were the following?a. A banker considering the financial of seasonal inventoryb. A wealthy equity investorc. The manager of a pension fund considering the purchase of a firm’sbondsd. The president of a consumer products firm8. In trying to judge whether a company has too much debt, what financial ratios would you use and for that purpose?9. Why might it be possible for a company to make large operating profits, yet still be unable to meet debt payments when due? What financial ratios might be employed to detect such a condition?10. Does increasing a firm’s inventory turnover ratio increase its profitability? Why should this ratio be computed using cost of goods sold (rather than sales, asis done by some compilers of financial statistics)?Chapter 7 Fund Analysis, Cash-Flow Analysis, and Financial Planning Flow of Funds (Sources and Uses) StatementAccounting Statement of Cash FlowsCash-Flow ForecastingRange of Cash-Flow EstimatesForecasting Financial StatementsKey Learning Points：Forecasting Financial StatementsObjectives：After Studying Chapter 7, you should be able to: Explain the difference between the flow of funds (sources and uses of funds) statement and the statement of cash flows –and understand the benefits of using each. Define "funds" and identify sources and uses of funds. Create a sources and uses of funds statement, make adjustments, and analyze the final results. Describe the purpose and content of the statement of cash flows as well as implications that can be drawn from it. Prepare a cash budget from forecasts of sales, receipts, and disbursements – and know why such a budget should be flexible. Develop forecasted balance sheets and income statements. Understand the importance of using probabilistic information in forecasting financial statements and evaluating a firm's condition.Questions：1. Contrast flow of funds (sources and uses) statements with cash budgets as planning tools.2. What is the purpose of a statement of cash flow?3. Discuss the benefits that can be derived by the firm from cash budgeting.4. Explain why selling inventory to credit customers is considered a source offunds when in fact no “funds” were generated?5. Is depreciation a source of funds? Under what conditions might the “source”dry up?6. Why do bankers closely analyze cash flow statements and/or sources and usesof funds statements in considering credit applications?7. What are the major points of difference between a cash budget and the sourcesand uses of funds statement?8. On what items should the financial manager concentrate in order to improvethe accuracy of the cash budget? Explain your reasoning.9. Why is the sales forecast so important in preparing the cash budget?10. What are the two principal ways by which one can prepare forecast financialstatements?Part 4 Working Capital ManagementChapter 8 Overview of Working Capital ManagementWorking Capital ConceptsWorking Capital IssuesFinancing Current Assets: Short-Term and Long-Term MixCombining Liability Structure and Current Asset DecisionsKey Learning Points：Working Capital ConceptsCombining Liability Structure and Current Asset DecisionsObjectives：After Studying Chapter 8, you should be able to: Explain how the definition of "working capital" differs between financial analysts and accountants. Understand the two fundamental decision issues in working capital management –and the trade-offs involved in making these decisions. Discusshow to determine the optimal level of current assets. Describe the relationship between profitability, liquidity, and risk in the management of working capital. Explain how to classify working capital according to its “components” and according to “time” (i.e., either p ermanent or temporary). Describe the hedging (maturity matching) approach to financing and the advantages/disadvantages of short- versus long-term financing. Explain how the financial manager combines the current asset decision with the liability structure decision.Questions：1. What does working capital management encompass? What functional decisions are involved, and what underlying principle or trade-off influences the decision process?2. Utilities hold 10% of total assets in current assets; retail trade industries hold 60% of total assets in current assets. Explain how industry characteristics account for this difference.3. Distinguish between “temporary” and “permanent” working capital.4. If the firm adopts a hedging (maturity matching) approach to financing, how would it finance its current assets?5. Some firms finance their permanent working capital with short-term liabilities (commercial paper and short-term notes). Explain the impact of this decision on the profitability and risk of these firms.6. Suppose that a firm finances its seasonal (temporary) current assets with long-term funds. What is the impact of this decision on the profitability and risk of this firm?7. At times, long-term interest rates are lower than short-term rates, yet the discussion in the chapter suggests that long-term financing is more expensive. If long-term rates are lower, should the firm finance itself entirely with long-term debt?8. How does shortening the maturity composition of outstanding debt increase the firm’s risk? Why does increasing the liquidity of the firm’s assets reduce the risk?9. What are the costs of maintaining too large a level of working capital? Too small a level of working capital?10. How is a margin of safety provided for in working capital management? Chapter 9 Cash and Marketable Securities ManagementMotives for Holding CashSpeeding Up Cash ReceiptsS-l-o-w-i-n-g D-o-w-n Cash PayoutsElectronic CommerceOutsourcingCash Balances to MaintainInvestment in Marketable SecuritiesKey Learning Points：Cash Balances to MaintainInvestment in Marketable SecuritiesObjectives：After Studying Chapter 9, you should be able to: List and explain the motives for holding cash. Understand the purpose of efficient cash management. Describe methods for speeding up the collection of accounts receivable and methods for controlling cash disbursements. Differentiate between remote and controlled disbursement, and discuss any ethical concerns raised by either of these two methods. Discuss how electronic data interchange (EDI) and outsourcing each relates to a company’s cash collections and disbursements. Identify the key variables that should be considered before purchasing any marketable securities. Define the most common money-market instruments that a marketable securities portfolio manager would consider for investment.Describe the three segments of the marketable securities portfolio and note which securities are most appropriate for each segment and why. Questions：1. Define the function of cash management?2. Explain the concept of concentration banking.3. Explain how the lockbox system can improve the efficiency of cash management.4. Money market instruments are used as investment vehicles for otherwise idle cash. Discuss the most important criterion for asset selection in investing temporarily idle cash.5. Discuss the impact of lockbox banking on corporate cash balance.6. What are compensating ban balance, and why are they not the same for all depositors?7. What is net float? How might a company “play the float” in its disbursements?8. Under what conditions would it be possible for a company to hold no cash or marketable securities? Are these conditions realistic?9. What are the three motives for holding cash?10. What is outsourcing? Why might a company outsource some or all of its cash management processes? What is business processing outsourcing (BPO)? Chapter 10 Accounts Receivable and Inventory ManagementCredit and Collection PoliciesAnalyzing the Credit ApplicantInventory Management and ControlKey Learning Points：Analyzing the Credit ApplicantInventory Management and ControlObjectives：After Studying Chapter 10, you should be able to: List the key factors that can be varied in a firm's credit policy and understand the trade-off between profitability and costs involved. Understand how the level of investment in accounts receivable is affected by the firm's credit policies. Critically evaluate proposed changes in credit policy, including changes in credit standards, credit period, and cash discount. Describe possible sources of information on credit applicants and how you might use the information to analyze a credit applicant. Identify the various types of inventories and discuss the advantages and disadvantages of increasing/decreasing inventories. Describe, explain, and illustrate the key concepts and calculations necessary for effective inventory management and control, including classification, economic order quantity (EOQ), order point, safety stock, and just-in-time (JIT).Questions：1. Is it always good policy to reduce the firm’s bad debts by “getting rid of the deadbeats”?2. Is an increase in the collection period necessarily bad? Explain.3. What are the principal factors that can be varied in setting credit policy?4. If credit standards for the quality of accounts accepted are changed, what things are affected?5. Why is the saturation point reached in spending money on collections?6. What is the purpose of establishing a line of credit for an account? What are the benefits of this arrangement?7. The analysis of inventory policy is analogous to the analysis of credit policy. Propose a measure to analyze inventory policy that is analogous to the aging of accounts receivable.8. What are the principal implications to the financial manager of ordering costs, storage costs, and cost of capital as they relate to inventory?9. Explain how efficient inventory management affects the liquidity and profitability of the firm.10. How can the firm reduce its investment in inventories? What costs might the firm incur from a policy of very low inventory investment?11. Do inventories represent an investment in the same sense as fixed assets?12. Should the required rate of return for investment in inventories of raw materials be the same as that for finished goods?Chapter 11 Short-Term FinancingSpontaneous FinancingNegotiated FinancingFactoring Accounts ReceivableComposition of Short-Term FinancingKey Learning Points：Factoring Accounts ReceivableComposition of Short-Term FinancingObjectives：After Studying Chapter 11, you should be able to: Understand the sources and types of spontaneous financing. Calculate the annual cost of trade credit when trade discounts are forgone. Explain what is meant by "stretching payables" and understand its potential drawbacks. Describe various types of negotiated (or external) short-term borrowing. Identify the factors that affect the cost of short-term borrowing. Calculate the effective annual interest rate on short-term borrowing with or without a compensating balance requirement and/or a commitment fee. Understand what is meant by factoring accounts receivable.Questions：1. Explain why trade credit from suppliers is a “Spontaneous source of funds”.2. Trade credit from suppliers is very costly source of funds when discounts arelost. Explain why many firms rely on this source of funds to finance their temporary working capital.3. Suppose that a firm elected to tighten its trade credit policy from “2/10, net 90”to “2/3f0”. What effect could the firm expect this change to have on its liquidity?4. Why are accrued expenses a more spontaneous source of financing than tradecredit from suppliers?5. Why is the rate on commercial paper usually less than the prime rate chargedby bankers and more than the Treasury bill rate?6. Why would a firm borrow bank funds at higher rates instead of issuingcommercial papers?7. Who is able to issue commercial paper and for what purpose?8. How do bankers’acceptances differ from commercial paper as a means offinancing?9. Compare and contrast a line of credit and a revolving credit agreement.10. Would you rather have your loan on a “collect basis” or a “discount basis” ifyou were a borrower, all other things being the same? If you were a lender?11. What determines whether a lending arrangement is unsecured or secured?12. As a lender, how would you determine the percentage you are willing toadvance against a particular type of collateral?13. As a financial consultant to a company, how would you go aboutrecommending whether to use an assignment of accounts receivable or a factoring arrangement?14. In choosing the composition of short-term financing, what factors should beconsidered?Part 5 Investment in Capital Assets。
财会英语(财务管理)教学大纲
《财会英语》课程教学大纲课程编码：12120204305课程性质：专业选修课学分：2课时：36开课学期：第六学期适用专业：财务管理一、课程简介《财会英语》课程是会计学专业学习和掌握会计专业术语和西方财务会计基本内容的主要课程。
本课程的任务与目的是在学生有一定大众英语和会计专业背景知识的基础上，进一步掌握会计方面的专业术语和专业知识，学习会计业务中常用的英语词汇、句型和表示法，能够在会计工作中运用英语。
以此拓宽学生的就业途径，提高学生在社会上的竞争力。
二、教学目标通过本课程教学，使学生掌握财务会计中相关专业术语的英文表达，学会运用英语处理常规的经济业务，提高其英文会计文献的阅读水平和潜在发展能力，以满足当前会计国际化的要求。
通过本课程的教学应实现以下目标：（1）掌握相关的专业词汇及其缩写形式；（2）掌握会计英语的基本语法特点和会计英语的基本写作技巧；（3）能够流利阅读、翻译及赏析简单的会计英语文献；（4）能简单地进行英文写作。
三、教学内容（一）chapter 1 An introduction to accountingMain contents：accounting is an information system；understand the financial statements；accounting elements and using the accounting equation；ethics in accountingTeaching requirements：understand an information system of accounting；understand financial statements；use the accounting elements and equation；understand accounting and its environmentKey and difficult points：understand an information system of accounting；understand financial statementsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrangestudents to do some appropriate exercises and self-extending reading after class.（二）chapter 2Recording transactionMain contents：economic events and business documents;T accounts and debit & credit；journalise and post transactions；use the information –debit ratio Teaching requirements：understand economic events and business documents；understand T accounts and debit & credit；journalise and post transactions ；use the information –debit ratioKey and difficult points：economic events and business documents；T accounts and debit & creditTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（三）chapter 3Adjusting the accounts, preparing the statements and completing the accounting cycleMain contents：adjusting the accounts;adjusted trial balance and preparation of financial statements；closing entries；post-closing trial entries ；classification of balance sheet itemsTeaching requirements：understand an information system of accounting ；understand financial statements；use the accounting elements and equation；understand accounting and its environmentKey and difficult points：understand an information system of accounting ；understand financial statementsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（四）chapter 4Accounting for merchandising enterprisesMain contents：service enterprise versus merchandise concern;purchase ,sales revenues and cost of goods sold ；j worksheet for a merchandising enterprise and closing entries；special journalsTeaching requirements：understand purchase ,sales revenues and cost of goods sold；process worksheet for a merchandising enterprise and closing entries ；Key and difficult points：purchase ,sales revenues and cost of goods sold ；worksheet for a merchandising enterprise and closing entriesTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（五）chapter5Accounting for cash temporary investments and receivables Main contents：cash ,cash equivalents and liquidity;the petty cash fund；reconcile the bank balance；credit sales and bad debts；converting receivables into cash；Teaching requirements：understand cash ,cash equivalents and liquidity；understand the petty cash fund；reconcile the bank balance；understand credit sales and bad debts；Key and difficult points：cash ,cash equivalents and liquidity；the petty cash fund；reconcile the bank balance；credit sales and bad debtsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（六）Chapter 6 Inventories and cost of goods soldMain contents：cost to be included in inventories;inventory system；inventory cost flow assumption；valuating inventory using LCM method ；inventory estimate methodTeaching requirements：determine inventory quantities under periodic inventory system and perpetual inventory system ；compute cost of goods sold and ending inventory ；valuate inventory using LCM method ；estimate the cost of ending inventoryKey and difficult points： determine inventory quantities under periodic inventory system and perpetual inventory system ；compute cost of goods sold and ending inventory using；valuate inventory using LCM method；estimate the cost of ending inventoryTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（七）chapter 7Long-term assetsMain contents：long-term investment ;acquisition of fixed assets；depreciation；disposal of plant assets；accounting for natural resources ,intangible assets Teaching requirements：understand and classify the long-term assets ；understand and compute the depreciation；account for natural resources ,intangible assets；journalise and post transactions ；use the information –debit ratio Key and difficult points：accounting for the long-term investment； computing the depreciation；accounting for natural resources ,intangible assets Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（八）chapter 8Current and long-term liabilitiesMain contents：the nature of liabilities;current liabilities；non-current liabilitiesTeaching requirements：understand economic events and business documents；understand T accounts and debit & credit；journalise and post transactions ；use the information –debit ratioKey and difficult points：understand the current and non-current liabilities Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrangestudents to do some appropriate exercises and self-extending reading after class.（九）chapter 9Owner’s equityMain contents：corporate capital;treasury stock；retained earningsTeaching requirements：distinguish the differences between a loan and an investment；understand the treasury stock； understand corporate dividends and stock splits；journalise and post transactions ；use the information –debit ratio Key and difficult points：the treasury stock；corporate dividends and stock splitsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises andself-extending reading after class.四、课时分配五、课程考核与成绩评定1.考核方式：考试；笔试；闭卷。
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第1章财务管理导论 教学内容：
1.1 财务管理的内容 1.2 财务管理的职能与目标 1.3 财务管理的组织 1.4 财务管理的环境 能力要求： ①知道财务管理的内容、职能与目标、组织和环境。 ②理解财务管理的概念；财务活动与财务关系； 财务管理目标的三种观点及其优点和缺点；财务管 理目标的协调。 第2章资金的时间价值 教学内容： 2.1资金时间价值的含义 2.2资金时间价值的基本原理 2.3资金时间价值的应用 能力要求： ①知道资金时间价值的含义、基本原理和时间价值的应用。
小计
48试课，期中、期末考试采用闭卷形式考核。
课程总评成绩=课堂表现（10%） +平时作业（20%）+案例讨论（20%）+随堂测试（20%）+ 期末考试（30%）
4
七、教材及参考书 主教材《财务管理基础（第二版）》，作者：靳磊，出版时间：2010 年；出版社：高等教育出版社 参考书《财务管理学习指导、习题与项目实训（第二版）》，作者：靳磊，出版时间：2010 年；出版
《 财务管理 》课程教学大纲
【Financial Management】Syllabus
一、课程的性质与任务 （一）本课程的性质
本课程面向专职学生，为专业基础课。
（二）本课程的任务
本课程是一般课程；侧重理论教学。
二、课程的基本要求
本课程是管理类专业学生的一门专业基础课程，是研究企业在一定的理财环境下，如何正确地进行投 资决策、筹资决策、营运运资金管理、收益分配管理决策以及财务分析等实务工作，并处理好各方面的财 务关系，以实现企业价值最大的一门应用性课程。通过本课程的教学，使学生了解财务管理在整个企业管 理中的重要地位，理解和掌握财务管理学的基本理论、基本知识、基本技能，并能将其应用于企业管理的 实践活动，以便在实际工作中能有效地处理和解决各种财务管理分析、决策等问题。
1
②理解时间价值定义和计算方法。 第 3 章风险与报酬 教学内容： 3.1 风险与报酬的关系 3.2 单项投资风险报酬的衡量 3.3 投资组合风险报酬的衡量 能力要求： ①知道风险与报酬的关系、单项投资风险报酬的衡量和投资组合风险报酬的衡量。 ②理解风险的基本概念、单项投资的风险和报酬、投资组合的风险和报酬。 第 4 章资本成本与现金流量 教学内容： 4.1 资本成本 4.2 现金流量 能力要求： ①知道资本成本和现金流量的概念和运用。 ②理解资本成本的基本概念和现金流量的计算。 第 5 章财务预测 教学内容： 5.1 财务预测概述 5.2 财务预测的方法 5.3 财务预测的应用 能力要求： ①知道财务预测概述、财务预测的方法和财务预测的应用。 ②理解财务预测的意义和目的、财务预测步骤和财务预测的基本方法和其他方法。 第 6 章项目投资决策 教学内容： 6.1 项目投资决策的相关概念 6.2 项目投资决策评价指标与应用 6.3 所得税与折旧对项目投资的影响 6.4 投资风险分析 能力要求： ①知道项目投资决策的相关概念、决策评价指标与应用、所得税与折旧对项目投资的影响和投资风险
（二）实验、实训、实习内容
无
（三）教学建议
1. 理论上，以 “必需、够用”为原则，侧重方法训练和能力培养。 2．内容上，以《中华人民共和国会计法》、《企业会计准则》、《企业会计制度》、《会计基础工作规范》
等法律规范为依据，应力求深入浅出。 3．方法上，结合企业实际，注重常规业务的会计处理。 4．教学过程上，应按照学习目标——案例引导——理论教学——课程训练——总结考核这一基本线
索进行，尽可能做到精讲多练。
四、本课程与其他课程的关系
先修课程：微观经济学，宏观经济学，会计学
3
后续课程：管理会计
本课程在专业培养计划中安排在第一学期。
五、教学时数分配
课程总学时： 48 学时。
序
教学内容
总学时
号
财务管理导论
4
1
资金的时间价值
6
2
风险与报酬
5
3
资本成本与现金流量
4
4
财务预测
4
5
项目投资决策
社：高等教育出版社
撰写： 钱倩
系主任：
教学院长：
5
2
分析。 ②理解项目投资的相关概念、项目投资决策评价指标的运用，重点掌握多个互斥方案的比较与优选。 第 7 章证券投资决策 教学内容： 7.1 证券投资目的与种类 7.2 企业证券投资决策 7.3 证券投资组合 能力要求： ①知道证券投资目的与种类、企业证券投资决策和证券投资组合 。 ②理解债券收益率的计算,证券投资的优缺点；投资基金的种类、优缺点；证券投资组合的风险与收 益率。 第 8 章筹资管理 教学内容： 8.1 企业筹资概述 8.2 权益资金的筹集 8.3 负债资金的筹集 8.4 杠杆原理 8.5 资本结构的决策 能力要求： ①知道企业筹资概述、权益资金的筹集、负债资金的筹集、杠杆原理和资本结构的决策。 ②理解筹资的目的、分类和方法，权益筹资的方式，各种方式的优缺点，负债筹资的方式和优缺点； 杠杆效应的基本概念和杠杆系数的计算。
8
6
证券投资决策
6
7
筹资管理
7
8
复习
2
9
考核
2
10
讲课 3 5 4 3 3 7 5 6 2 2
实验（上机、 习题课、讨 课程设计
实训）
论课 1 1 1 1 1 1 1 1
（大作业）
财务管理学习 指导、习题与 实训第1章习 题 财务管理学习 指导、习题与 实训第2章习 题 财务管理学习 指导、习题与 实训第3章习 题 财务管理学习 指导、习题与 实训第4章习 题 财务管理学习 指导、习题与 实训第5章习 题 财务管理学习 指导、习题与 实训第6章习 题 财务管理学习 指导、习题与 实训第7章习 题 财务管理学习 指导、习题与 实训第8章习 题