西方财务管理(双语)教学大纲.docVIP

《西方财务管理》教学大纲 课程名称：西方财务管理 课程编码：B0431044 适用专业及层次：会计学专业本科层次 课程总学时：48 课程总学分：3 理论学时：48 实践学时：0 先修课程：大学英语、管理会计等 一、课程的性质、目的与任务 本课程是会计学专业的专业方向课，本课程的任务与目的是使学生从理论和应用角度出发，在理论和实践上掌握西方财务管理的主要内容，并与我国的内容相比较，做到融会贯通、取长补短。同时掌握理财方面的专业术语，为进入外企工作、阅读外文文章和外文专业知识写作打下良好的基础。 二、教学内容、教学要求及教学重难点 （一）理论课时教学内容、教学要求及教学重难点 CHAPTER1 Financial Management introduce 【教学内容】 The introduction to the basic concepts of financial management 【教学要求】 Learning from the development of financial management and financial manager responsibilities , Mastering the goals of financial management. Learning from the business organizations styles. Understanding finance environment, such as market, agency, interest rate and taxations. 【教学重难点】 1. Learning from the development of financial management and financial manager responsibilities , Mastering the goals of financial management. 2. Understanding finance environment, such as market, agency, interest rate and taxations. CHAPTER2 Forecasting, Planning, Controlling 【教学内容】 Focuses on business forecasting, planning, control, and describes the break-even calculation methods and applications，and leverage degree. 【教学要求】 1．Mastering the analysis of financial statements, Understanding sales forecasting. 2．Mastering the break-even point analysis. 3．Mastering total leverage degree, DFL and DOL, Understanding the controlling. 【教学重难点】 Mastering the analysis of financial statements, Understanding sales forecasting，and Mastering the break-even point analysis. CHAPTER3 Basic concepts of financial management 【教学内容】 The introduction of Basic concepts of financial management . 【教学要求】 1.Learning from risk and earnings, Mastering forecasting earnings rate calculations. 2.Learning from the model of capital and assets pricing. 3.Learning from the kinds of annuities, Mastering the calculation of currency time value. 4.Understanding basic estimation methods. 【教学重难点】 Understanding basic estimation methods. CHAPTER4 Capital budget 【教学内容】 Describes the various methods of cost estimates. 【教学要