2012初级会计师财务管理考试大纲（2012 outline of financial management examination for junior accountant）.docVIP

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2012初级会计师财务管理考试大纲（2012 outline of financial management examination for junior accountant）.doc

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2012初级会计师财务管理考试大纲（2012 outline of financial management examination for junior accountant）

2012初级会计师财务管理考试大纲（2012 outline of financial management examination for junior accountant） In 2012 the primary accounting practice exam outline - eleventh chapter based financial management [basic requirements] (a) grasp the content of financial management (two) grasp the goal of financial management (three) master the content of financial management (four) understand the environment of financial management (five) master the NPV and final value of the meaning and calculation method (million) the amount of annuity annuity, grasp the meaning and calculation to (seven) Master rate calculation, the nominal interest rate and real interest rate conversion (eight) master the meaning of the risk and return of assets (nine) million to get familiar with the asset risk measure [content] examination The goal and content of the first section of financial management Characteristics of financial management Financial management is the overall goal, on the purchase of assets (investment), capital financing (financing) and operating cash flow (working capital), and profit distribution management. (a) financial activities The financial activities of enterprises including investment, capital operation, financing and allocation of funds and a series of actions. 1. investment activities Investment is the enterprise according to the project funds need to cast financing behavior. Enterprise investment can be divided into broad and narrow investment investment two. 2. capital operating activities Enterprises in the daily production management work, and payment of funds will face a series of behavior. In order to meet the needs of enterprise daily business activities and the advance of the capital, known as working capital. Due to the daily operations of the enterprise financial activities, has become the capital operating activities. 3. financing activities Financing is the enterprise in order to meet the needs of investment and capital operation, raise the funds required behavior. 4. capita