[财务管理]财务管理可分割成个领域.docxVIP

Chapter 1 Foundations (導論) AAn Overview of Finance (p.2) Finance is the art and science of handling money---the management of money. 財務管理可分割成2個領域:Fields are separate but related Investments and financial markets Financial management of corporations A-1Financial Assets(金融資產) Real asset Financial asset (or is called a security (有價證券))—a document representing a claim (請求權) to certain future cash flows. Financial assets are either stocks or bonds Firms issue financial assets to raise money in order to buy real assets. A-1Financial Assets(金融資產) Investing involves buying financial assets in the hop