财务管理英文版.pptxVIP

Chapter 6;Financial Statement Analysis;Examples of External Uses of Statement Analysis;Examples of Internal Uses of Statement Analysis;Ⅰ.Primary Types of Financial Statements;Basket Wonders’ Balance Sheet (Asset Side);Basket Wonders’ Balance Sheet (Liability Side);Basket Wonders’ Income Statement;;Ⅲ.Use of Financial Ratios;External Comparisons and Sources of Industry Ratios;1.Liquidity Ratios;Liquidity Ratios;Summary of the Liquidity Ratio Comparisons;Summary of the Liquidity Trend Analyses;2.Financial Leverage Ratios;Financial Leverage Ratios;3.Coverage Ratios;Summary of the Coverage Trend Analysis;4.Activity Ratios;Activity Ratios;Activity Ratios;Activity Ratios;;Activity Ratios;;Activity Ratios;5.Profitability Ratios;Profitability Ratios;Profitability Ratios;Profitability Ratios;;;Summary of the Profitability Trend Analyses;Summary of Ratio Analyses;Ⅳ.Common-size Analysis;Ⅴ.Index Analyses;Chapter 8;Overview of Working Capital Management;Ⅰ.Working Capital Concepts;Significance of Working Capital Management;;;;;;;;Ⅲ.Classifications of Working Capital;ⅰ.Permanent Working Capital;ⅱ.Temporary Working Capital;;ⅰ.Hedging (or Maturity Matching) Approach;Hedging (or Maturity Matching) Approach;Financing Needs and the Hedging Approach;Self-Liquidating Nature of Short-Term Loans;ⅱ.Risks vs. Costs Trade-Off (Conservative Approach);;ⅲ.Comparison with an Aggressive Approach;Firm increases risks associated with short-term borrowing by using a larger proportion of short-term financing.;;Ⅴ.Combining Liability Structure and Current Asset Decisions;Chapter 9;Cash and Marketable Securities Management;Ⅰ.Motives for Holding Cash;;Ⅱ.Speeding Up Cash Receipts;Earlier Billing;Preauthorized Payments;ⅱ.Lockbox Systems;Lockbox Process*;Lockbox System;ⅲ.Concentration Banking;;Ⅲ.S-l-o-w-i-n-g D-o-w-n Cash Payouts;ⅰ.“Playing the Float”;Control of Disbursements;Solution:;Remote and Controlled Disbursing;Remote and Controlled Disbursing;Ⅳ.Electronic Commerce;;;;;;;Variables in Marketable