财务管理专业英语-第2版 节选

《财务管理专业英语(第2版)》根据作者多年教学经验写就，涵盖财务报表分析、风险与资本收益测算、货币时间价值、资本市场与证券发行、财务杠杆与资本结构、股利政策、营运资本管理以及国际财务管理等内容。按照财务管理课程和架构分为12个专题，每一专题均由“新闻视听”、“名人名言”和饶有趣味的“微型案例”开始，深入浅出，“思考与探索”、“知识扩展”和“相关网址”等内容为教学开拓了视野，也为促进教学互动、学以致用提供了很好的平台。《财务管理专业英语(第2版)》适用于本科生专业英语课教学，适合广大财务管理专业教师、本科生及财务管理工作者、爱好者使用。

财务管理专业英语-第2版 相关资料

插图：Cash flows from financing (CFF).reports capital structure transactions. These items are located in the long-term capital section of the balance sheet and the statement of retained earnings and involve activities related to contributing, withdrawing, and servicing of funds to support the firm's business activities. Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments.The first section provides details on the net cash provided from operations. To arrive at its net cash provided by operations, SunFood Products adds back to its net income the depreciation and amortization expense for fiscal year 2002. Remember that depreciation and amortization are non-cash expenses that SunFood Products subtracted on the income statement to determine the net income. Thus, to convert net income to actual cash flow requires adding back these non-cash expenses.SunFood Products makes further adjustments to account for the accrual accounting process that causes net income to deviate from cash flows that we discussed previously.

财务管理专业英语-第2版 作者简介

刘媛媛，副教授、会计学博士、注册会计师，东北财经大学国家级精品课程“财务管理”英文主讲教师，国家级双语示范课程“财务管理”主讲教师，主要讲授“公司理财”、“西方财务管理”和“会计理论”等课程，连续多年教学质量考评优秀。

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管理 一般管理学 财务管理

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