注冊會計師專業(yè)階段考試大綱-財務(wù)成本管理

1、2013年注冊會計師專業(yè)階段考試大綱財務(wù)成本管理2013-3-28 19:15中國注冊會計師協(xié)會【大中小】【打印】【我要糾錯】一、測試目標(biāo)本科目主要測試考生的下列能力：1.了解財務(wù)管理的內(nèi)容、目標(biāo)、原則以及金融市場的有關(guān)知識；2.了解財務(wù)報表分析的內(nèi)容、依據(jù)、評價標(biāo)準(zhǔn)和局限性，能夠運用趨勢分析法、比率分析法和因素分析法等基本方法，分析企業(yè)財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量，獲取對決策有用的信息；3.了解長期計劃和預(yù)測的概念和程序，掌握預(yù)測的銷售百分比法，能夠運用其原理預(yù)測資金需求；4.理解資金時間價值與風(fēng)險分析的基本原理，能夠運用其基本原理進行財務(wù)估價；5.理解債券和股票現(xiàn)金流量的特點，能夠估計債券

2、和股票的價值和收益率；6.理解資本成本的概念，能夠估計普通股成本、債務(wù)成本以及企業(yè)的加權(quán)平均資本成本；7.掌握企業(yè)價值評估的一般原理，能夠運用折現(xiàn)現(xiàn)金流量法和相對價值法對企業(yè)價值進行評估；8.理解資本預(yù)算的相關(guān)概念，掌握各種項目評價的方法，能夠運用這些方法對投資項目進行評價；掌握項目現(xiàn)金流量和風(fēng)險的估計方法及其應(yīng)用；9.理解期權(quán)的基本概念和估價方法，能夠?qū)唵蔚慕鹑谄跈?quán)和實物期權(quán)進行分析評價；10.掌握杠桿原理和資本結(jié)構(gòu)原理，能夠運用其改善企業(yè)的資本結(jié)構(gòu)；11.了解利潤分配的項目、程序和支付方式，掌握股利理論和股利分配政策的主要類型，能夠運用其改善企業(yè)的股利決策；12.了解企業(yè)股權(quán)籌資和長期債

3、務(wù)籌資的種類和特點，掌握其籌資程序和方法；13.理解租賃、優(yōu)先股、認(rèn)股權(quán)證和可轉(zhuǎn)換債券的特征、籌資程序和優(yōu)缺點，能夠運用其進行有關(guān)籌資決策分析；14.了解營運資本投資政策的主要類型，掌握現(xiàn)金、有價證券、應(yīng)收賬款和存貨的決策和控制方法；15.了解營運資本籌資政策的主要類型，掌握商業(yè)信用和短期銀行借款的決策和控制方法；16.了解成本的概念和分類，掌握成本的歸集與分配方法，能夠運用品種法、分批法和分步法計算企業(yè)產(chǎn)品成本；17.掌握標(biāo)準(zhǔn)成本的制定和成本差異的分析方法，以及標(biāo)準(zhǔn)成本計算；18.掌握成本性態(tài)的有關(guān)概念，以及本量利分析的基本原理和方法；19.了解短期預(yù)算的意義、體系和編制方法，能夠編制企業(yè)各

4、種經(jīng)營預(yù)算和財務(wù)預(yù)算；20.掌握評價公司業(yè)績的財務(wù)與非財務(wù)計量指標(biāo)，以及各類責(zé)任中心的業(yè)績評價方法。二、測試內(nèi)容與能力等級測試內(nèi)容能力等級（ HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444566 一）財務(wù)管理概述 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444567 1.財務(wù)管理的內(nèi)容 HYPERLINK /fckeditor/edi

5、tor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444568 （1）企業(yè)的組織形式1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444569 （2）財務(wù)管理的內(nèi)容2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444571 2.財務(wù)管理的目標(biāo) HYPERLINK /

6、fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444572 （1）財務(wù)管理目標(biāo)概述2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444573 （2）財務(wù)目標(biāo)與經(jīng)營者2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444574 （3）財務(wù)目

7、標(biāo)與債權(quán)人2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444575 （4）財務(wù)目標(biāo)與利益相關(guān)者1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444576 （5）企業(yè)的社會責(zé)任和商業(yè)道德3財務(wù)管理的原則（1）有關(guān)競爭環(huán)境的原則（2）有關(guān)創(chuàng)造價值的原則（3）有關(guān)財務(wù)交易的原則1222 HYPERLINK /fckeditor/editor/

8、fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444581 4.金融市場 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444582 （1）金融資產(chǎn)1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444583 （2）資金提供者和資金需求者2 HYPERLINK /fckedi

9、tor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444584 （3）金融中介機構(gòu)2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444585 （4）金融市場的類型2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444586 （5）金融市場的功能1（ HY

10、PERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444587 二）財務(wù)報表分析 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444588 1.財務(wù)報表分析概述 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444589 （1）

11、財務(wù)報表分析的意義1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444590 （2）財務(wù)報表分析的步驟和方法2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444591 （3）財務(wù)報表分析的原則和局限性1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Tool

12、bar=news l _Toc285444592 2.財務(wù)比率分析 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444593 （1）短期償債能力比率2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444594 （2）長期償債能力比率2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceNam

13、e=content&Toolbar=news l _Toc285444595 （3）營運能力比率2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444596 （4）盈利能力比率2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444597 （5）市價比率2 HYPERLINK /fckeditor/editor/fckeditor.html?I

14、nstanceName=content&Toolbar=news l _Toc285444598 （6）杜邦分析體系3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444599 3.管理用財務(wù)報表分析 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444600 （1）管理用財務(wù)報表3 HYPERLINK /fckeditor/editor/fc

15、keditor.html?InstanceName=content&Toolbar=news l _Toc285444601 （2）管理用財務(wù)分析體系3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444602 (三)長期計劃與財務(wù)預(yù)測 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444603 1.長期計劃 HYPERLINK /fckedi

16、tor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444604 （1）長期計劃的內(nèi)容1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444605 （2）財務(wù)計劃的步驟1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444606 2.財務(wù)預(yù)測 HYPERLI

17、NK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444607 （1）財務(wù)預(yù)測的意義和目的1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444608 （2）財務(wù)預(yù)測的步驟1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444609 （

18、3）銷售百分比法3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444610 （4）財務(wù)預(yù)測的其他方法1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444611 3.增長率與資金需求 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l

19、_Toc285444612 （1）銷售增長率與外部融資的關(guān)系2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444613 （2）內(nèi)含增長率2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444614 （3）可持續(xù)增長率3( HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=cont

20、ent&Toolbar=news l _Toc285444617 四)財務(wù)估價的基礎(chǔ)概念 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444618 1.貨幣的時間價值 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444619 （1）什么是貨幣的時間價值1 HYPERLINK /fckeditor/editor/fckeditor.html?I

21、nstanceName=content&Toolbar=news l _Toc285444620 （2）復(fù)利終值和現(xiàn)值2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444621 （3）年金終值和現(xiàn)值2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444622 2.風(fēng)險和報酬 HYPERLINK /fckeditor/editor/fcked

22、itor.html?InstanceName=content&Toolbar=news l _Toc285444623 （1）風(fēng)險的概念2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444624 （2）單項資產(chǎn)的風(fēng)險和報酬2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444625 （3）投資組合的風(fēng)險和報酬3 HYPERLINK /fck

23、editor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444626 （4）資本資產(chǎn)定價模型3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444627 (五)債券和股票估價 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444628 1.債券估價 HYPE

24、RLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444629 （1）債券的概念和類別1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444630 （2）債券的價值3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444631 （3

25、）債券的收益率2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444632 2.股票估價 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444633 （1）股票的有關(guān)概念1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285

26、444634 （2）股票的價值3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444635 （3）股票的期望收益率2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444636 (六)資本成本 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news

27、 l _Toc285444637 1.資本成本概述 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444638 （1）資本成本的概念2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444639 （2）資本成本的用途1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&

28、Toolbar=news l _Toc285444640 （3）估計資本成本的方法1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444641 2.普通股成本 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444642 （1）資本資產(chǎn)定價模型2 HYPERLINK /fckeditor/editor/fckeditor.html?Instanc

29、eName=content&Toolbar=news l _Toc285444643 （2）股利增長模型2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444644 （3）債券收益加風(fēng)險溢價法2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444645 3.債務(wù)成本 HYPERLINK /fckeditor/editor/fckeditor.

30、html?InstanceName=content&Toolbar=news l _Toc285444646 （1）債務(wù)成本的含義2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444647 （2）債務(wù)成本估計的方法3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444648 4.加權(quán)平均資本成本 HYPERLINK /fckeditor/e

31、ditor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444649 （1）加權(quán)平均成本2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444650 （2）發(fā)行成本的影響3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444651 （3）影響資本成本的因素2 HYPERL

32、INK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444652 (七)企業(yè)價值評估 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444653 1.企業(yè)價值評估概述 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444654 （1）價值評

33、估的意義1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444655 （2）價值評估的目的1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444656 （3）企業(yè)價值評估的對象2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _To

34、c285444657 （4）企業(yè)價值評估的步驟1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444658 2.現(xiàn)金流量折現(xiàn)模型 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444659 （1）現(xiàn)金流量模型的參數(shù)和種類1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=conte

35、nt&Toolbar=news l _Toc285444660 （2）現(xiàn)金流量折現(xiàn)模型參數(shù)的估計3（3）企業(yè)價值的計算3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444662 （4）股權(quán)現(xiàn)金流量模型的應(yīng)用3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444663 （5）實體現(xiàn)金流量模型的應(yīng)用3.相對價值法（1）相對價值模型的原理（2）相

36、對價值模型的應(yīng)用222 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444668 (八)資本預(yù)算 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444669 1.項目評價的原理和方法 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _T

37、oc285444671 （1）項目評價的原理3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444671 （2）項目評價的方法3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444672 2.投資項目現(xiàn)金流量的估計 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&

38、Toolbar=news l _Toc285444673 （1）現(xiàn)金流量的概念2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444674 （2）現(xiàn)金流量的估計2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444675 （3）固定資產(chǎn)更新項目的現(xiàn)金流量2 HYPERLINK /fckeditor/editor/fckeditor.html?

39、InstanceName=content&Toolbar=news l _Toc285444676 （4）所得稅和折舊對現(xiàn)金流量的影響3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444677 （5）互斥項目的排序問題3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444678 （6）總量有限時的資本分配3 HYPERLINK /fcked

40、itor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444679 （7）通貨膨脹的處置2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444680 3.項目風(fēng)險的衡量與處置 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444681 （1）項目風(fēng)險分析的主要

41、概念3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444682 （2）項目系統(tǒng)風(fēng)險的衡量和處置3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444683 （3）項目特有風(fēng)險的衡量與處置2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news

42、 l _Toc285444684 (九)期權(quán)估價 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444685 1.期權(quán)概述 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444686 （1）期權(quán)的基本概念2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolba

43、r=news l _Toc285444687 （2）期權(quán)的到期日價值（3）期權(quán)的投資策略23 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444689 （4）期權(quán)價值的影響因素3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444690 2.期權(quán)價值評估的方法 HYPERLINK /fckeditor/editor/fckeditor.htm

44、l?InstanceName=content&Toolbar=news l _Toc285444691 （1）期權(quán)估價原理3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444692 （2）二叉樹期權(quán)定價模型3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444693 （3）布萊克一斯科爾斯期權(quán)定價模型3 HYPERLINK /fckedit

45、or/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444694 3.實物期權(quán) HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444695 （1）擴張期權(quán)2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444696 （2）時機選擇期權(quán)3 HYPERLINK /f

46、ckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444697 （3）放棄期權(quán)3 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444699 (十)資本結(jié)構(gòu) HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444700 1.杠桿原理 HYPERLINK

47、 /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444701 （1）經(jīng)營杠桿2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444702 （2）財務(wù)杠桿2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444703 （3）總杠桿系數(shù)2 HY

48、PERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444704 2.資本結(jié)構(gòu)理論 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444705 （1）資本結(jié)構(gòu)的MM理論2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444706

49、（2）資本結(jié)構(gòu)的其他理論2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444707 3.資本結(jié)構(gòu)決策 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444708 （1）資本結(jié)構(gòu)的影響因素2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news

50、l _Toc285444709 （2）資本結(jié)構(gòu)決策方法2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444710 (十一)股利分配 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444711 1.利潤分配概述 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Too

51、lbar=news l _Toc285444713 （1）利潤分配的基本原則2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444714 （2）利潤分配的項目2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444715 （3）利潤分配的順序3 HYPERLINK /fckeditor/editor/fckeditor.html?Instanc

52、eName=content&Toolbar=news l _Toc285444716 2.股利支付的程序和方式 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444717 （1）股利支付的程序1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444718 （2）股利支付的方式1 HYPERLINK /fckeditor/editor/fckedi

53、tor.html?InstanceName=content&Toolbar=news l _Toc285444719 3.股利理論與股利分配政策 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444720 （1）股利理論2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444721 （2）制定股利分配政策應(yīng)考慮的因素2 HYPERLINK /fc

54、keditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444722 （3）股利分配政策2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444723 4.股票股利、股票分割和回購 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444724 （1）股票股利1

55、 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444725 （2）股票分割2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444726 （3）股票回購2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444727 (十

56、二)普通股和長期債務(wù)籌資 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444728 1.普通股籌資 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444729 （1）股票的概念和種類1 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _

57、Toc285444730 （2）普通股的首次發(fā)行、定價與上市2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444731 （3）股權(quán)再融資2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444732 （4）普通股融資的特點2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=con

58、tent&Toolbar=news l _Toc285444733 2.長期負(fù)債籌資 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444734 （1）長期負(fù)債籌資的特點2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444735 （2）長期借款籌資2 HYPERLINK /fckeditor/editor/fckeditor.html?Ins

59、tanceName=content&Toolbar=news l _Toc285444736 （3）長期債券籌資2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444737 (十三)其他長期籌資 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444738 1.租賃 HYPERLINK /fckeditor/editor/fckeditor.ht

60、ml?InstanceName=content&Toolbar=news l _Toc285444739 （1）租賃的主要概念2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444740 （2）經(jīng)營租賃和融資租賃2 HYPERLINK /fckeditor/editor/fckeditor.html?InstanceName=content&Toolbar=news l _Toc285444741 （3）租賃的會計處理2 HYPERLINK /fckeditor/ed