标签:财务基础知识,财务知识学习,财务知识培训,
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财务管理可分割成2个领域:Fields免费下载,http://www.2xuewang.com
A>AnOverviewofFinance(p.2)
Financeistheartandscienceofhandlingmoney---themanagementofmoney.
财务管理可分割成2个领域:Fieldsareseparatebutrelated
Investmentsandfinancialmarkets
Financialmanagementofcorporations
A-1>FinancialAssets(金融资产)
Realasset
Financialasset(oriscalledasecurity(有价证券))—aumentrepresentingaclaim(请求权)tocertainfuturecashflows.
Financialassetsareeitherstocksorbonds
Firmsissuefinancialassetstoraisemoneyinordertobuyrealassets.
A-1>FinancialAssets(金融资产)
Investinginvolvesbuyingfinancialassetsinthehopeofearningareturn
Investmentsinfinancialassetscanbemade
directlybybuyingsecuritiesor
indirectlybybuyingsharesinamutualfund(共同基金)
A-2>FinancialMarkets(金融市场)
InFin.Marketsfinancialassetsareissued(发行)byfirmsandbought(购买)byinvestorsinfinancialmarkets
Fin.Marketisaframeworkororganizationinwhichpeoplecanbuy/sellsecurities
Stockmarket:exchange&over-the-counter
Stockbroker(broker)--tradesecuritiesforacommission
A-2>FinancialMarkets
Secondarymarket(次级市场):Mosttransactionsareofthistype
Primarymarket(初级市场)—marketwheresecuritiesareinitiallysold(I.P.O.)
Investments(投资):Makingdecisionsaboutbuyingandsellingstockandbonds
Financialmanagement:Decisionsaboutraisingmoney(募集资金)andhowtospendit
A-3>RaisingMoney(p.4)
Financing(融资)meansraisingmoneytoacquiresomething
FormsofFinancing(融资的形式)
(1)Issuingstock(equityfinancing)
(2)Borrowingmoney(debtfinancing)
Bank
Issuingbonds
Leasing
(3)Internalfinancing(retainingearnings)
Stillconsideredequityfinancing
A-3>RaisingMoney
Fieldoffinanceincludesraisingmoneyandinvestingmoney
ChangingFocusofFinance
狭义地说:Financeisusedtofinancialmarketactivity
广义地说:更包括
(1)Portfolioformationandanalysis(投资组合的形成与分析)
(2)Financialmanagementwithinanorganization
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