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备考信息
融资是企业经营的主要活动之一,具有重要的战略意义。
1.Managing Finance(融资管理)
Managing finance is a fundamental aspect of strategic success. In general, companies face three broad issues:
Managing for value
Funding strategies
Financial expectations of stakeholders.
对融资的管理影响到了企业战略的成功与否。
2.Equity share capital (股权融资)
以上是几种常见的股权融资方式和特征,需要认真理解和区分,并对他们的计算熟练掌握。
3.Long-term debt(长期债权融资)
Long-term debt instruments are legal documents acknowledging that the company owes a debt to the holder of the instrument. The debt of large companies may be traded on the debt markets. Long-term debt instruments are referred to as bonds, debentures or fixed-income securities.
4.Hybrids(可转债和认股证书)
Some sources of finance are neither pure debt nor pure equity:
5.Leasing(融资租赁)
Leasing is a medium-term financial arrangement, usually from 1 to 10 years, by which the lessee has a legal obligation to make payments to the lessor over the predetermined length of time.
It is a means of financing the use of capital equipment; the underlying principle is that use is more important than ownership.
融资租赁也是一个常考知识点。
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