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1、财务管理学课程中英文简介Corporate Finance课程代码 :040013A/040013B/040012B 040025A/040015A课程名称:财务管理学学时 :48/32/80学分 :3/2/5考核方式:考查/考试先修课程:成本管理会计学(上 )MA1Course Code: 040025A/040015A/040012B 040025A/040015ACourse Name: Corporate FinancePeriods: 48/32/80Credits: 3/2/5Assessment: Inspection/ExaminationPreparatory Courses
2、:Management Accounting I本课程就是国际会计专业方向的基础财务管理学课程,主要讲授的就是财务经理在进行投资、筹资与日常营运管理过程中如何进行财务决策,才能实现股东财富最大化这一企业理财目标。先修课程为管理会计基础(MA1) 。该课程主要包括以下内容 :(1)财务管理学简介; (2)财务环境与其组成要素分析。 (3)证券估价。 (4)利息率与汇率的确定 :利息率的影响因素与确定步骤、利率期限结构、风险溢价、汇率的影响因素、购买力平价理论与利率平价理论。 (5)战略决策 资本预算 :主要讲授项目现金流的确定、资本预算方法与决策标准、内部报酬率法的优缺点分析、资本限额决策、资本
3、预算决策中的风险分析。 (6) 战略决策 资本成本 :主要讲授资本结构、个别资本成本(包括债券、优先股、普通股)与综合资本成本的确定。(7) 经营决策 营运资本管理:主要讲授营运资本筹资决策、存货、应收帐款的管理。 (8)财务计划:主要讲授财务计划(或资金需求计划)的编制与分析。Corporate Finance Fundamentals FN1 is a fundamental course in managerial finance with an emphasis on the major decisions to be made by the financial executive o
4、f an organization 、 Topics introduced in FN1 include the following parts:Part 1 Introduction to the corporate finance; Part 2 The financial environment,including the financial system, the major intermediaries and the specialized markets; Part 3 Security valuation: Risk-free assets, including the int
5、erest rate as an opportunity cost, varying compound intervals and annuities; Part 4 The determinants of interest rates, including the determinants of interest rates, term structure effects; Part 5 Security valuation: Risk-adjusted discount rates, including the determinants of equity prices, the rela
6、tionship between the price and the expected return; Part 6 Strategic decisions: Capital budgeting and cash flow estimation, including the capital budgeting process, estimating cash flows; Part 7 Strategic decisions: Capital budgeting evaluation criteria, including the NPV rule measures shareholder w
7、ealth, alternative capital budgeting criteria; Part 8 Financial planning, including Important elements in financial planning and the benefits of financial planning 、财务管理学课程中英文简介课程代码:040015A课程名称:财务管理学学 时 :80学 分:5考核方式:考试先修课程:会计学基础Financial ManagementCourse Code: 040015ACourse Name: Financial Managemen
8、tPeriods: 80Credits: 5Assessment: ExaminationPreparatory Courses: Accounting财务管理学就是会计学与注册会计师专业的学科基础课,开设本课程的主要任务就是加强学生对财务管理理论与实务的全面、深入了解,培养学生课堂讨论与课外阅读与写作的习惯,引导学生对有关现代企业财务管理问题进行思考 ,从而培养出适应市场经济需要的中级理财者。本课程以资金时间价值与风险价值为基础,以资金的筹集、投放与利润分配管理为主线 , 以提高企业价值为目标,进而拓展介绍为实现这一目标所需掌握的相关理论与方法,本课程主要包括三方面主要内容。第一部分就是财务
9、管理的基础观念与基本方法,主要介绍了财务报表分析方法的应用 ;财务预测的基本方法与财务预算的编制原理与方法;资金时间价值、风险价值的计量, 以及资产内在价值的估算技术。第二部分就是财务管理的核心内容 ,主要包括筹资管理、投资管理、营运资本管理与利润分配管理。第三部分就是财务管理专题,主要包括企业价值评估与期权估价,主要介绍期权估价的原理,期权估价的基本方法以及实务期权估价的主要内容与方法。Financial Management is a fundamental course for the accounting and CPA major, whose major mission is as
10、 below: make the students have the comprehensive understanding of the financial management theory and practice; cultivate good habits of in-class discussion and out-class reading & writing; direct the students to think over the problems related to the modern enterprise financial management, so that
11、the students can acquire the knowledge and skills required to be a qualified middle level financial executive 、 Based on the time value of money and the risk value, the course take the acquisition, investment and distribution of funds as a mainstream,exploring the related theory and practice require
12、d to achieve the goal of increasing enterprise value 、 The course mainly consist of below three parts: Part One is fundamental financial management concept and method, mainly comprise the application of financial statement analysis, financial forecasting skill and financial budget preparation method
13、 , measurement of the time value, and the risk value of funds and intrinsic value of assets 、 Part Two is the core part of financial management, mainly comprise funds acquisition management, investment management, working capital management and profit distribution management 、 Part Three is the fina
14、ncial management specialized topics, mainly consist of enterprise value assessment and option valuation, exploring the underlying theories, basic methods of option valuation 、 It also introduces the real option practice 、会计学课程中英文简介Accounting Principles课程代码:040033B/040033A/040034ACourse Code: 040033B
15、/040033A/040034A课程名称:会计学Course Name: Accounting Principles学时 :48/64Periods: 48/64学分 :3/4Credits: 3/4考核方式:考查/考试Assessment: Inspection /Examination先修课程:经济学Preparatory Courses: Economics会计学课程就是教育部规定的大学本科管理类、经济类专业必修的学科基础课程,就是一门实践性与系统性较强的课程。本课程能够满足非会计专业学生学习会计知识的需要。通过本课程的学习,学生应能够全面了解现代会计学的总体框架与基本理论,熟悉会计核算
16、的基本方法与基本技能,较熟练地解读财务报表,以适用21 世纪经济管理工作对 “通用型 ”专业人才的需求。本课程就是财务管理 、 财务分析等课程的学习基础,并有助于非会计专业学生专业课程的学习。 本课程包括三部分内容:第一部分 ,会计的基本理论与方法,包括会计概述 ;会计的确认、计量、记录与报告;会计循环与会计信息系统。第二部分,企业生产经营活动的核算,包括企业筹资活动、供应活动、生产活动、销售活动、投资活动与财务成果的核算,以及企业生产经营活动的计算机会计处理及应用;第三部分,会计信息的集成、发布与利用,包括财务报表以及会计的决策与控制。Accounting Principles is the prerequisite c
