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为了促进对外经济活动的开展,福建省福州市财政会计学会和福建省华福公司福州分公司于六月份在福州市联合举办“外国财务讲座”,邀请美国哈佛大学法学博士约翰·希金斯先生前来讲学。这次讲学的主要内容有:财务经理的作用、财务报表和资金流量分析、财务经济指标比率分析和实例研究、杠杆效率、经营远景预测和现金预算、流动资产与流动负债分析、现值法介绍、资本预算和资金边际收益计算、资本成本和股本分红决策等。参加这次听讲的有:省、市财政厅(局)、省、市财政会计学会、省会计顾问处、市经委、市外贸局、市华福分公司等二十多个单位的会计师、财会工作者和外经工作者近百人。讲座结束时,由
In order to promote the development of foreign economic activities, Fuzhou City, Fujian Province, Fuzhou and Fujian Huafu Branch Fuzhou Branch in Fuzhou in June jointly organized the “Foreign Finance Seminar”, invited the United States Harvard JD John Higgins To lecture before. The main contents of this lecture include: the role of financial manager, financial statements and cash flow analysis, the ratio of financial and economic indicators and case studies, leverage efficiency, business prospects and cash forecasts, current assets and current liabilities analysis, present value method introduction , The capital budget and the calculation of the marginal revenue of capital, capital cost and dividend policy decision. Participate in the hearings are: provincial and municipal Department of Finance (bureau), provincial and municipal fiscal accounting society, the provincial accounting consultant, municipal Economic Commission, the Municipal Foreign Trade Bureau, City Huafu branch more than 20 units of accountants, accounting Nearly 100 workers and foreign workers. At the end of the lecture,