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第一章财务管理总论。本章主要介绍财务管理的基本理论。应掌握以下考点:(1)财务管理的含义、财务活动与财务关系的内容。(2)各种理财目标的优缺点及财务管理目标协调的措施。(3)财务管理的环节和理财环境。(4)利息率的含义、利率的分类标准、影响利率的因素及利率的构成。第二章资金时间价值与风险分析。本章主要介绍进行财务管理应树立的价值观念,包括资金时间价值观念和风险价值观念。应主要掌握以下内容:(1)资金时间价值的含义与计算。(2)年金的含义和种类。(3)折现率的计算。(4)期间的计算。(5)风险的含义和种类、经营风险和财务风险产生的原因、风险报酬及其衡量方法。
Chapter One General Financial Management. This chapter mainly introduces the basic theory of financial management. Should have the following test sites: (1) the meaning of financial management, financial activities and financial relations. (2) The advantages and disadvantages of various financial goals and the coordination of financial management objectives. (3) financial management and financial management of the environment. (4) The meaning of interest rate, the classification standard of interest rate, the factors affecting interest rate and the composition of interest rate. The second chapter capital time value and risk analysis. This chapter mainly introduces the values that should be established for financial management, including the time value of capital and the value of risk. Should mainly grasp the following: (1) the meaning and calculation of the time value of funds. (2) the meaning and kind of annuity. (3) Discount rate calculation. (4) during the calculation. (5) The meanings and types of risks, the causes of operational risks and financial risks, the risk remuneration and the measurement methods.