财务管理基础

出版时间：2002-11  出版社：布劳克(Stanley B.Block)、 赫特(Geoffrey A.Hirt) 高等教育出版社 (2002-11出版)  作者：（美）布劳克（Stanley B.Block），（美）赫特（  页数：677  

内容概要

　　为使高校学生能够及时使用世界先进水平的经济管理类新教材，高等教育出版社受教育部高教司委托，聘请熟悉国内外教学和学科发展水平的专家，从欧美现行教材中遴选、引进了这批具有国际领先水准的英文版教材，以影印形式出版，供开设相应课程的高等学校选用。　　引进这批教材时，遴选和评定的依据主要有以下几个方面：（1）引进的教材与1998年教育部颁行的专业目录及后来批准的目录外专业所规定的主要课程相对应，内容符合专业培养目标和教学要求。（2）版本要新。国外的大学教科书一般三年左右即修订再版一次，增补新的内容。这批教材选择的都是国外权威教科书的最新版本，内容涵盖了相应学科最新进展的介绍和现实案例的分析。（3）内容规范简明，适合教学。由于这批影印教材主要是针对我国大学本科层次经济管理类专业的基础课程和主干课程的，专家们在选择时充分考虑了内容的严谨、规范以及表述的准确性，同时考虑了使用外语教材可能遇到的课时限制问题，在内容相同的几种流行版本中选择相对简明的薄本。另外，按照教育部的要求，这批教材的定价采取了与国内版教材相同的标准。

作者简介

作者：（美国）布劳克（Stanley B.Block） （美国）赫特（Geoffrey A.Hirt）

书籍目录

part 1 introduction1 the goals and functions of financial management part 2 financial analysis and planning2 review of accounting 3 financial analysis 4 financial forecasting 5 operating and financial leverage part 3 working capital management6 working capital and the financingdecision current asset management sources of short-term financing part 4 thecapital budgetingprocess9 the time value of money 10 valuation and rates of return 11 cost of capital 12 the capital budgeting decision 13 risk and capital budgeting part 5 long-term financing14 capital markets 15 investment banking: public andprivate placement 16 long-term debt and leasefinancing 17 common and preferred stockfinancing 18 dividend policy and retainedearnings 19 convertibles, warrants, andderivatives part 6 expanding the perspectiveof corporate finance20 external growth throughmergers 21 international financialmanagement appendixes glossary index

章节摘录

版权页：插图：Publishing companies are good examples of companies with seasonal sales and in-ventory problems. By the nature of the textbook market, heavy sales are made in thethird quarter of each year for fall semester sales. Most sales occur in July, August,September, and again in December for the second semester. The actual printing andbinding of a book have fixed costs that make printing many copies more efficient.Since publishing companies cannot reproduce books on demand, they contract with theprinting company to print a fixed number of copies, depending on expected sales overat least one year and sometimes based on sales over several years. If the books sell bet-ter than expected, the publishing company will order a second or third printing. Ordersmay have to be placed as much as nine months before the books will actually beneeded, and reorders will be placed as much as three or four months ahead of actualsales. If the book declines in popularity, the publisher could get stuck with a large in-ventory of obsolete books.

编辑推荐

《财务管理基础(第10版)(影印版)》是由高等教育出版社出版的。