本书以财务管理的基本环节为核心框架，结合实际案例，系统阐述企业财务管理的基础知识，包括财务管理的概念与特点、财务管理的对象与内容、资金时间价值等；在此基础之上重点介绍企业筹资管理、财务报告以及财务分析等基本内容。
国际会计专业一线教师，本着“立足高职，服务高职、培养国际商务人才”的宗旨，编写了此书。本书根据国际会计专业人才培养目标，以会计学的基本理论为出发点，旨在培养国际会计专业学生，使之成为既有系统的国际会计专业理论知识，又有实际工作经验与能力的商业人才。
本书特点：实用性强、学练结合、 简明扼要，又一切从读者方面考虑，深入浅出、循序渐进。
前言
《财务入门与量化研究》是根据会计专业教师的双语教学实际，结合新时期高职学生的会计专业需求所编辑出版的教材。
内蒙古商贸职业学院自2007年起与英国开展联合办学项目，合作培养具有会计专业视角的国际化商务人才。根据这一要求，联合办学项目的会计专业学生既要通晓国际会计专业理论知识，又要具备会计实际工作经验与能力。为此，作为国际会计专业一线教师，本着“立足高职，服务高职、培养国际商务人才”的宗旨，编写了这本《财务入门与量化研究》。本书根据国际会计专业人才培养目标，以会计学的基本理论为出发点，旨在培养国际会计专业学生，使之成为既有系统的国际会计专业理论知识，又有实际工作经验与能力的商业人才。
本书有以下特点：
1. 实用性强：本书根据国际会计专业人才培养目标，以会计学的基本理论为出发点，既培养学生会计专业理论知识，又注重培养学生的实践操作能力，为学生步入工作岗位奠定基础。
2. 学练结合：本书将基本理论与具体实训操作相结合，在各章节均附加有针对性的练习题，为学生学有所练、勤于操作创造条件。
3. 简明扼要：本书按照学生由浅入深、循序渐进的认识规律来安排总体结构和各章内容，尽量用通俗易懂的语言来阐述基本原理，力求使学生不至于因大量专业术语而对学习专业知识产生畏惧心理。
由于时间仓促，加之编者水平有限，书中难免有错漏和不足之处，恳请读者和同行批评指正。本书在编写过程中，得到各位老师以及出版社专家的指导和帮助，在此编者深表谢意。
编者
2019年3月
目 录
Part 1 Introduction to Finance 001
Chapter 1 Sources of Finance 005
Chapter 2 Prepare Basic Management Accounting Information 024
Chapter 3 Prepare Basic Financial Accounting Information 045
Chapter 4 Users of Financial Information 070
Chapter 5 Assess the Performance and Financial Position ofa Business 078
Chapter 6 Project Appraisal 118
Part 2 Quantitative Research 131
Chapter 1 The Collection of Data 133
Chapter 2 Data Presentation 181
Chapter 3 Researching Your Assignment 215
Chapter 4 Research Proposal 252
Chapter 5 Writing Your Assignment 262
Chapter 6 Project Management Concept 295
1.5 Sources of Short-term Finance
1.5.1 Bank Overdraft
Bank account holders can prearrange with the bank to draw cheques to a greater valuethan the actual balance in the account. Customers are charged interest on the size of theoverdraft. Bank charges will also apply where an overdraft limit has been exceeded.
Bank overdrafts are a fairly cheap form of finance with the added advantage of flexibility.In some cases a small overdraft facility may be offered free of charge.
1.5.2 Short-term Loan
Bank customers can formally arrange to borrow a sum of money for a specified period oftime, usually for a specific purpose. Repayments are made monthly, together with an interest charge.
1.5.3 Trade Credit
Businesses commonly purchase raw materials or inventory for resale and pay for them later. By delaying payment for inventory, cash is made available for other uses.
Using trade credit may appear to be an interest free way of raising finance, however, by delaying payment for goods customers may forfeit discounts. Delayed payments can also lead to poor relations with suppliers.
1.5.4 (Debt) Factoring
For a fee, debt collection agencies will buy a company’s debts and then attempt tocollect the money themselves. This is very useful for a company that is experiencing cashflow problems as they can receive a large percentage of their debts in cash before these debtsare due for payment. This can mean a company can receive up to 80% of outstanding cashimmediately without the associated costs of debt collection. The remaining cash may bereceived later (minus the debt collection agency’s fee) once the debtor pays.
? Company sells its debts.
? Factoring company pays all cash for trade sales.
? A fee is charged.
1.5.5 Hire Purchase
The cost of an asset may be spread over a period of time whereby a company makes aninitial down payment followed by regular fixed instalments with the additional payment of HPinterest.
This source of finance would normally be for a specific asset that would remain theproperty of the lender until the last payment has been made. This could also be a medium termsource of finance, in which case it is referred to as Instalment Credit.
1.6 Sources of Medium-term Finance
1.6.1 Medium-term Loan
Medium-term loans are similar to short-term loans, however there is greater flexibility ofconditions. For example:
? Repayments may not begin until after a certain period has passed.
? All repayments may be deferred until a specific future date.
? Interest rates may be fixed or variable or adjusted at regular intervals.
With such agreements, as well as interest, an arrangement fee will apply and the loan may be secured on the company’s assets.
1.6.2 Leasing
Where a firm does not wish to purchase an asset outright, they may rent it instead from a leasing company. The user does not own the assets, however an option to buy the assets outright once the leasing term is completed may be available.
Other advantages include: increased efficiency when equipment is only required occasionally, more up-to-date equipment, reduced maintenance costs.
However leasing is more expensive than outright purchase over a long period of time and loans cannot be secured on assets which are leased.
1.6.3 Syndicate Loan
Where a larger sum of money is involved or if the customer carries a risk, a group of banks will contribute towards a single loan.
1.6.4 Instalment Credit
This source of finance is as per hire purchase but the agreed period is longer.
书单推荐
