I. Assumption: Conflicts of interests can only be resolved, not eliminat...

investor types: pension fund (defined benefit) risk tolerance high long ...

financial system functions 1. satisfy needs of saving, borrowing, issuin...

p422 payback period (pbp) = 原始投資額/每年現(xiàn)金凈流入量 discounted pbp average accoun...

1. 債券發(fā)行的影響 @現(xiàn)金流量表 債券發(fā)行時(shí)： cff增加 支付利息：cfo減少 本金償還：cff減少 @利潤表 溢價(jià)發(fā)行：市場利率<票面利率...

投資回報(bào)率 roa = ebit / average total assets總資產(chǎn)回報(bào)率 rotc = ebit / average(capi...

p345 CFO, CFI, CFF - US GAAP下經(jīng)營型現(xiàn)金流（CFO）包括股利收入既峡、利息收入和利息支出。但不包括股利支付(CFF) -...