注冊會計(jì)師cpa財(cái)管復(fù)習(xí)筆記(已過,共享攢人品)

1、學(xué)習(xí)必備 歡迎下載2018 2018 年 CPA CPA《財(cái)務(wù)成本管理》復(fù)習(xí)筆記 《財(cái)務(wù)成本管理》復(fù)習(xí)筆記目錄 目錄第一章 財(cái)務(wù)管理基本原理...................................................................................................................3第二章 財(cái)務(wù)報表分析 ............

2、..................................................................................................................51、財(cái)務(wù)報表分析本身的局限性...........................................................................................

3、.........5第三章 財(cái)務(wù)計(jì)劃與財(cái)務(wù)預(yù)測 ............................................................................................................151、普通報表下可持續(xù)增長率的條件 ....................................................................

4、....................152、普通報表下可持續(xù)增長率的計(jì)算 ........................................................................................15（1） 根據(jù)期初股東權(quán)益：..............................................................................

5、..................15（2） 根據(jù)期末股東權(quán)益：................................................................................................153、普通報表下可持續(xù)增長率四個指標(biāo)的變動影響.............................................................164、管理

6、用財(cái)務(wù)報表下可持續(xù)增長率 ........................................................................................16第五章 價值評估基礎(chǔ).........................................................................................................1

7、7第六章 資本成本..................................................................................................................26第七章 價值評估.....................................................................................

8、.............................37第八章 期權(quán)價值評估.........................................................................................................41第九章 企業(yè)價值評估.............................................................

9、..............................................48第十章 資本結(jié)構(gòu)..................................................................................................................525、經(jīng)營杠桿【DOL】：...................................

10、............................................................................546、 聯(lián)合杠桿【DTL】：.............................................................................................................546、企業(yè)負(fù)債水平基本趨勢......

11、.....................................................................................................557、資本結(jié)構(gòu)理論.............................................................................................................