青岛农业大学经济与管理学院财务管理英文课件 chapter2.pptVIP

Topic 2:Introduction to Financial Management(2);1.business 企业，商业 business circle 企业界 2.financial risk 财务(金融)风险 There is no financial risk in selling to East European countries on credit.? 向东欧国家赊销没有财务风险。 3.sole proprietorship 私人业主制企业 proprietorship（所有权） A sole proprietorship is a business owned by one person. It is the classic example of entrepreneur. 单一业主指一人拥有公司，它是企业家经营的典型模式。;;;;;;;;;29.net present value (NPV)净现值 Thus AAI should invest its available cash in the package of projects having the largest aggregate net present value. 因此AAI应该投资能够投资于有最大的合计净现值的项目组合。 30.creative accounting 创造性会计 创造性会计是指通过包装或粉饰公司财务报表以求达到某种目的的会计处理方式，不同于做假账，其本身并非违法行为，但使得公司财务报表信息严重失实。它是一种在不违背会计准则和有关会计法规的条件下，为达到某种目的而有意识地选择会计程序和会计方法的活动。 ;;;Lesson Ten Closing Procedures;2.1 Types of Business Organization;;2.1.2 Partnership;2.1.2 Partnership;2.1.2 Partnership;2.1.2 Partnership;2.1.2 Partnership;a legal entity separate from its owners. ——separation of ownership (shareholders) and control (managers) This means that the corporation can own assets, enter into contracts, sue and be sued. 公司是一个与所有者独立的法人实体。这意味着公司可以拥有自有资产，签订合同，起诉和被起诉（的权利）。 ;;;2.1.3 Corporation;公司;2.1.3 Corporation;;2.2.1 Shareholder 股东;2.2.2 Board of Directors 董事会;An ‘’independent director‘’ is a director who should be in a position to exercise independent judgment in carrying out the functions of the Audit Committee of a listed company.? “独立董事”是一个能够在执行审计委员会的功能时，做出独立判断的上市公司董事 。;2.2.3 CEO;2.2.4 CFO 首席财务官;;;Separation of Ownership and Control;;Advantages:;Separation of Ownership and Control;;;;Thank You!