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) = 原始投资额/每年现金净流入量 discounted pbp average accoun...

1. 债券发行的影响 @现金流量表 债券发行时： cff增加 支付利息：cfo减少 本金偿还：cff减少 @利润表 溢价发行：市场利率<票面利率...

投资回报率 roa = ebit / average total assets总资产回报率 rotc = ebit / average(capi...

p345 CFO, CFI, CFF - US GAAP下经营型现金流（CFO）包括股利收入、利息收入和利息支出。但不包括股利支付(CFF) -...