本书按财务管理专业主干课程的架构分为12个专题，分别介绍财务管理专业各个方面的知识要点，给出相关背景知识引导学生主动获取以扩展视野，尽量体现财务管理专业的背景知识、基本理念与核心内容。本书为财务管理专业的学生而作，采取导读式的教材风格，而不是包罗万象的财务辞典。风格专题分多个板块：新闻视听、名人名言、微型案例、正文与译文、核心词汇、思考与探索和知识扩展等。

目录
推荐序
第3版前言
第2版前言
第1版前言
TOPIC 1　Introduction to Financial Management (1)
财务管理概述 (1)
新闻视听News in Media 1
名人名言Wisdom 1
微型案例Mini Case 2
概览Overview 2
正文Text 2
1.1 Financial Management and Financial Manager 2
1.2 Financial Management Decision 3
1.3 Risk-Return Tradeoff 6
核心词汇Core Words and Expressions 6
即时问答Quick Quiz 7
思考与探索Thinking and Exploration 7
汉译英Translation 7
知识扩展More Knowledge 8
相关网址Useful Websites 10
TOPIC 2　Introduction to Financial Management (2)
财务管理概述 (2)
新闻视听News in Media 11
名人名言Wisdom 11
微型案例Mini Case 12
概览Overview 12
正文Text 12
2.1 Types of Business Organization 12
2.2 Corporate Structure of the Company 14
2.3 Objectives of Financial Management 16
2.4 Separation of Ownership and Control 18
2.5 Agency Relationships 18
核心词汇Core Words and Expressions 20
即时问答Quick Quiz 21
思考与探索Thinking and Exploration 22
汉译英Translation 22
知识扩展More Knowledge 22
相关网址Useful Websites 28
TOPIC 3　Interpreting Financial Statements诠释财务报表
新闻视听News in Media 29
名人名言Wisdom 29
微型案例Mini Case 29
概览Overview 30
正文Text 30
3.1 Basics of Annual Reports and Financial Statements 30
3.2 Balance Sheet 32
3.3 Income Statement 35
3.4 Statement of Retained Earnings 37
3.5 Statement of Cash Flow 38
核心词汇Core Words and Expressions 41
即时问答Quick Quiz 42
思考与探索Thinking and Exploration 43
汉译英Translation 43
知识扩展More Knowledge 43
相关网址Useful Websites 45
TOPIC 4　Financial Ratio Analysis财务比率分析
新闻视听News in Media 46
名人名言Wisdom 46
微型案例Mini Case 46
概览Overview 47
正文Text 47
4.1 Financial Ratio Analysis 47
4.2 Liquidity Ratios 49
4.3 Debt Management Ratios 51
4.4 Asset Management Ratios 53
4.5 Profitability Ratios 56
4.6 Market Value Ratios 59
4.7 Uses and Limitations of Financial Ratio Analysis 60
核心词汇Core Words and Expressions 61
即时问答Quick Quiz 62
思考与探索Thinking and Exploration 63
汉译英Translation 63
知识扩展More Knowledge 63
相关网址Useful Websites 64
TOPIC 5 Time Value of Money and Valuation货币时间
价值与估价
新闻视听News in Media 65
名人名言Wisdom 65
微型案例Mini Case 66
概览Overview 67
正文Text 67
5.1 Central Concepts in Financial Management 67
5.2 Simple vs. Compound Interest Rates and Future vs. Present Value 68
5.3 Annuity 69
5.4 Valuation Fundamentals 73
5.5 Bond Valuation 76
5.6 Common Stock Valuation 79
核心词汇Core Words and Expressions 83
即时问答Quick Quiz 84
思考与探索Thinking and Exploration 85
汉译英Translation 85
知识扩展More Knowledge 85
相关网址Useful Websites 86
TOPIC 6　Risk and Return风险与收益
新闻视听News in Media 87
名人名言Wisdom 87
微型案例Mini Case 88
概览Overview 88
正文Text 89
6.1 Introduction to Risk and Return 89
6.2 Efficient Market Hypothesis (EMH) 92
6.3 Portfolio Theory 96
6.4 Beta and Capital Asset Pricing Model 99
6.5 Arbitrage Pricing Theory 101
核心词汇Core Words and Expressions 102
即时问答Quick Quiz 103
思考与探索Thinking and Exploration 104
汉译英Translation 104
知识扩展More Knowledge 104
相关网址Useful Websites 106
TOPIC 7　Capital Budgeting资本预算
新闻视听News in Media 107
名人名言Wisdom 107
微型案例Mini Case 107
概览Overview 108
正文Text 108
7.1 Capital Investment decisions 108
7.2 Guidelines for Estimating Project Cash Flows 110
7.3 Investment Rules 111
7.4 Business Practice 113
7.5 Analyzing Project Risk 114
7.6 Project Selection with Resource
Constrains 116
7.7 Qualitative Factors and the Selection of Projects 117
7.8 The Post-Audit 118
核心词汇Core Words and Expressions 119
即时问答Quick Quiz 119
思考与探索Thinking and Exploration 119
汉译英Translation 120
知识扩展More Knowledge 120
相关网址Useful Websites 120
TOPIC 8　Capital Market and Raising Funds资本市场与资金筹集
新闻视听News in Media 121
名人名言Wisdom 121
微型案例Mini Case 121
概览Overview 122
正文Text 122
8.1 Financial Markets 122
8.2 Investment Banks 125
8.3 The Decision to Go Public 126
8.4 Cost of Capital Concept 128
核心词汇Core Words and Expressions 130
即时问答Quick Quiz 131
思考与探索Thinking and Exploration 131
汉译英Translation 131
知识扩展More Knowledge 132
相关网址Useful Websites 134
TOPIC 9　Capital Structure资本结构
新闻视听News in Media 135
名人名言Wisdom 135
微型案例Mini Case 135
概览Overview 136
正文Text 136
9.1 The Choices: Types of Financing 136
9.2 The Financing Mix 140
9.3 Understanding Financial Risk 141
9.4 Capital Structure and the Value of a Firm 141
9.5 Checklist for Capital Structure Decisions 146
核心词汇Core Words and Expressions 148
即时问答Quick Quiz 149
思考与探索Thinking and Exploration 150
汉译英Translation 150
知识扩展More Knowledge 150
相关网址Useful Websites 152
TOPIC 10　Dividend Policy股利政策
新闻视听News in Media 153
名人名言Wisdom 153
微型案例Mini Case 154
概览Overview 155
正文Text 155
10.1 Dividends and Dividend Policy 155
10.2 The Dividend Puzzle 158
10.3 Factors Influencing the Dividend Decision 160
10.4 Dividend Policies 162
10.5 Stock Repurchases 163
核心词汇Core Words and Expressions 165
即时问答Quick Quiz 165
思考与探索Thinking and Exploration 166
汉译英Translation 166
知识扩展More Knowledge 166
相关网址Useful Websites 167
TOPIC 11　Working Capital Management
营运资本管理
新闻视听News in Media 168
名人名言Wisdom 168
微型案例Mini Case 168
概览Overview 169
正文Text 169
11.1 Introduction to Working Capital Management 169
11.2 Cash Management 170
11.3 Accounts Receivable Management 174
11.4 Inventory Management 177
核心词汇Core Words and Expressions 180
即时问答Quick Quiz 181
思考与探索Thinking and Exploration 181
汉译英Translation 182
知识扩展More Knowledge 182
相关网址Useful Websites 183
TOPIC 12　International Financial Management
国际财务管理
新闻视听News in Media 185
名人名言Wisdom 185
微型案例Mini Case 185
概览Overview 186
正文Text 186
12.1 Introduction 186
12.2 Foreign Exchange Market 189
12.3 Exchange Rate Parity 192
12.4 Multinational Capital Budgeting 195
12.5 International Financial Decision 196
12.6 Working Capital Management 196
12.7 Hedging Currency Risk 197
核心词汇Core Words and Expressions 200
即时问答Quick Quiz 201
思考与探索Thinking and Exploration 201
汉译英Translation 201
知识扩展More Knowledge 202
相关网址Useful Websites 205
参考文献 206