2018年注冊(cè)會(huì)計(jì)師cpa財(cái)管復(fù)習(xí)筆記(已過-共享攢人品)

1、20182018年CPACPA《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(bào)表分析.........................................

2、.....................................................................................51、財(cái)務(wù)報(bào)表分析本身的局限性....................................................................................................5第三章財(cái)務(wù)計(jì)劃與財(cái)務(wù)預(yù)測.......

3、.....................................................................................................151、普通報(bào)表下可持續(xù)增長率的條件........................................................................................152、普通報(bào)表下可持續(xù)增

4、長率的計(jì)算........................................................................................15（1）根據(jù)期初股東權(quán)益：................................................................................................15（2）根據(jù)期末股東權(quán)益：...

5、.............................................................................................153、普通報(bào)表下可持續(xù)增長率四個(gè)指標(biāo)的變動(dòng)影響.............................................................164、管理用財(cái)務(wù)報(bào)表下可持續(xù)增長率........................

6、................................................................16第五章價(jià)值評(píng)估基礎(chǔ).........................................................................................................17第六章資本成本...............................

7、...................................................................................26第七章價(jià)值評(píng)估..................................................................................................................37第八章期權(quán)價(jià)值評(píng)估...

8、......................................................................................................41第九章企業(yè)價(jià)值評(píng)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.............................................................................................................................55第7年末轉(zhuǎn)換價(jià)值=股價(jià)轉(zhuǎn)換比率=30.0740=1202.8(