2016年會(huì)計(jì)專(zhuān)業(yè)技術(shù)資格考試輔導(dǎo)教材：中級(jí)財(cái)務(wù)管理

第1章 總論
考情分析··············· 1
重點(diǎn)考點(diǎn)精講··········1
1.1 企業(yè)與企業(yè)財(cái)務(wù)管理···········1
1.2 財(cái)務(wù)管理目標(biāo)··················2
1.3 財(cái)務(wù)管理環(huán)節(jié)············6
1.4 財(cái)務(wù)管理體制·············7
1.5 財(cái)務(wù)管理環(huán)境············10
歷年真題精選·············· 14
第2章 財(cái)務(wù)管理基礎(chǔ)
考情分析············· 24
重點(diǎn)考點(diǎn)精講···········24
2.1 貨幣時(shí)間價(jià)值·········24
2.2 風(fēng)險(xiǎn)與收益·······28
2.3 成本性態(tài)·········32
歷年真題精選········36
第3章 預(yù)算管理
考情分析··············· 43
重點(diǎn)考點(diǎn)精講················· 43
3.1 預(yù)算管理的主要內(nèi)容················43
3.2 預(yù)算的編制方法與程··························45
3.3 預(yù)算編制················48
3.4 預(yù)算的執(zhí)行與考核·······················51
歷年真題精選························52
第4章 籌資管理（上）
考情分析················68
重點(diǎn)考點(diǎn)精講·················69
4.1 籌資管理的主要內(nèi)容·············69
4.2 債務(wù)籌資············76
4.3 股權(quán)籌資········81
歷年真題精選··············· 88
第5章 籌資管理（下）
考情分析··············· 97
重點(diǎn)考點(diǎn)精講········· 97
5.1 混合籌資···········97
5.2 資金需要量預(yù)測(cè)·······100
5.3 資本成本與資本結(jié)構(gòu)·················102
歷年真題精選··············· 109
第6章 投資管理
考情分析············· 132
重點(diǎn)考點(diǎn)精講···················· 133
6.1 投資管理的主要內(nèi)容···················133
6.2 投資項(xiàng)目財(cái)務(wù)評(píng)價(jià)指標(biāo)········134
6.3 項(xiàng)目投資管理········139
6.4 證券投資管理···············142
歷年真題精選············ 146
第7章 營(yíng)運(yùn)資金管理
考情分析···················178
重點(diǎn)考點(diǎn)精講·········· 179
7.1 營(yíng)運(yùn)資金管理的主要內(nèi)容·············179
7.2 現(xiàn)金管理················181
7.3 應(yīng)收賬款管理·········187
7.4 存貨管理·····192
7.5 流動(dòng)負(fù)債管理·····196
歷年真題精選········ 200
第8章 成本管理
考情分析·········· 222
重點(diǎn)考點(diǎn)精講·········· 222
8.1 成本管理的主要內(nèi)容···········222
8.2 量本利分析與應(yīng)用··········224
8.3 標(biāo)準(zhǔn)成本控制與分析··········233