第二部分 - 战略财务管理

A.财务报表分析 (20% - A、B和C级)

1. Basic Financial Statement Analysis 基本财务报表分析 

a. Common size financial statements 同比财务报表 

b. Common base year financial statements 共同基年财务报表 

2. Financial Ratios 财务比率 

a. Liquidity 流动性（变现能力） 

b. Leverage 杠杆 

c. Activity 活动性 

d. Profitability 获利能力 

e. Market 市场 

3. Profitability analysis 获利能力分析 

a. Income measurement analysis 收益计量分析 

b. Revenue analysis 收入分析 

c. Cost of sales analysis 销货成本分析 

d. Expense analysis 费用分析 

e. Variation analysis 差异分析

4. Special issues 特殊问题

a. Impact of foreign operations 国外业务影响 

b. Effects of changing prices and inflation 物价变动和通货膨胀的影响 

c. Impact of changes in accounting treatment 会计处理方法变更的影响 

d. Accounting and economic concepts of value and income 价值与收益的会计概念和经济概念 

e. Earnings quality 盈余质量 

B.公司财务 (20% - A、B 和 C 级) 

1. Risk and return 风险和报酬 

a. Calculating return 计算回报率 

b. Types of risk 风险类型 

c. Relationship between risk and return 风险与回报之间的关系 


2. Long-term financial management 长期财务管理 

a. Term structure of interest rates 利率期限结构 

b. Types of financial instruments 金融工具的种类 

c. Cost of capital 资本成本 

d. Valuation of financial instruments 金融工具的价值评估


3. Raising capital 筹集资本 

a. Financial markets and regulation 金融市场与法规 

b. Market efficiency 市场效率 

c. Financial institutions 金融机构 

d. Initial and secondary public offerings 首次公开募股与二次发行 

e. Dividend policy and share repurchases 股息政策和股份回购 

f. Lease financing 租赁融资 


4. Working capital management 营运资本管理 

a. Working capital terminology 营运资金（营运资本）术语

b. Cash management 现金管理 

c. Marketable securities management 有价证券管理 

d. Accounts receivable management 应收账款管理 

e. Inventory management 存货管理 

f. Types of short-term credit 短期信贷种类 

g. Short-term credit management 短期信贷管理 


5. Corporate restructuring 公司重组 

a. Mergers and acquisitions 合并与收购 

b. Other forms of restructuring 其他重组形式


6. International finance 国际金融 

a. Fixed, flexible and floating exchange rates 固定、弹性和浮动汇率 

b. Managing transaction exposure 交易风险管理 

c. Financing international trade 国际贸易融资 


C.决策分析 (25% - A、B 和 C 级)


1. Cost/volume/profit analysis 本/量/利分析 

a. Breakeven analysis 保本分析 

b. Profit performance and alternative operating levels 盈利业绩和营业水平的改变 

c. Analysis of multiple products 多种产品分析 


2. Marginal analysis 边际分析 

a. Sunk costs, opportunity costs and other related concepts 沉没成本、机会成本和其他相关概念 

b. Marginal costs and marginal revenue 边际成本和边际收入 

c. Special orders and pricing 特别定单和定价 

d. Make versus buy 自制或外购决策 

e. Sell or process further 销售或进一步加工 

f. Add or drop a segment 添设或终止一个部门 

g. Capacity considerations 产能考虑


3. Pricing 定价 

a. Pricing methodologies 定价方法 

b. Target costing 目标成本法 

c. Elasticity of demand 需求弹性 

d. Product life cycle considerations 产品寿命周期的考量 

e. Market structure considerations 市场结构因素的考量