A.Financial management function财务管理职能
1.The nature and purpose of financial management财务管理的性质和目的
2.Financial objectives and relationship withcorporate strategy财务目标与公司战略的关系
3.Stakeholders and impact on corporate objectives利益相关者和对公司目标的影响
4.Financial and other objectives in notfor-profitorganisations非营利性组织的财务和其他目标
B.Financial management environment财务管理环境
1.The economic environment for business商业的经济环境
2.The nature and role of financial markets and institutions金融市场和机构的性质和作用
3.The nature and role of money markets货币市场的性质和作用
C.Working capital management营运资本管理
1.The nature,elements and importance of workingcapital营运资本的性质、要素及重要性
2.Management of inventories,accounts receivable,accounts payable and cash存货、应收帐款、应付帐款和现金的管理
3.Determining working capital needs and fundingstrategies确定营运资本需求和融资策略
D.Investment appraisal投资评估
1.Investment appraisal techniques投资评估技术
2.Allowing for inflation and taxation in DCF考虑DCF中的通货膨胀和税收
3.Adjusting for risk and uncertainty in investmentappraisal调整投资评估的风险和不确定性
4.Specific investment decisions(lease or buy,assetreplacement,capital rationing)具体投资决策(租赁或购买、资产置换、资金限额)
E.Business finance企业融资
1.Sources of,and raising,business finance商业资金的来源和筹集
2.Estimating the cost of capital估算资金的成本
3.Sources of finance and their relative costs资金来源及其相关成本
4.Capital structure theories and practicalconsiderations资本结构理论与实践思考
5.Finance for small-and mediumsized entities(SMEs)中小企业融资
F.Business valuations企业估值
1.Nature and purpose of the valuation of business andfinancial assets企业和金融资产评估的性质和目的
2.Models for the valuation of shares股票估值模型
3.The valuation of debt and other financial assets债务及其他金融资产的估值
4.Efficient market hypothesis(EMH)and practicalconsiderations in the valuation of shares有效市场假说(EMH)和股票估值的实际考虑
G.Risk management风险管理
1.The nature and types of risk and approaches to riskmanagement风险的性质、类型和风险管理的方法
2.Causes of exchange rate differences and interestrate fluctuations汇率差异和利率波动的原因
3.Hedging techniques for foreign currency risk外汇风险对冲技术
4.Hedging techniques for interest rate risk利率风险对冲技术
Approach to examining the syllabus
The AppliedSkills module examinations contain a mix of objective and longer type questionswith a duration of 3 hours for 100 marks after an additional 10 minutes readingthe exam instructions.
点击加载更多评论>>