资源描述：
《财务管理外文文献及翻译》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、.外文翻译原文 专业班级辅修财务管理10级学生姓名王扬指导教师李喜云 2013年6月6日 ....FinancialManagementandAnalysisisanintroductiontotheconcepts,tools,andapplicationsoffinance.Thepurposeofthistextbookistocommunicatethefundamentalsoffinancialmanagementandfinancialanalysis.Thistextbookiswrit
2、teninawaythatwillenablestudentswhoarejustbeginningtheirstudyoffinancetounderstandfinancialdecision-makinganditsroleinthedecision-makingprocessoftheentirefirm.Throughoutthetextbook,you’llseehowweviewfinance.Weseefinancialdecision-makingasanintegralpartofthefirm’
3、sdecision-making,notasaseparatefunction.Financialdecision-makinginvolvescoordinationamongpersonnelspecializinginaccounting,marketing,andproductionaspectsofthefirm.Theprinciplesandtoolsoffinanceareapplicabletoallformsandsizesofbusinessenterprises,notonlytolargec
4、orporations.Justastherearespecialproblemsandopportunitiesforsmallfamily-ownedbusinesses(suchaswheretoobtainfinancing),therearespecialproblemsandopportunitiesforlargecorporations(suchasagencyproblemsthatarisewhenmanagementofthefirmisseparatedfromthefirm’sowners)
5、.Butthefundamentalsoffinancialmanagementarethesameregardlessofthesizeorformofthebusiness.Forexample,adollartodayisworthmorethanadollaroneyearfromtoday,whetheryouaremakingdecisionsforasoleproprietorshiporalargecorporation.Weviewtheprinciplesandtoolsoffinanceasap
6、plicabletofirmsaroundtheglobe,notjusttoU.S.businessenterprises.Whilecustomsandlawsmaydifferamongnations,theprinciples,theories,andtoolsoffinancialmanagementdonot.Forexample,inevaluatingwhethertobuyaparticularpieceofequipment,youmustevaluatewhathappenstothefirm’
7、sfuturecashflows(Howmuchwilltheybe?Whenwilltheyoccur?Howuncertainarethey?),whetherthefirmislocatedintheUnitedStates,GreatBritain,orelsewhere.Inaddition,webelievethatastrongfoundationinfinanceprinciplesandtherelatedmathematicaltoolsarenecessaryforyoutounderstand
8、howinvestingandfinancingdecisionsaremade.Butbuildingthatfoundationneednotbestrenuous.Onewaythatwetrytohelpyoubuildthatfoundationistopresenttheprinciplesandtheoriesoffinanceu
