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Transcript of Academy of Professional Accounting (APA) - ACCAspace | 特许公认会计师(ACCA...
Professional Accounting Education
Provided byAcademy of Professional Accounting (APA)
Copyright © ACCAspace.comACCAspace 中国ACCA特许公认会计师教育平台
ACCA F9 习题详解Financial Management (FM)
财务管理 第8讲
ACCA Lecturer: Sinny Shao
Copyright © ACCAspace.comACCAspace 中国ACCA国际注册会计师教育平台 2
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Revision of Part E: Business finance
Contents of Class
Question banks
Copyright © ACCAspace.comACCAspace 中国ACCA国际注册会计师教育平台 3
Revision of Part E:Business Finance
Source of finance: short-term, VC, long-term
Islamic finance
Dividend policy
Cost of capital: cost of debt & cost of equity calculation
cost of equity: DDM & CAPM
cost of debt: IRR calculation
gearing: financial gearing and operating gearing
Capital structure: traditional theory, MM theory, pecking
order theory