Chpt保險(xiǎn)公司財(cái)務(wù)管理PPT學(xué)習(xí)教案

1、會(huì)計(jì)學(xué)1Chpt保險(xiǎn)公司財(cái)務(wù)管理保險(xiǎn)公司財(cái)務(wù)管理第1頁(yè)/共30頁(yè)第2頁(yè)/共30頁(yè)FinancialmanagerFirmsoperationsFinancialmarkets(1) Cash raised from investors(1)第3頁(yè)/共30頁(yè)FinancialmanagerFirmsoperationsFinancialmarkets(1) Cash raised from investors(2) Cash invested in firm(1)(2)第4頁(yè)/共30頁(yè)FinancialmanagerFirmsoperationsFinancialmarkets(1) Cash

2、raised from investors(2) Cash invested in firm(3) Cash generated by operations(1)(2)(3)第5頁(yè)/共30頁(yè)FinancialmanagerFirmsoperationsFinancialmarkets(1) Cash raised from investors(2) Cash invested in firm(3) Cash generated by operations(4a) Cash reinvested(1)(2)(3)(4a)第6頁(yè)/共30頁(yè)FinancialmanagerFirmsoperation

3、sFinancialmarkets(1) Cash raised from investors(2) Cash invested in firm(3) Cash generated by operations(4a) Cash reinvested(4b) Cash returned to investors(1)(2)(3)(4a)(4b)第7頁(yè)/共30頁(yè)CompanyIntermediariesBanksInsurance Cos.Brokerage FirmsObligationsFunds第8頁(yè)/共30頁(yè)IntermediariesInvestorsDepositorsPolicyho

4、ldersInvestorsObligationsFunds第9頁(yè)/共30頁(yè)Chief Financial Officer第10頁(yè)/共30頁(yè)Chief Financial OfficerControllerTreasurer財(cái)務(wù)長(zhǎng)：即財(cái)務(wù)總監(jiān)，負(fù)責(zé)財(cái)務(wù)長(zhǎng)：即財(cái)務(wù)總監(jiān)，負(fù)責(zé)管理現(xiàn)金和有價(jià)證券，規(guī)劃管理現(xiàn)金和有價(jià)證券，規(guī)劃資本結(jié)構(gòu)，管理籌資和信貸資本結(jié)構(gòu)，管理籌資和信貸部。部。會(huì)計(jì)長(zhǎng)：即總會(huì)計(jì)師，負(fù)責(zé)會(huì)計(jì)長(zhǎng)：即總會(huì)計(jì)師，負(fù)責(zé)企業(yè)內(nèi)部會(huì)計(jì)、審計(jì)和稅收企業(yè)內(nèi)部會(huì)計(jì)、審計(jì)和稅收問(wèn)題。問(wèn)題。第11頁(yè)/共30頁(yè)第12頁(yè)/共30頁(yè)Sole ProprietorshipsPartnerships第13頁(yè)/共30

5、頁(yè)Sole ProprietorshipsPartnershipsUnlimited LiabilityPersonal tax on profits第14頁(yè)/共30頁(yè)Sole ProprietorshipsCorporationsPartnershipsUnlimited LiabilityPersonal tax on profits第15頁(yè)/共30頁(yè)Sole ProprietorshipsCorporationsPartnershipsUnlimited LiabilityPersonal tax on profitsLimited LiabilityCorporate tax on p

6、rofits +Personal tax on dividends 第16頁(yè)/共30頁(yè)第17頁(yè)/共30頁(yè)第18頁(yè)/共30頁(yè)第19頁(yè)/共30頁(yè)第20頁(yè)/共30頁(yè)更一般更一般的目標(biāo)的目標(biāo)一般一般目標(biāo)目標(biāo)引用最引用最頻的目頻的目標(biāo)標(biāo)第21頁(yè)/共30頁(yè)P(yáng)rimary MarketsMoney第22頁(yè)/共30頁(yè)P(yáng)rimary MarketsSecondary MarketsMoney第23頁(yè)/共30頁(yè)P(yáng)rimary MarketsSecondary MarketsOTCMarketsMoney場(chǎng)外交易市場(chǎng)（場(chǎng)外交易市場(chǎng)（over the counter over the counter marketsmarkets，OTCOTC），又稱柜臺(tái)市），又稱柜臺(tái)市場(chǎng)、店頭市場(chǎng)，是指在證券交場(chǎng)、店頭市場(chǎng)，是指在證券交易所以外的、由證券買(mǎi)賣(mài)雙方易所以外的、由證券買(mǎi)賣(mài)雙方協(xié)商議價(jià)成交的證券交易市場(chǎng)