财务管理（Financial Management）课程是ACCA考试第一阶段的主干课程，也是一门承上启下的课程。该课程是《管理会计(Management Accounting)》课程的深化和发展，又是进一步学习《高级财务管理（Advanced Financial Management）》和《高级业绩管理（Advanced Performance Management）》课程的基础。主要包括八部分内容：（1）财务管理职能；（2）财务管理环境；（3）营运资金管理；（4）投资评估；（5）企业资金；（6）资本成本；（7）企业估价；（8）风险管理。要求学生严格按照ACCA考试大纲要求学习，通过全球统一考试。
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ACCA Management Accounting; ACCA Financial Accounting; ACCA Performance Management
Introduction
Introduction
Chapter 1 Financial management and financial objectives
1 The nature and purpose of financial management
2 Financial objectives and the relationship with corporate strategy
3 Stakeholders
4 Measuring the achievement of corporate objectives
5 Encouraging the achievement of stakeholder objectives
6 Not-for-profit organisations
Quick Quiz 1
Chapter 2 The economic environment for business
Syllabus Overview
1 Outline of macroeconomic policy
2 Fiscal policy
3 Monetary and interest rate policy
4 Exchange rates
5 Competition policy
6 Government assistance for business & 7 Green policies & 8 Corporate governance regulation
Quick Quiz 2
Chapter 3 Financial markets and institutions
1 Financial intermediaries & 2 Money markets and capital markets
3 International money and capital markets & 4 Rates of interest and rates of return
5 Money market instruments
Quick Quiz 3
Chapter 4 Working Capital
1 The nature of working capital & 2 Objectives of working capital & 3 Role of working capital management
4 The cash operating cycle
5 Liquidity ratios
Quick Quiz 4
Chapter 5 Managing working capital
1 Managing inventories
2 Managing account receivable
3 Managing account payable
Quick Quiz 5
Chapter 6 Working capital finance
1 The management of cash
2 Cash flow forecasts
3 Treasury management
4 Cash management models
5 Investing surplus cash
6 Working capital funding strategies
Quick Quiz 6
Chapter 7 Investment decision
1 Investment and the capital budgeting process
2 Relevant cash flows
3 Payback period
4 Return on capital employed
Quick Quiz 7
Chapter 8 Investment appraisal using DCF methods
1 Discounted cash flow
2 The net present value method
3 The internal rate of return method & 4 NPV and IRR compared
5 Assessment of DCF methods of project appraisal
Quick Quiz 8
Chapter 9 Allowing for inflation and taxation
1 Allowing for inflation
2 Allowing for taxation & 3 NPV layout
Quick Quiz 9
Chapter 10 Project appraisal and risk
1 Risk and uncertainty
2 Sensitivity analysis
3 Probability analysis
4 Other risk adjustment techniques
Quick Quiz 10
Chapter 11 Specific investment decisions
1 Lease or buy decisions
2 Asset replacement decisions
3 Capital rationing
Quick Quiz 11
Chapter 12 Sources of finance
1 Short-term sources of finance
2 Debt finance
3 Venture capital
4 Equity finance
Quick Quiz 12
Chapter 13 Dividend policy
1 Internal sources of finance & 2 Dividend policy
2 Dividend policy
Quick Quiz 13
Chapter 14 Gearing and capital structure
1 Gearing
2 Effect on shareholder wealth & 3 Finance for small and medium-sized entities
Quick Quiz 14
Chapter 15 The cost of capital
1 Cost of capital
2 Dividend growth model
3 Capital asset pricing model (CAPM)
4 Cost of debt
5 Weighted average cost of capital (WACC)
Quick Quiz 15
Chapter 16 Capital structure
1 Capital structure theories
2 Impact of cost of capital on investments
Quick Quiz 16
Chapter 17 Business valuations
1 The nature and purpose of business valuations & 2 Asset valuation bases
3 Income-based valuation bases
4 Cash flow based valuation models & 5 Valuation of debt
Quick Quiz 17
Chapter 18 Market efficiency
1 The efficient market hypothesis
2 The valuation of shares
Quick Quiz 18
Chapter 19 Foreign currency risk
1 Exchange rates & 2 Foreign currency risk
3 The causes of exchange rate fluctuations
4 Foreign currency risk management
5 Foreign currency derivatives
Quick Quiz 19
Chapter 20 Interest rate risk
1 Interest rates & 2 Interest rate risk
3 The causes of interest rate fluctuations & 4 Interest rate risk management
5 Interest rate derivatives
Quick Quiz 20
内容更新
1 The Financial Management function
2 Financial management environment
3 Working capital investment
4 Cash management and working capital finance
5 Investment decision
6 Allowing for tax, working capital and inflation
7 Project appraisal and decisions
8 Specific investment decisions
9 Sources of finance
10 Dividend policy
11 The cost of capital
12 Capital structure
13 Business valuations
14 Foreign currency risk
15 Interest rate risk
模拟考试
Financial Management,BPP Learning Media,2023年2月,ISBN 978-1-5097-2408-6