CFA详细章节内容分析（二）

　　IV.Financial Reporting and Analysis（财务报告与分析）

　　A.Financial Reporting System(with an emphasis on IFRS)

　　B.Analysis of Principal Financial Statements

　　C.Financial Reporting Quality

　　D.Analysis of Inventories and Long-Lived Assets

　　E.Analysis of Taxes

　　F.Analysis of Debt

　　G.Analysis of Off-Balance-Sheet Assets and Liabilities

　　H.Analysis of Pensions,Stock Compensation,and Other Employee Benefits

　　I.Analysis of Inter-Corporate Investments

　　J.Analysis of Business Combinations

　　K.Analysis of Global Operations

　　L.Ratio and Financial Analysis

　　V.Corporate Finance（企业融资）

　　A.Corporate Governance

　　B.Dividend Policy

　　C.Capital Investment Decisions

　　D.Business and Financial Risk

　　E.Capital Structure Decisions

　　F.Working Capital Management

　　G.Mergers and Acquisitions and Corporate Restructuring

　　VI.Equity Investments（股权投资）

　　A.Types of Equity Securities and Their Characteristics

　　B.Equity Markets:Characteristics and Institutions

　　C.Equity Portfolio Benchmarks

　　D.Valuation of Individual Equity Securities

　　E.Fundamental Analysis(Sector,Industry,Company)

　　F.Equity Market Valuation and Return Analysis

　　G.Closely Held Companies and Inactively Traded Securities

　　H.Equity Portfolio Management Strategies