财务管理第四章长期证券的估价
The Valuation of
Long-Term Securities
Distinctions Among Valuation ConceptsBond Valuation(债券价值)Preferred Stock Valuation(优先股价值)Common Stock Valuation(普通股价值)Rates of Return (or Yields)(回报率)
What is Value?
Going-concern value(持续经营价值)represents the amount a firm could be sold for as a continuing operating business.
Liquidation value (清算价值)represents the amount of money that could be realized if an asset or group of assets is sold separately from its operating organization.


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