PAGEPAGE7投資項目收益分析一、內容簡介本章主要講述了項目投資分析的步驟，如何分析項目的基本財務數據和重要的財務報表。二、學習目標1、了解項目評價的標準。2、掌握項目投資分析的步驟。3、準確理解現金流量表和財務平衡表。4、初步掌握多項目的比較與選擇。三、要點提示1、加權平均資本成本2、風險補償3、補償余額4、開工率5、經營成本6、付現成本7、投資回收期8、凈現金流量9、真實折現率10、名義折現率四、閱讀指導閱讀：《財務管理學》第四章第一節和第二節《財務管理分析》之第七章準備：InvestmentAnalysisandLockheedTriStar案例閱讀筆記課程重點課程難點疑難問題：體會：五、課堂學習（請仔細閱讀筆記）____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________