期權與籌資一、內容簡介本講主要講述期權的概念與種類、期權價值的確定、可轉換證券的種類及可轉換證券的價值。二、學習目標1、掌握期權的定義、種類、2、掌握長期籌資的基本知識三、要點提示1、calloption2、putoption3、幣內期權4、幣上期權5、幣外期權6、期權的內在價值7、可轉換債券8、認股權證9、可轉換債券10、可回購債券11、可回賣債券12、可延期債券四、閱讀指導閱讀：《財務管理學》第十章《公司理財》第23章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）________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________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________________________________________________本講已經學習完畢，請登陸網校，在“課程討論室”參加討論。你可以進入下一講的學習。學習提示：為了了解你對本單元基本內容的掌握情況，現在可以登陸網校，做一下本講的自測習題。

財務預算管理表格一、支出預計明細匯總表支出預計明細匯總表單位：千元年月資料提供部門：項目日期內購材料外購材料薪資水電費各項稅損利息支出租金支出經常費用其他支出工程款償還借款設備款合計一式二聯：（1）會計（2）財務科