第三章投资项目收益分析一、内容简介本章主要讲述了项目投资分析的步骤，如何分析项目的基本财务数据和重要的财务报表。二、学习目标1、了解项目评价的标准。2、掌握项目投资分析的步骤。3、准确理解现金流量表和财务平衡表。4、初步掌握多项目的比较与选择。三、要点提示1、加权平均资本成本2、风险补偿3、补偿余额4、开工率5、经营成本6、付现成本7、投资回收期8、净现金流量9、真实折现率10、名义折现率四、阅读指导阅读：《财务管理学》第四章第一节和第二节《财务管理分析》之第七章准备：InvestmentAnalysisandLockheedTriStar案例阅读笔记课程重点课程难点疑难问题：体会：五、课堂学习（请仔细阅读笔记）________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________本章已经学习完毕，请登陆网校，在“课程讨论室”参加讨论。你可以进入下一章的学习。学习提示：为了了解你对本单元基本内容的掌握情况，现在可以登陆网校，做一下本章的自测习题。
