noa财务指标

⑴ 理想的三季报背后：极致省钱，极致花钱

在中金公司最近发布的特斯拉、蔚来、小鹏、理想的关键指标的报告中，理想汽车在单车R&D研发费用上仅高于特斯拉，而在单车SG&A销售及行政管理费用这项指标上比特斯拉还要低。

当然，在汽车这个重研发、重投入的产业，省什么都不能省研发费用。

理想汽车现阶段之所以研发费用少，其实和其选择的产品策略有很大关系。

理想汽车目前只有一款车型，而且是统一配置，这带来的好处就是：

团队规模不用那么大，精力也不会过于分散，而且也没有太多的差异化功能模块需要开发，这势必会减少研发开支。

另一个业内观点认为，因为理想的首款车型走的是增程式技术路线，很多的零部件都已经比较成熟，相较于从头开始自研三电系统的纯电车企来说，研发投入相对更少。

但研发投入少并不会成为理想汽车的常态。

李想明确表示，在后续第二款车型的研发上，他们将大大增加资金和人员的投入，特别是在自动驾驶技术的研发上，投入将会有一个明显的增长。

毕竟，现在手握190亿人民币资金储备的理想并不差钱。

李想仍然非常看重资金的使用效率。

今年10月，李想在朋友圈更新动态：

「理想汽车IPO以后的12个月，不做任何财务投资和对外投资，避免贪心和诱惑。所有的资金都用于技术研发、用户服务、质量提升、人才引进，且加倍投入。其余锦上添花的钱一律不花。」

理想也曾遭遇过钱荒。

在理想IPO上市仪式上，李想回忆过一段艰难的经历：

「当时公司C轮融资迟迟没有进展，而且正处在冲刺量产交付的关键阶段。那段时间的李想见过上百个投资机构，但是都没人投钱，因为很多投资人不看好理想的增程式电动车路线。李想甚至因为融不到资而导致身体免疫系统出现问题，病了3个月。」

最后，是经纬创投的张颖给李想出了主意，让他去向最好的朋友拉投资。后来的故事我们都知道，王兴和张一鸣在理想汽车C融资中下注，联合老股东共投资了5.3亿美元，帮助理想汽车渡过了难关。

有SEV项目的首战失利，又有后期阶段性的融资不顺，这就更加容易理解理想无论在运营还在研发上过去极致的「抠」。

不过在当前的大牛市下，新造车头部公司们粮草充足，正忙于布局未来：

据媒体报道，蔚来近日已经在内部调研自研芯片的可行性；何小鹏宣布明年小鹏汽车将扩招5000人；而理想也在为第二款车型以及更多智能技术的自研厉兵秣马。

在打造智能汽车的道路上，务实的产品经理李想能否带领理想汽车迈入千亿美金甚至万亿美金的公司行列，充满未知也值得期待。

本文来源于汽车之家车家号作者，不代表汽车之家的观点立场。

⑵ 急求财务管理学课程描述的英文翻译·····需要出国转学分用··！！

Course category: the base of the discipline
Course nature: required
Course name: Financial Management
The course: 48 hours
Credits: 3 credit
First courses: no
A, course description
Financial management is applied economy, management discipline, the course to enterprise capital movement as the center content, in order to raise funds, release, cost, income and distribution as frame, this paper expounds the basic concepts of financial management, management principle, management system and the forecast, theoretical issues such as planning, control, analysis and other business methods. The thesis discusses in the new financial environment enterprise annexing, capital operation and enterprise listed, the multinational companies, financial management, financial management frontier.
Through the study, make the students master the financial management system of basic theory and basic knowledge, and on the basis of mastering the financial management of various business methods, training students' financial analysis and solve financial management problem ability, for business decision-making service, and to learn other course lay a good foundation.
Second, teaching content and basic requirements
The first chapter: general (2 hours)
The teaching contents: financial management concepts, objectives, principles and methods.
Teaching requirements: grasp the concept of financial management, understand the main ideas of the financial management target and advantages and disadvantages; Master the principle of financial management; The main methods to know about financial management.
Chapter 2: financial management values (6 hours)
The teaching contents: time value, the risk/reward, the interest rate and stock valuations.
Teaching requirements: understand the concept of time value, economic essence; Mastering the time value of related calculation; Grasp the concept of risk/reward, single asset risk compensation and of the calculation of the portfolio risk assets of the calculation of the remuneration; Understand the concept of interest rates and the kind of high and low interest rates, affect basic factors and the future interest rate level calculate; Master bonds and stock valuation the basic method of the valuation.
Chapter 3: financial analysis (4 hours)
The teaching contents: enterprise financial analysis of the basic theory and method.
Teaching requirements: to understand the role of enterprise financial analysis, purpose, foundation, types and proceres; Can correctly using ratio analysis of enterprise debt paying ability, operation ability and the ability to obtain analysis; Master enterprise financial status of the trend analysis and comprehensive analysis method.
Chapter 4: long-term financing introction (2 hours)
The teaching contents: enterprise financing motivation, type and environment, financing number of forecasting methods
Teaching requirements: knowledge of the enterprise financing for the basic motive and principles; Understand the different types of enterprise financing; The analysis enterprise financing environment and its influence on financing; Master enterprise financing quantity prediction of the basic basis and specific methods.
Chapter 5: long-term financing way (4 hours)
The teaching contents: enterprise long-term financing ways apply, including equity financing, financing and full of mixed financing three categories.
Teaching requirements: to know the main body of the capital, the types and the advantages and disadvantages; Understand the classification of common stock, listed on the stock exchange decision and stock issuance pricing methods; Understand the advantages and disadvantages of common stock financing; Understand the types of bonds, bond issue the methods, the bonds of pricing rating; Understand the advantages and disadvantages of the bond financing; Understand the type of long-term loans, bank credit conditions may, enterprise to loan bank choice; Understand the advantages and disadvantages of long-term loans financing; Master of the lease of the determination of species, the rent; Understand the advantages and disadvantages of the lease financing; Understanding the characteristics of preferred stock, preferred stock motives; Understand the advantages and disadvantages of preferred stock financing.
Chapter 6: long-term financing decision (6 hours)
The teaching contents: the cost of capital, leverage and risk, capital structure theory and capital structure decisions.
Teaching requirements: understand the cost of capital structure, type and role; Master indivial capital cost rate and the comprehensive capital cost rate calculation method; Understanding the role of business lever principle to measure the business leverage coefficient method and its application; Understanding the role of financial leverage principle; Master of financial leverage coefficient of calculation methods and application; Understanding the role of joint lever principle; Master the methods of measure the joint lever coefficient and its applications.