This book has been written for the introductory courses in corporate finance at the MBA level and for the intermediate courses in many undergraduate programs. Someinstructors will find our text appropriate for the introductory course at the undergraduate level as well. We assume that most students either will have taken, or will be concurrently enrolled in, courses in accounting, statistics, and economics. This exposure will help students understand some of the more difficult material. However, the book is self-contained, and a prior knowledge of these areas is not essential. The only mathematics prerequisite is basic algebra.

这本书是为工商管理硕士水平的企业金融入门课程和许多本科课程的中级课程而编写的。一些教师会发现我们的文本适合本科生的入门课程。我们假设大多数学生要么已经或将同时参加会计、统计和经济学课程。这次接触将帮助学生理解一些更难的材料。然而，这些知识并不包含在书中。唯一的数学前提是基础代数。