财务管理第四章长期证券的估价
The Valuation of        
Long-Term Securities
Distinctions Among Valuation ConceptsBond Valuation（债券价值）Preferred Stock Valuation（优先股价值）Common Stock Valuation（普通股价值）Rates of Return (or Yields)（回报率）
What is Value?
Going-concern value（持续经营价值）represents the amount a firm could be sold for as a continuing operating business.
Liquidation value （清算价值）represents the amount of money that could be realized if an asset or group of assets is sold separately from its operating organization.