Our emphasis throughout the book is on the actions that a manager can and should take to increase the intrinsic value of the firm. Structuring the book around intrinsic valuation enhances continuity and helps students see how various topics are related to one another. As the title indicates, this book combines theory and practical applications. An understanding of finance theory is essential for anyone developing and/or implementing effective financial strategies. But theory alone isn’t sufficient, so we provide numerous examples in the book and the accompanying Excel spreadsheets to illustrate how theory is applied in practice. Indeed, we believe that the ability to analyze financial problems using Excel also is essential for a student’s successful job search and subsequent career. Therefore, many exhibits in the book come directly from the accompanying Excel spreadsheets. Many of the spreadsheets also provide brief “tutorials” by way of detailed comments on Excel features that we have found to be especially useful, such as Goal Seek, Tables, and many financial functions. 

我们在整本书中强调的是管理者能够而且应该采取的行动计划，提高企业的内在价值。围绕内在因素构建本书评价提高了连续性，帮助学生了解各种主题之间的联系，正如书名所示，这本书集理论和实际应用于一体。金融理论对于任何人的发展和/或实施都是至关重要的。对于有效的财务策略。但光靠理论是不够的，所以我们提供大量的例子和附带的Excel电子表格来说明理论如何应用于实践。事实上，我们相信使用Excel的财务问题也是学生成功求职的关键，以及后来的职业生涯。因此，书中的许多展品都直接来自随附Excel电子表格。许多电子表格还提供了简短的“教程”。通过对Excel功能的详细评论，我们发现特别有用，例如目标搜索、表格和许多财务功能。