This book includes two major issues in finance and accounting, which are capital structure and capital expenditure in the context of Vietnam. Firstly, this book creates and investigates the model of credit rating and capital structure which helps researches to obtain an in-depth overview of capital structure and also support companies in selecting the ultimate capital structure. Base on collected data and quantitative methods, the book can analyze the behavior of the company on financial decisions when they have to face the change in credit rating. Depend on the result, trend and opinion related to the decision shall be collected and examined. Secondly, this book also investigate the effect of the factors on firm's capital expenditure based on collected panel data and quantitative methods. Based on the research results, some key intuitive recommendations were proposed for managers and investors in order to help them in making decisions.