財經英語（簡體書）

本書主要針對現在的或潛在的涉外財務、會計或審計人員，通過將財經英語基礎詞匯、相關財經知識及聽說技能的培訓置于財經知識之中，使學生掌握財經英語的實用技能，提高財經類閱讀和寫作能力，為學生使用英語從事財經工作打下基礎。

Chapter 1 Decision Makers and the Financial Statements
1.1 Understanding Decision Makers
1.2 The Accounting System and Financial Statements
1.3 The Balance Sheet
1.4 The Income Statement
1.5 Statement of Cash Flows
1.6 Financial Notes
Structure of the chapter
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Chapter 2 Conceptual Framework and Accounting Cycle
2.1 The Conceptual Framework
2.2 Nature of Business Transactions
2.3 Accounts
2.4 Principles of Transaction Analysis
2.5 The Accounting Cycle
2.6 Analytical Tool: The Journal Entry
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Chapter 3 Business Cycle and Income Statement
3.1 Business Cycle
3.2 Elements on the Income Statement
3.3 Cash Basis Accounting
3.4 Accrual Accounting
3.5 The Matching Principle
3.6 Expanded Transaction Analysis Model
3.7 How are Financial Statements Prepared?
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Chapter 4 Revenue, Receivables and Cash
4.1 Accounting for Sales Revenue
4.2 Measuring and Reporting Receivables
4.3 Accounting for Bad Debts
4.4 Receivables Turnover
4.5 Cash and Cash Equivalents
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Chapter 5 Cost of Goods Sold and Inventories
5.1 Understanding the Business
5.2 Understanding Inventory
5.3 Inventory Costing Methods
5.4 Inventory Turnover
5.5 Internal Control of Inventory
5.6 Purchase Returns and Allowances, and Purchase Discounts
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Chapter 6 Long-lived Assets
6.1 Classifying Long-lived Assets
6.2 Fixed Asset Turnover
6.3 Measuring and Recording Acquisition Cost
6.4 Repairs, Maintenance, and Additions
6.5 Depreciation
6.6 Disposal of Property, Plant, and Equipment
6.7 Natural Resources
6.8 Intangible Assets
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Chapter 7 Bonds and Equity Investments
7.1 Types of Investments
7.2 Accounting Methods
7.3 Debt Held-to-maturity: Amortized Cost Method
7.4 Passive Investments: The Market Value Method
7.5 Investments for Significant Influence: Equity Method
7.6 Controlling Interests: Mergers and Acquisitions
7.7 Key Ratio Analysis
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Chapter 8 Liabilities
8.1 Liabilities Defined and Classified
8.2 Current Liabilities
8.3 Long-term Liabilities
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Chapter 9 Statement of Cash Flows
9.1 Classifications of the Statement of Cash Flows
9.2 Cash Flows from Operating Activities
9.3 Cash Flows from Investing and Financing Activities
9.4 Additional Cash Flow Disclosures and Key Indicators
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Chapter 10 Financial Statement Analysis
10.1 Financial Statement Analysis
10.2 Ratio and Percentage Analysis
10.3 Market Tests
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Chapter 11 Auditing and Internal Control
11.1 The Role of Auditing
11.2 Fundamental Concepts in Conducting a Financial Statement Audit
11.3 Audit Reporting
11.4 Internal Control
11.5 Elements of Internal Control
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Chapter 12 Principle of Corporate Finance
12.1 What is Corporate Finance
12.2 The Firm and the Financial Markets
12.3 Future Value
12.4 Present Value
12.5 Net Present Value
12.6 Simplifications
12.7 What Is a Firm Worth?
12.8 Common Stock
12.9 Long-term Debt
12.10 Summary and Conclusions
Structure of the chapter
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Mock Exam Paper
Answers
References
Index of Key Items