财经英语

Chapter1DecisionMakersandtheFinancialStatements

1.1UnderstandingDecisionMakers

1.2TheAccountingSystemandFinancialStatements

1.3TheBalanceSheet

1.4TheIncomeStatement

1.5StatementofCashFlows

1.6FinancialNotes

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Chapter2ConceptualFrameworkandAccountingCycle

2.1TheConceptualFramework

2.2NatureofBusinessTransactions

2.3Accounts

2.4PrinciplesofTransactionAnalysis

2.5TheAccountingCycle

2.6AnalyticalTool:TheJournalEntry

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Chapter3BusinessCycleandIncomeStatement

3.1BusinessCycle

3.2ElementsontheIncomeStatement

3.3CashBasisAccounting

3.4AccrualAccounting

3.5TheMatchingPrinciple

3.6ExpandedTransactionAnalysisModel

3.7HowareFinancialStatementsPrepared?

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Chapter4Revenue,ReceivablesandCash

4.1AccountingforSalesRevenue

4.2MeasuringandReportingReceivables

4.3AccountingforBadDebts

4.4ReceivablesTurnover

4.5CashandCashEquivalents

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Chapter5CostofGoodsSoldandInventories

5.1UnderstandingtheBusiness

5.2UnderstandingInventory

5.3InventoryCostingMethods

5.4InventoryTurnover

5.5InternalControlofInventory

5.6PurchaseReturnsandAllowances,andPurchaseDiscounts

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Chapter6Long-livedAssets

6.1ClassifyingLong-livedAssets

6.2FixedAssetTurnover

6.3MeasuringandRecordingAcquisitionCost

6.4Repairs,Maintenance,andAdditions

6.5Depreciation

6.6DisposalofProperty,Plant,andEquipment

6.7NaturalResources

6.8IntangibleAssets

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Chapter7BondsandEquityInvestments

7.1TypesofInvestments

7.2AccountingMethods

7.3DebtHeld-to-maturity:AmortizedCostMethod

7.4PassiveInvestments:TheMarketValueMethod

7.5InvestmentsforSignificantInfluence:EquityMethod

7.6ControllingInterests:MergersandAcquisitions

7.7KeyRatioAnalysis

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Chapter8Liabilities

8.1LiabilitiesDefinedandClassified

8.2CurrentLiabilities

8.3Long-termLiabilities

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Chapter9StatementofCashFlows

9.1ClassificationsoftheStatementofCashFlows

9.2CashFlowsfromOperatingActivities

9.3CashFlowsfromInvestingandFinancingActivities

9.4AdditionalCashFlowDisclosuresandKeyIndicators

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Chapter10FinancialStatementAnalysis

10.1FinancialStatementAnalysis

10.2RatioandPercentageAnalysis

10.3MarketTests

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Chapter11AuditingandInternalControl

11.1TheRoleofAuditing

11.2FundamentalConceptsinConductingaFinancialStatementAudit

11.3AuditReporting

11.4InternalControl

11.5ElementsofInternalControl

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Chapter12PrincipleofCorporateFinance

12.1WhatisCorporateFinance

12.2TheFirmandtheFinancialMarkets

12.3FutureValue

12.4PresentValue

12.5NetPresentValue

12.6Simplifications

12.7WhatIsaFirmWorth?

12.8CommonStock

12.9Long-termDebt

12.10SummaryandConclusions

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　　本书共分十二章：第一章至第九章介绍了财务会计原理以及主要财务报表要素的确认和计量，第十章讲述了财务报表分析的基本工具，第十一章是审计和内部控制的基本概念，第十二章介绍了公司财务的基本常识。本书适用于掌握初级会计、审计和金融基础知识的读者。　　本书主要针对现在的或潜在的涉外财务、会计或审计人员，通过将财经英语基础词汇、相关财经知识及听说技能的培训置于财经知识之中，使学生掌握财经英语的实用技能，提高财经类阅读和写作能力，为学生使用英语从事财经工作打下基础。