新版剑桥实用专业英语：金融财务英语（附答案）

目录：
INTRODUCTION 6
BASIC TERMS
Money and income 8
A Currency
B Personal finance
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目录：
INTRODUCTION 6
BASIC TERMS
Money and income 8
A Currency
B Personal finance
Business finance 10
A Capital
B Revenue
C Financial statements
ACCOUNTING
Accounting and accountancy 12
A Accounting
B Auditing
C Laws, rules and standards
Bookkeeping 14
A Double-entry bookkeeping
B Day books and ledgers
C Balancing the books
Company law 1 16
A Partnerships
B Limited liability
C Founding companies
Company law 2 18
A Private and public companies
B AGMs
Accounting policies and standards 20
A Valuation and measurement
B Historical cost and inflation accounting
Accounting assumptions and principles 22
A Assumptions
B Principles
Depreciation and amortization 24
A Fixed assets
B Valuation
C Depreciation systems
Auditing 26
A Internal auditing
B External auditing
C Irregularities
The balance sheet 1 28
A Assets, liabilities and capital
B Shareholders’ equity
The balance sheet 2: assets 30
A Fixed and current assets
B Valuation
C Tangible and intangible assets
The balance sheet 3: liabilities 32
A Liabilities
B Accrued expenses
C Shareholders’ equity on the balance sheet
The other financial statements 34
A The profit and loss account
B The cash flow statement
Financial ratios 1 36
A Types of financial ratio
B Liquidity and solvency ratios
C Earnings and dividends
Financial ratios 2 38
A Profitability
B Leverage
Cost accounting 40
A Direct and indirect costs
B Fixed and variable costs
C Breakeven analysis
Pricing 42
A Manufacturers’ pricing strategies
B Retail pricing strategies
18 BANKING
Personal banking 44
A Current accounts
B Banking products and services
C E-banking
Commercial and retail banking 46
A Commercial and retail banks
B Credit
C Loans and risks
Financial institutions 48
A Types of financial institution
B Deregulation
C Specialized banks
Investment banking 50
A Raising capital
B Mergers and acquisitions
C Consulting and research
Central banking 52
A The functions of central banks
B The central bank and the commercial banks
C Central banks and exchange rates
Interest rates 54
A Interest rates and monetary policy
B Different interest rates
Money markets 56
A The money markets
B Common money market instruments
C Repos
Islamic banking 58
A Interest-free banking
B Types of accounts
C Leasing and short-term loans
Money supply and control 60
A Measuring money
B Changing the money supply
C Monetarism
CORPORATE FINANCE
Venture capital 62
A Raising capital
B Return on capital
Stocks and shares 1 64
A Stocks, shares and equities
B Going public
C Ordinary and preference shares
Stocks and shares 2 66
A Buying and selling shares
B New share issues
C Categories of stocks and shares
Shareholders 68
A Investors
B Dividends and capital gains
C Speculators
Share prices 70
A Influences on share prices
B Predicting prices
C Types of risks
Bonds 72
A Government and corporate bonds
B Prices and yields
C Other types of bonds
Futures 74
A Commodity futures
B Financial futures
Derivatives 76
A Options
B In-the-money and out-of-the-money
C Warrants and swaps
Asset management 78
A Allocating and diversifying assets
B Types of investor
C Active and passive investment
Hedge funds and structured products 80
A Hedge funds
B Leverage, short-selling and arbitrage
C Structured products
Describing charts and graphs 82
A Increase and decrease
B Rate of change
C High points, low points, and staying the
same
Mergers and takeovers 84
A Mergers, takeovers and joint ventures
B Hostile or friendly?
C Integration
Leveraged buyouts 86
A Conglomerates
B Raiders
Financial planning 88
A Financing new investments
B Discounted cash flows
C Comparing investment returns
Financial regulation and supervision 90
A Government regulation
B Internal controls
C Sarbanes-Oxley
ECONOMICS AND TRADE
International trade 92
A Trade
B Balance of payments
C Protectionism
Exchange rates 94
A Why exchange rates change
B Fixed and floating rates
C Government intervention
Financing international trade 96
A Documentary credits
B Bills of exchange
C Export documents
Incoterms 98
A Transport and additional costs
B The E and F terms
C The C and D terms
46 Insurance 100
A Insuring against risks
B Life insurance and saving
C Insurance companies
The business cycle 102
A Expansion and contraction
B Fiscal policy
C Monetary policy
Taxation 104
A Direct taxes
B Indirect taxes
C Non-payment of tax
Business plans 106
A Market opportunities
B The company, the product and the market
C The financial analysis
Language reference 108
Market idioms
Numbers
Word stress
British and American vocabulary
Answer key 114
Index 132
Acknowledgements 140
试读章节：(可选项)
Accounting and accountancy
A Accounting
Accounting involves recording and summarizing an organization’s transactions or business deals, such as purchases and sales, and reporting them in the form of financial statements. (See Units 11–14) In many countries, the accounting or accountancy profession has professional organizations which operate their own training and examination systems, and make technical and ethical rules: these relate to accepted ways of doing things.
Bookkeeping is the day-to-day recording of transactions.
Financial accounting includes bookkeeping, and preparing financial statements for shareholders and creditors (people or organizations who have lent money to a company).
Management accounting involves the use of accounting data by managers, for making plans and decisions.
B Auditing
Auditing means examining a company’s systems of control and the accuracy or exactness of its records, looking for errors or possible fraud: where the company may have deliberately given false information.
An internal audit is carried out by a company’s own accountants or internal auditors.
An external audit is done by independent auditors: auditors who are not employees of the company.
The external audit examines the truth and fairness of financial statements. It tries to prevent what is called ‘creative accounting’, which means recording transactions and values in a way that produces a false result – usually an artificially high profit.
There is always more than one way of presenting accounts. The accounts of British companies have to give a true and fair view of their financial situation. This means that the financial statements must give a correct and reasonable picture of the company’s current condition.
C Laws, rules and standards
In most continental European countries, and in Japan, there are laws relating to accounting, established by the government. In the US, companies whose stocks are traded on public stock exchanges have to follow rules set by the Securities and Exchange Commission (SEC), a government agency. In Britain, the rules, which are called standards, have been established by independent organizations such as the Accounting Standards Board (ASB), and by the accountancy profession itself. Companies are expected to apply or use these standards in their annual accounts in order to give a true and fair view.
Companies in most English-speaking countries are largely funded by shareholders, both individuals and financial institutions. In these countries, the financial statements are prepared for shareholders. However, in many continental European countries businesses are largely funded by banks, so accounting and financial statements are prepared for creditors and the tax authorities.
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