《財務英語（雙語版）》是2016年上海財經大學出版社出版的圖書，作者是張其秀。
基本介紹
- 書名：財務英語（雙語版）
- 作者：張其秀
- ISBN：978-7-5642-2342-7/F.2342
- 定價：￥33.0
- 出版社：上海財經大學出版社
- 出版時間：2016-02-01
- 開本：16
內容簡介,目錄,
內容簡介
本會計雙語教材具有以下特點:
1.體系完整、結構合理、系統性強
教材以財務與會計為體系,是因為財務與會計知識在整個經濟管理領域中具有較廣泛的套用性與普及性。財務與會計所提供的信息能為經濟社會中的不同角色提供各種決策依據。對本科學生而言,財務與會計課程是財會類專業學生的主幹課程,是相關領域專業學生的必修課程,是不同領域學生的公共選修課程。可見,財務與會計課程在當代高校培養複合型人才中的重要地位。
教材體系完整、結構合理,全面包括了財務與會計體系中的基本理論與主要實務內容,具有系統性、連續性、完整性的特點。
2.通俗易懂、深入淺出、適用面廣
教材採用英漢對照的雙語格式,是適應全面推行教育國際化的需要,也是走向英語化教學模式的過渡。教材基本素材選自英語原版教材,但表述形式力求符合中國人的思維習慣、價值觀念與文化特徵,深入淺出、通俗易懂,以適應不同層面學生的學習,既適合財會類本科學生、專科學生,也適合其他專業學生及財務與會計實務工作人員的選修、自學之用。
3.內容充實、習題豐富、難易適中
教材內容充實完整,英文習題豐富齊全,在闡述財務與會計理論和實務方法時,既重視基本理論的深度與廣度,又強調具體實務的實際操作方法的運用。選用典型的實例,思路清晰,便於理解。每章都配有一定的英文相關理論和實務的練習題與案例分析題,難度適中,供學生課後複習、練習之用,以方便教師教和學生學,有助於提高學生的財務與會計英語的閱讀理解能力與實務操作能力。同時,這也是逐漸引進國際化案例教學模式的過渡形式。
目錄
CHAPTER 1 Business Activities/1
1.1 Types of Business Structure of Organization/1
1.2 Corporate Organizational Structure/3
1.3 Daily Business Topics in Accounting and Finance/5
1.4 Business Activities/7
Extending Your Knowledge—What’s the Difference between a CFO and a CPA?/9
Key Words,Phrases,and Special Terms/10
Multiple choice Questions/11
Exercises/12
Cases/13
Chapter 2 Financial Statements—Balance Sheet/14
2.1 The Objectives of Financial Reporting/14
2.2 Balance Sheet/15
2.3 Preparation of Balance Sheet/20
Extending Your Knowledge—Balance Sheet Accounts and Trial Balance/21
Key Words,Phrases,and Special Terms/22
Multiple choice Questions/23
Exercises/25
Cases/26
Chapter 3 Financial Statements—Income Statement/27
3.1 Income Statement/27
3.2 Retained Earnings Statement/31
3.3 Adjustment for Taxes in Unprofitable Periods/32
3.4 An Illustration of Two Financial Statements/33
Extending Your Knowledge—Combined Statement of Income and Retained Earnings/34
Key Words,Phrases,and Special Terms/35
Multiple choice Questions/36
Exercises/37
Cases/40
Chapter 4 Financial Statements—The Statement of Cash Flows/41
4.1 Function of the Statement of Cash Flows/41
4.2 Classifications of Cash Flows/42
4.3 Preparation of the Statement of Cash Flows/43
4.4 A Complete Illustration/50
4.5 How Financial Statements Tie Together/51
Extending Your Knowledge—Free Cash Flow/52
Key Words,Phrases,and Special Terms/53
Multiple choice Questions/53
Exercises/55
Cases/56
Chapter 5 Financial Analysis/57
5.1 Objectives of Financial Statement Analysis/57
5.2 Basic Analytical Procedures/58
5.3 Current Position Analysis/60
5.4 Assets Management Analysis/62
5.5 Solvency Ability Analysis/65
5.6 Profitability Analysis/66
Extending Your Knowledge—Ratio of Liabilities to Stockholders’ Equity/69
Key Words,Phrases,and Special Terms/69
Multiple choice Questions/70
Exercises/72
Cases/73
Chapter 6 Valuation of Assets/75
6.1 Time Value of Money/75
6.2 Valuation of Financial Assets/81
Extending Your Knowledge—The Power of Compound Interest/86
Key Words,Phrases,and Special Terms/86
Multiple choice Questions/87
Exercises/89
Cases/90
Chapter 7 Financial Management/91
7.1 Financing Activity/91
7.2 Investing Activity/96
7.3 Operating Activity (Working Capital Management)/103
7.4 Dividends and Distribution of Dividends/110
Extending Your Knowledge—Advantages of Financing Operations with Bonds Versus Stock/113
Key Words,Phrases,and Special Terms/114
Multiple choice Questions/115
Exercises/117
Cases/118
Chapter 8 Financial Planning/120
8.1 Brief Introduction/121
8.2 Sales Forecast/121
8.3 Forecast of Financial Requirement/122
8.4 Other Conditions/124
8.5 Planning and Control Systems/125
8.6 Operating Breakeven/125
8.7 Summary/126
Extending Your Knowledge—Operating Leverage Analysis/127
Key Words,Phrases,and Special Terms/128
Multiple choice Questions/129
Exercise/130
Case/131
Answers for Multiple-choice Questions/133
