音像新版剑桥实用专业英语:金融财务英语(附)Ian Mackenzie

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 Balancin te ooks

Company law 1 16

A Partnerships

B Limited liability

C Founding companies

Company law 2 18

A Private an pbc companies

B AGMs

Accounting policies and standards 20

aluation and measurement

B Historical cost and inflation accounting

Accounting assutin and principles 22

A Assutin

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 profindlss account

B The cash flow statement

Financial ratis 36

A Types of financial ratio

B Liquidiyndslvency ratios

C Earnings and dividends

Financial ratios

A Profitability

B Leverage

Cost accounting 40

A Direct and indirect costs

B Fixed and variable costs

C reven 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 Governmenndcrporate 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

伊恩•麦肯齐出生和成长在马萨诸塞，于哈大学，曾著有Feast Day。他在商务英语领域有丰富的教学和实践经验。

这是一本既可做自学材料，也可做课堂学习的专业英语书。它能帮你迅速扩充金融财务英语词汇以及提升金融财务知识。

《新版剑桥实用专业英语：金融财务英语（附）》涉及四大领域：会计学、银行业、公司理财以及经济与贸易。每个领域又分多个单元，分别叙述该领域的热门主题，比如成本会计、资产负债表、中央银行、利率、、债券、国际贸易和汇率等。每个单元都有关键词和表达方式的详解以及练习，供学习者检查和进一步理解所学到的知识。每单元还设计了“请你参与”部分，为学习者提供情境模拟的机会。本书*后附有练习题和索引，供读者自我检测和深入学习。