简介
《财金英语教程(下)》中的文章均出自于近年来国内外原版的英语著作教材、以及国内权威机构对中国近期有关状况的报告。《财金英语教程(下)》分为上下两册，每册有十个单元。每个单元内有主课文一篇，均为该单元主题的相关基本概念，供教师分析详解，学习者作为精读之用。并且，主课文之后有大量的相关词汇、翻译、听说、写作等练习，学习者可以用来检验和巩固相关主课文中的知识点。每单元同时含有副课文两篇，均为单元主题之下的相关阅读材料，是学生扩大信息量和词汇量的泛读文章。《财金英语教程(下)》上册为金融英语，下册为会计英语。主编在借鉴了国内外大量的财会教材后，在选题上尽量做到能够含括专业的主要方面和热点问题。金融英语中编排了有关货币、利率、银行、保险、金融创新、金融市场、金融机构、通货膨胀、汇率和国际金融体系的内容。 鉴于本教材的原则是“通过专业学英语”，因此，其目的是致力于培养学生如何使用目标语言来掌握，理解专业的基础知识，并能够自如地使用目标语言在本专业领域里进行业务和学术交流。
目录
Unit 1 An Introduction to Accounting
Text-A The Accounting Cycle
Text-B Generally Accepted Accounting Principles and Organizations Concerned with GAAP
Unit 2 The Balance Sheet
Text-A Effects of Business Transactions Upon the Balance sheet
Text-B The TriaI Balance
Unit 3 The Profit and Loss Account(Income Statement)
Text-A Multiple-Step Income Statements
Text-B Single-Step Income Statements
Unit 4 The Cash Flow Statement
Text-A Statement of Changes：Working Capital Approach
Text-B Statement of Changes：Cash Approach
Unit 5 Tools of Analysis
Text-A Horizontal Analysis and Comparative Financial State-ment
Text-B Vertical Analysis and Common-size Financial State-ment
Unit 6 Financial Ratiol Analysis
Text-A Inflation and FinanciaI Statements．
Text-B Current-value Accounting
Unit 7 Flows of Costs
Text-A Production Report——Weighted-Average Method
Text-B Production Report-FIFo Method
Unit 8 Cost-Volume-Profit Analysis
Text-A The Analysis of Mixed Costs
Text-B Break-Even Analysis
Unit 9 Reqxx．ibilily Accounting System
Text-A Rseponsibility Accounting Centers
Text-B Budget Preparation and Capital Budgeti ng
Unit 10 Multinational Financial Management
Text-A Currency Futures
Text-B Currency Call Options
Appendix I Reference Translation of the Main Texts
Appendix II Key to the Exercises
Appendix III Tapescripts
Appendix IV Glossary
Text-A The Accounting Cycle
Text-B Generally Accepted Accounting Principles and Organizations Concerned with GAAP
Unit 2 The Balance Sheet
Text-A Effects of Business Transactions Upon the Balance sheet
Text-B The TriaI Balance
Unit 3 The Profit and Loss Account(Income Statement)
Text-A Multiple-Step Income Statements
Text-B Single-Step Income Statements
Unit 4 The Cash Flow Statement
Text-A Statement of Changes：Working Capital Approach
Text-B Statement of Changes：Cash Approach
Unit 5 Tools of Analysis
Text-A Horizontal Analysis and Comparative Financial State-ment
Text-B Vertical Analysis and Common-size Financial State-ment
Unit 6 Financial Ratiol Analysis
Text-A Inflation and FinanciaI Statements．
Text-B Current-value Accounting
Unit 7 Flows of Costs
Text-A Production Report——Weighted-Average Method
Text-B Production Report-FIFo Method
Unit 8 Cost-Volume-Profit Analysis
Text-A The Analysis of Mixed Costs
Text-B Break-Even Analysis
Unit 9 Reqxx．ibilily Accounting System
Text-A Rseponsibility Accounting Centers
Text-B Budget Preparation and Capital Budgeti ng
Unit 10 Multinational Financial Management
Text-A Currency Futures
Text-B Currency Call Options
Appendix I Reference Translation of the Main Texts
Appendix II Key to the Exercises
Appendix III Tapescripts
Appendix IV Glossary
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