财务专业英语讲述.ppt

SPECIALIZED ENGLISH Financial Management 专 业 英 语 财务管理 Contents Chapter One Introduction Chapter Two Theoretical Framework underlying Financial Accounting Chapter Three Accounting Cycle Chapter Four Basic Financial Statements Chapter Five The Statement of Cash Flow Chapter Six Financial Statements Analysis Chapter Seven Finance__ Debt Financing Chapter Eight Finance__ Equity Financing Chapter One: Introduction 、Words and Phrases: enterprise 企业 business 企业 firm 公司、商号 concern vt. 涉及 与…有关 企业 general purpose （普遍）通用的 criterion 标准 enhance vt. 提高、放大 感兴趣 return on 回报、报酬 return of 回收 收回 financial position 财务状况 financial progress 财务进展 internal users 内部信息使用者 external users 外部信息使用者 tax accounting 税务会计 tax planning 税务筹划 income tax return 所得税申报表 debt-paying ability 偿债能力 liquidity 清偿，偿债能力 cash flow : inflow 流入 outflow 流出 例：an inflow of bank deposits 银行存款的增加 Multiple-choice question: P12 Q-1. Which of the following does not describe accounting? a. Language of business. b. Is an end rather than a means to an end. c. Useful for decision making. d Used by business, government, nonprofit organizations, and individuals. Q-2. To understand and use accounting information in making economic decisions, you must understand: a. The nature of economic activities that accounting information describes. b. The assumptions and measurement techniques revolved in developing accounting information. , c. Which information is relevant for a ~ type of decision that is being made. d. All of the above. Q-3. External users of