财经英语2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

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Chapter 1 Decision Makers and the Financial Statements1

1.1 Understanding Decision Makers3

1.2 The Accounting System and Financial Statements6

1.3 The Balance Sheet8

1.4 The Income Statement11

1.5 Statement of Cash Flows14

1.6 Financial Notes17

Structure of the chapter18

Reading material18

Key items19

Quiz19

Review questions21

Chapter 2 Conceptual Framework and Accounting Cycle23

2.1 The Conceptual Framework25

2.2 Nature of Business Transactions28

2.3 Accounts29

2.4 Principles of Transaction Analysis32

2.5 The Accounting Cycle34

2.6 Analytical Tool:The Journal Entry36

Structure of the chapter38

Reading material38

Key items40

Quiz40

Review questions43

Chapter 3 Business Cycle and Income Statement45

3.1 Business Cycle47

3.2 Elements on the Income Statement49

3.3 Cash Basis Accounting51

3.4 Accrual Accounting52

3.5 The Matching Principle54

3.6 Expanded Transaction Analysis Model55

3.7 How are Financial Statements Prepared?56

Structure of the chapter58

Reading material58

Key items59

Quiz59

Review questions63

Chapter 4 Revenue,Receivables and Cash65

4.1 Accounting for Sales Revenue67

4.2 Measuring and Reporting Receivables70

4.3 Accounting for Bad Debts71

4.4 Receivables Turnover75

4.5 Cash and Cash Equivalents77

Structure of the chapter80

Reading material80

Key items81

Quiz81

Review questions84

Chapter 5 Cost of Goods Sold and Inventories85

5.1 Understanding the Business88

5.2 Understanding Inventory88

5.3 Inventory Costing Methods91

5.4 Inventory Turnover98

5.5 Internal Control of Inventory99

5.6 Purchase Returns and Allowances,and Purchase Discounts100

Structure of the chapter102

Reading material102

Key items103

Quiz103

Review questions107

Chapter 6 Long-lived Assets109

6.1 Classifying Long-lived Assets112

6.2 Fixed Asset Turnover114

6.3 Measuring and Recording Acquisition Cost115

6.4 Repairs,Maintenance,and Additions116

6.5 Depreciation117

6.6 Disposal of Property,Plant,and Equipment124

6.7 Natural Resources127

6.8 Intangible Assets128

Structure of the chapter131

Reading material131

Key items132

Quiz132

Review questions134

Chapter 7 Bonds and Equity Investments135

7.1 Types of Investments138

7.2 Accounting Methods139

7.3 Debt Held-to-maturity:Amortized Cost Method141

7.4 Passive Investments:The Market Value Method143

7.5 Investments for Significant Influence:Equity Method146

7.6 Controlling Interests:Mergers and Acquisitions148

7.7 Key Ratio Analysis149

Structure of the chapter151

Reading material151

Key items152

Quiz152

Review questions155

Chapter 8 Liabilities157

8.1 Liabilities Defined and Classified160

8.2 Current Liabilities161

8.3 Long-term Liabilities164

Structure of the chapter167

Reading material167

Key items168

Quiz168

Review questions170

Chapter 9 Statement of Cash Flows171

9.1 Classifications of the Statement of Cash Flows174

9.2 Cash Flows from Operating Activities175

9.3 Cash Flows from Investing and Financing Activities177

9.4 Additional Cash Flow Disclosures and Key Indicators178

Structure of the chapter180

Reading material180

Key items182

Quiz182

Review questions184

Chapter 10 Financial Statement Analysis185

10.1 Financial Statement Analysis187

10.2 Ratio and Percentage Analysis189

10.3 Market Tests193

Structure of the chapter195

Reading material195

Key items197

Quiz197

Review questions200

Chapter 11 Auditing and Internal Control201

11.1 The Role of Auditing204

11.2 Fundamental Concepts in Conducting a Financial Statement Audit205

11.3 Audit Reporting207

11.4 Internal Control209

11.5 Elements of Internal Control210

Structure of the chapter221

Reading material221

Key items222

Quiz222

Review questions224

Chapter 12 Principle of Corporate Finance225

12.1 What is Corporate Finance228

12.2 The Firm and the Financial Markets230

12.3 Future Value233

12.4 Present Value235

12.5 Net Present Value236

12.6 Simplifications237

12.7 What Is a Firm Worth?241

12.8 Common Stock241

12.9 Long-term Debt245

12.10 Summary and Conclusions249

Structure of the chapter250

Reading material250

Key items252

Quiz252

Review questions256

Mock Exam Paper259

Answers271

References319

Index of Key Items323