《现代商务英语阅读 下》

Part Ⅳ Finance1

Chapter 16 Money and the Financial System1

Text A1

Money1

The U.S.Financial System3

The United States Banking System6

The Role of the Federal Reserve System9

New Directions in Banking13

Summary15

Text B17

On the Firing Line:Is It Time to Limit the Fed's Freedom?17

Additional Readings19

Case 1．Crisis Culprit:The Interest Rate19

Case 2．What Is a Bank Today and Tomorrow?20

Chapter 17 Securities Markets22

Text A22

Basic Types of Securities22

The Seeurities Markets26

Sources of Investment Information30

Making Security Transactions32

Summary34

Text B36

On the Firing Line:The SEC—An Economic White Elephant?36

Additional Readings37

Case 1．Is Listening Enough?37

Case 2．What Will It Be—Stocks or Bonds?38

Chapter 18 Financing Business39

Text A39

The Financial Manager39

Financial Planning41

Spending Money43

Raising Short-term Money45

Raising Long-term Money49

Summary53

Text B54

On the Firing Line:Declining Capital Investment:Who's to Blame?54

Additional Readings57

Case 1．Mary Discovers Gold57

Case 2．Sometimes Dentists Hurt Too58

Chapter 19 Risk and Insurance59

Text A59

Basic Risk and Insurance Concepts59

Property and Liability Insurance63

Health Insurance67

Life Insurance70

Summary72

Text B73

On the Firing Line:National Health Insurance—Plague or Panacea?73

Additional Readings75

Case 1．Risk-Taker and Risk-Shaker75

Case 2．Three-Way Toss-Up75

Chapter 20 Real Estate77

Text A77

Characteristics of Real Estate77

Housing:Shelter and Investment80

Investment Property82

Summary86

Text B88

On the Firing Line:Foreign Ownership of U.S.Farm Land—A Cause for Alarm?88

Additional Readings89

Case 1．Dream House:Rent or Buy?89

Case 2．The Broker Has Got to Go90

Part Ⅴ Business Tools91

Chapter 21 Accounting91

Text A91

The Role of Accounting91

Basic Accounting Procedures92

The Balance Sheet94

The Income Statement97

Ratio Analysis98

Summary100

Text B102

On the Firing Line:Forecasting:Art or Artifice in the Annual Report?102

Additional Readings104

Case 1．The Ambitious Accountant with Anemia and Amnesia104

Case 2．Mary Jean's Gentry Fashions105

Chapter 22 Computers and Data Processing106

Text A106

What Is a Computer?106

What Is a Computer System?108

Data Processing112

Business Use of Computers and Data Processing114

The Future of Computers117

Summary118

Text B121

On the Firing Line:Privacy—Victim of Computerized Progress?121

Additional Readings123

Case 1．Your Friendly Computer123

Case 2．Computer Buddy Changes Grades124

Part Ⅵ Further Dimensions and OpportunitiesChapter 23 The Legal and Tax Environment125

Text A125

Law:The Rules of Society125

Contract Law127

Property Law130

Other Types of Law132

Government Regulation of Business134

Taxation of Busineess136

Summary139

Text B141

On the Firing Line:The VAT—More or Less Painful Than Income Tax?141

Additional Readings143

Case 1．Deadbeats—My Specialty143

Case 2．Tax Limit—Almost There?144

Chapter 24 International Business146

Text A146

The Importance of Trade146

Why Nations Trade147

Barriers to International Trade150

Attempts to Increase World Trade154

Ways of Entering the International Market158

The Cultural and Political Environment in International Markets161

The Impact of Multinational Corporations163

Summary165

Text B167

On the Firing Line:Trade with the Soviet Union—How Great a Threat?167

Additional Readings169

Case 1．Eastward Ho!169

Case 2．Wheat for the Soviest—C.O.D169

Chapter 25 Opportunities for You in Tomorrow's World171

Text A171

The Accelerating Rate of Change171

Factors Impacting on the Future of Business173

Your Career in Business178

Summary185

Text B187

On the Firing Line:A Safe Walk or a Big Splash?187

Additional Reading188

Case 1．Pathway or Treadmill?188