《财经英语》

Unit One1

Text Basic Elements of Accounting1

Supplementary Reading8

Unit Two10

Text Accounting Equation and Transactions10

Supplementary Reading19

Unit Three22

Text Revenues and Expenses22

Supplementary Reading31

Unit Four34

Text Financial Statements34

Supplementary Reading43

Unit Five45

Text Double-entry Accounting45

Supplementary Reading53

Unit Six55

Text Statistics55

Supplementary Reading63

Unit Seven65

Text Types of Audit65

Supplementary Reading74

Unit Eight77

Text The Budget：Instrument of Fiscal Policy77

Supplementary Reading88

Unit Nine91

Text Sources of Risk91

Supplementary Reading101

Unit Ten104

Text Introduction to Finance104

Supplementary Reading112

Unit Eleven115

Text An Introduction to Taxation115

Supplementary Reading124

Unit Twelve126

Text Progressive and Regressive Taxes126

Supplementary Reading134

Text The Public Debt137

Unit Thirteen137

Supplementary Reading145

Unit Fourteen147

Text Short-term Sources of Funds147

Supplementary Reading154

Unit Fifteen160

Text Planning160

Supplementary Reading167

Text The Transfer of Funds to Business171

Unit Sixteen171

Supplementary Reading181

Unit Seventeen183

Text The Variety of Financial Intermediaries183

Supplementary Reading192

Unit Eighteen194

Text The Business Language194

Supplementary Reading203

Unit Nineteen206

Text Debtors，Creditors and Working Capital206

Supplementary Reading216

Text What Do We Mean by“Funds”?219

Unit Twenty219

Supplementary Reading227

Unit Twenty-one229

Text The Cash Flow Forecast229

Supplementary Reading239

Unit Twenty-two241

Text The Dangers of Success241

Supplementary Reading253

Text Inflation Accounting(1)255

Unit Twenty-three255

Supplementary Reading265

Unit Twenty-four267

Text Inflation Accounting(2)267

Supplementary Reading277

Unit Twenty-five279

Text Inflation Accounting(3)279

Supplementary Reading290

Word List292