本教材十个单元。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一篇,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。
本教材课文均选自近几年欧美国家出版的管理类英文原著,语言地道,覆盖面全。本教材可供各类大专院校中的企业管理、经济管理、财务管理、人力资源管理、电子商务等专业的本科生和研究生(包括MBA和EMBA)使用。此外,也可作为从事经济和管理的各界人士掌握管理学知识,提高专业语言技能的自学教材和参考书使用。
Unit 1 An Introduction to Accounting
Additional Reading: Generally Accepted Accounting
Principles and Or ganizations
Concerned with GAAP
Unit 2 The Balance Sheet
Additional Reading: Effects of Business Transactions upon
the Balance Sheet
Unit 3 The Profit and Loss Account (Income Statement)
Additional Reading: Preparation of Income Statements
Unit 4 The Cash Flow Statement
Additional Reading: Statement of Changes
Unit 5 Tools of Analysis
Additional Reading: Horizontal Analysis and Vertical Analys
Unit 6 Financial Ratio Analysis
Additional Reading: Inflation and Financial Statements
Unit 7 Cost Flow
Additional Reading: Production Report
Unit 8 Cost-Volume-Profit Analysis
Additional Reading: The Analysis of Mixed Costs
Unit 9 Responsibility Accounting System
Additional Reading: Responsibility Accounting Centers
Unit 10 Multinational Financial Management
Additional Reading: Currency Futures
Appendix Ⅰ Reference Translation of the Main Texts
Appendix Ⅱ Key to the Exercises
Appendix Ⅲ Tapescripts
Appendix Ⅳ Glossary