财务管理专业英语-第2版 本书特色
《财务管理专业英语(第2版)》：按照财务管理课程的架构分为12个专题。分别介绍财务管理专业各个方面的知识要点，给出相关背景知识引导学生主动获取以扩展视野，尽量体现财务管理专业的背景知识、基本理念与核心内容。《财务管理专业英语(第2版)》为财务管理专业的学生而作，采取导读式的教材风格，而不是包罗万象的财务辞典。各专题分多个板块：新闻视听、名人名言、微型案例、核心词汇、思考与探索和知识扩展等。本版在第1版的基础上主要做如下更新：适时补充金融危机等宏观变化对企业财务管理的影响：在形式上，增加公司财务新闻视听资料和课后思考题，视听资料可在华章网站上下载。
财务管理专业英语-第2版 目录
推荐序 第2版前言 第1版前言 Topic 1 Introduction to Financial Management (1) 财务 管理概述 (1) 新闻视听News in Media1 名人名言Wisdom.1 微型案例Mini Case2 概览Overview2 正文Text2 1.1 Financial Management and Financial 1.1 Manager2 1.2 Financial Management Decision3 1.3 Risk-Return Tradeoff6 核心词汇Core Words and Expressions.6 思考与探索Thinking and Exploration7 汉译英Translation.7 知识扩展More Knowledge7 相关网址Useful Websites10 Topic 2 Introduction to Financial Management (2) 财务 管理概述 (2) 新闻视听News in Media11 名人名言Wisdom11 微型案例Mini Case12 概览Overview12 正文Text.12 2.1 Types of Business Organization12 2.2 Corporate Structure of the Company14 2.3 Objectives of Financial Management16 2.4 Separation of Ownership and Control18 2.5 Agency Relationships.18 核心词汇Core Words and Expressions20 思考与探索Thinking and Exploration21 汉译英Translation21 知识扩展More Knowledge22 相关网址Useful Websites28 Topic 3 Interpreting Financial Statements诠释财务报表 新闻视听News in Media29 名人名言Wisdom29 微型案例Mini Case29 概览Overview.30 正文Text.30 3.1 Basics of Annual Reports and Financial 3.1 Statements30 3.2 Balance Sheet32 3.3 Income Statement35 3.4 Statement of Retained Earnings37 3.5 Statement of Cash Flow38 核心词汇Core Words and Expressions41 思考与探索Thinking and Exploration42 汉译英Translation43 知识扩展More Knowledge.43 相关网址Useful Websites45 Topic 4 Financial Ratio Analysis 财务比率分析 新闻视听News in Media46 名人名言Wisdom46 微型案例Mini Case46 概览Overview.47 正文Text.47 4.1 Financial Ratio Analysis.47 4.2 Liquidity Ratios49 4.3 Debt Management Ratios51 4.4 Asset Management Ratios53 4.5 Profitability Ratios56 4.6 Market Value Ratios59 4.7 Uses and Limitations of Financial Ratio Analysis60 核心词汇Core Words and Expressions61 思考与探索Thinking and Exploration62 汉译英Translation62 知识扩展More Knowledge63 相关网址Useful Websites63 Topic 5 Time Value of Money and Valuation货币时间 价值与估价 新闻视听News in Media64 名人名言Wisdom64 微型案例Mini Case65 概览Overview66 正文Text.66 5.1 Central Concepts in Financial Management66 5.2 Simple vs. Compound Interest Rates and Future vs. Present Value67 5.3 Annuity68 5.4 Valuation Fundamentals72 5.5 Bond Valuation75 5.6 Common Stock Valuation78 核心词汇Core Words and Expressions82 思考与探索Thinking and Exploration83 汉译英Translation83 知识扩展More Knowledge84 相关网址Useful Websites84 Topic 6 Risk and Return风险与收益 新闻视听News in Media85 名人名言Wisdom85 微型案例Mini Case86 概览Overview.86 正文Text.87 6.1 Introduction to Risk and Return87 6.2 Efficient Market Hypothesis (EMH)90 6.3 Portfolio Theory94 6.4 Beta and Capital Asset Pricing Model.97 6.5 Arbitrage Pricing Theory99 核心词汇Core Words and Expressions.100 思考与探索Thinking and Exploration101 汉译英Translation.101 知识扩展More Knowledge101 相关网址Useful Websites.103 Topic 7 Capital Budgeting 资本预算 新闻视听News in Media104 名人名言Wisdom.104 微型案例Mini Case104 概览Overview105 正文Text105 7.1 Capital Investment decisions.105 7.2 Guidelines for Estimating Project Cash 7.2 Flows.107 7.3 Investment Rules108 7.4 Business Practice110 7.5 Analyzing Project Risk.111 7.6 Project Selection with Resource Constrains113 7.7 Qualitative Factors and the Selection of 7.7 Projects114 7.8 The Post-Audit115 核心词汇Core Words and Expressions.116 思考与探索Thinking and Exploration116 汉译英Translation.116 知识扩展More Knowledge117 相关网址Useful Websites.117 Topic 8 Capital Market and Raising Funds资本市场与资金筹集 新闻视听News in Media118 名人名言Wisdom118 微型案例Mini Case118 概览Overview119 正文Text119 8.1 Financial Markets119 8.2 Investment Banks.122 8.3 The Decision to Go Public123 8.4 Cost of Capital Concept125 核心词汇Core Words and Expressions127 思考与探索Thinking and Exploration.128 汉译英Translation128 知识扩展More Knowledge128 相关网址Useful Websites130 Topic 9 Capital Structure资本结构 新闻视听News in Media132 名人名言Wisdom.132 微型案例Mini Case132 概览Overview133 正文Text133 9.1 The Choices: Types of Financing.133 9.2 The Financing Mix137 9.3 Understanding Financial Risk138 9.4 Capital Structure and the Value of a Firm138 9.5 Checklist for Capital Structure Decisions.143 核心词汇Core Words and Expressions.145 思考与探索Thinking and Exploration146 汉译英Translation.146 知识扩展More Knowledge146 相关网址Useful Websites.148 Topic 10 Dividend Policy 股利政策 新闻视听News in Media149 名人名言Wisdom.149 微型案例Mini Case150 概览Overview151 正文Text151 10.1 Dividends and Dividend Policy151 10.2 The Dividend Puzzle154 10.3 Factors Influencing the Dividend Decision156 10.4 Dividend Policies158 10.5 Stock Repurchases159 核心词汇Core Words and Expressions161 思考与探索Thinking and Exploration161 汉译英Translation.162 知识扩展More Knowledge162 相关网址Useful Websites.163 Topic 11 Working Capital Management营运资本管理 新闻视听News in Media164 名人名言Wisdom.164 微型案例Mini Case164 概览Overview165 正文Text165 11.1 Introduction to Working Capital nagement165 11.2 Cash Management166 11.3 Accounts Receivable Management.170 11.4 Inventory Management173 核心词汇Core Words and Expressions176 思考与探索Thinking and Exploration177 汉译英Translation177 知识扩展More Knowledge177 相关网址Useful Websites179 Topic 12 International Financial Management国际财务管理 新闻视听News in Media180 名人名言Wisdom.180 微型案例Mini Case180 概览Overview181 正文Text181 12.1 Introduction181 12.2 Foreign Exchange Market184 12.3 Exchange Rate Parity187 12.4 Multinational Capital Budgeting190 12.5 International Financial Decision191 12.6 Working Capital Management191 12.7 Hedging Currency Risk192 核心词汇Core Words and Expressions195 思考与探索Thinking and Exploration.196 汉译英Translation196 知识扩展More Knowledge196 相关网址Useful Websites199 参考文献
财务管理专业英语-第2版 节选
《财务管理专业英语(第2版)》根据作者多年教学经验写就，涵盖财务报表分析、风险与资本收益测算、货币时间价值、资本市场与证券发行、财务杠杆与资本结构、股利政策、营运资本管理以及国际财务管理等内容。按照财务管理课程和架构分为12个专题，每一专题均由“新闻视听”、“名人名言”和饶有趣味的“微型案例”开始，深入浅出，“思考与探索”、“知识扩展”和“相关网址”等内容为教学开拓了视野，也为促进教学互动、学以致用提供了很好的平台。《财务管理专业英语(第2版)》适用于本科生专业英语课教学，适合广大财务管理专业教师、本科生及财务管理工作者、爱好者使用。
财务管理专业英语-第2版 相关资料
插图：Cash flows from financing (CFF).reports capital structure transactions. These items are located in the long-term capital section of the balance sheet and the statement of retained earnings and involve activities related to contributing, withdrawing, and servicing of funds to support the firm's business activities. Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments.The first section provides details on the net cash provided from operations. To arrive at its net cash provided by operations, SunFood Products adds back to its net income the depreciation and amortization expense for fiscal year 2002. Remember that depreciation and amortization are non-cash expenses that SunFood Products subtracted on the income statement to determine the net income. Thus, to convert net income to actual cash flow requires adding back these non-cash expenses.SunFood Products makes further adjustments to account for the accrual accounting process that causes net income to deviate from cash flows that we discussed previously.
财务管理专业英语-第2版 作者简介
刘媛媛，副教授、会计学博士、注册会计师，东北财经大学国家级精品课程“财务管理”英文主讲教师，国家级双语示范课程“财务管理”主讲教师，主要讲授“公司理财”、“西方财务管理”和“会计理论”等课程，连续多年教学质量考评优秀。
