随着我国经济实力的增强和国际地位的提高,我国的金融机构,尤其是大型国有商业银行在全球金融界的影响力逐渐变大,世界排名也大大提升。因此,在这次修订中,特意增加了中国的银行以及非银行金融机构的内容和保险常识的介绍,同时结合席卷全球的金融风暴的起因,增加了关于美国次贷危机的内容。
一本小小的金融专业英语读本自从2001年出版以来已经反复重印十多次,确实是大大出乎我的意料。最近我再次通读了全书,想知道是什么原因使它这么受读者的欢迎。在阅读的过程中,我发现有些内容似乎有些陈旧,需要更新,有些语句的表述似乎需要进一步斟酌。思考再三,笔者决定利用再版之际对全书重新审订,以不辜负广大读者的厚爱。
随着我国经济实力的增强和国际地位的提高,我国的金融机构,尤其是大型国有商业银行在全球金融界的影响力逐渐变大,世界排名也大大提升。因此,在这次修订中,特意增加了中国的银行以及非银行金融机构的内容和保险常识的介绍,同时结合席卷全球的金融风暴的起因,增加了关于美国次贷危机的内容。
Unit 1
Part A Banks in China
Part B Federal Reserve Banks
Part C The Bank of England
Unit 2
Part A The Fractional Reserve
Part B The Three Ms
Part C Simple and Compound Interest
Unit 3
Part A Financial Statements
Part B A Balance Sheet
Part C The Entity Concept
Unit 4
Part A Bank Deposits
Part B Bank Accounts
Part C Special Banking Services
Unit 5
Part A Bank Advances
Part B The U. S. Subprime Crisis
Part C Bank Cards
Unit 6
Part A Bills of Exchange
Part B Banker's Acceptance
Part C Collection of Bills
Unit 7
Part A Documentary Credits
Part B Documentary Collection
Part C The Collection Order
Unit 8
Part A Currency Exchange
Part B The Spot and Forward Markets
Part C Swap Deals
Unit 9
Part A Currency Fu~res Market
Part B Futures
Part C Currency Options Market
Unit 10
Part A Balance of Payments
Part B An Introduction to Insurance
Part C Commercial Bank Marketing
Appendix Glossary
The statement of owner's equity presents a summary of the changesthat occurred in the owner's equity of the entity during a specific timeperiod, such as a month or a year。 Increases in owner's equity arise frominvestments by the owner and from net income earned during the period。Decreases result from withdrawals by the owner and from a net loss for theperiod。 Net income or net loss comes directly from the income statement。Investments and withdrawals by the owner are capital transactions betweenthe business and its owner, so they do not affect the income statement。 The statement of cash flows just shows the cash inflows and outflowsof a company during a period of time。 Cash inflows are referred to as thereceipts in cash and cash outflows just tell the payments in cash made bythe company。 It is really meaningful to investors and creditors of thecompany, because they may want to know how much actual cash thecompany's operations generate during a period and how thatcash is used。Items of cash flows are classified according to three main activities:operating activities, investing activities and financing activities。 Operatingactivities are referred to as the part of the day-to-day business of acompany。
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