隨著我國經(jīng)濟實力的增強和國際地位的提高,我國的金融機構(gòu),尤其是大型國有商業(yè)銀行在全球金融界的影響力逐漸變大,世界排名也大大提升。因此,在這次修訂中,特意增加了中國的銀行以及非銀行金融機構(gòu)的內(nèi)容和保險常識的介紹,同時結(jié)合席卷全球的金融風暴的起因,增加了關于美國次貸危機的內(nèi)容。
一本小小的金融專業(yè)英語讀本自從2001年出版以來已經(jīng)反復重印十多次,確實是大大出乎我的意料。最近我再次通讀了全書,想知道是什么原因使它這么受讀者的歡迎。在閱讀的過程中,我發(fā)現(xiàn)有些內(nèi)容似乎有些陳舊,需要更新,有些語句的表述似乎需要進一步斟酌。思考再三,筆者決定利用再版之際對全書重新審訂,以不辜負廣大讀者的厚愛。
隨著我國經(jīng)濟實力的增強和國際地位的提高,我國的金融機構(gòu),尤其是大型國有商業(yè)銀行在全球金融界的影響力逐漸變大,世界排名也大大提升。因此,在這次修訂中,特意增加了中國的銀行以及非銀行金融機構(gòu)的內(nèi)容和保險常識的介紹,同時結(jié)合席卷全球的金融風暴的起因,增加了關于美國次貸危機的內(nèi)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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