Financial English

　　Chapter 1 Decision Makers and the Financial Statements
　　 1.1 Understanding Decision Makers
　　 1.2 The Accounting System and Financial Statements
　　 1.3 The Balance Sheet
　　 1.4 The Income Statement
　　 1.5 Statement of Cash Flows
　　 1.6 Financial Notes
　　 Structure of the chapter
　　 Reading material
　　 Key items
　　 Quiz
　　 Review questions
　　Chapter 2 Conceptual Framework and Accounting Cycle
　　 2.1 The Conceptual Framework
　　 2.2 Nature of Business Transactions
　　 2.3 Accounts
　　 2.4 Principles of Transaction Analysis
　　 2.5 The Accounting Cycle
　　 2.6 Analytical Tool: The Journal Entry
　　 Structure of the chapter
　　 Reading material
　　 Key items
　　 Quiz
　　 Review questions
　　Chapter 3 Business Cycle and Income Statement
　　 3.1 Business Cycle
　　 3.2 Elements on the Income Statement
　　 3.3 Cash Basis Accounting
　　 3.4 Accrual Accounting
　　 3.5 The Matching Principle
　　 3.6 Expanded Transaction Analysis Model
　　 3.7 How are Financial Statements Prepared?
　　 Structure of the chapter
　　 Reading material
　　 Key items
　　 Quiz
　　 Review questions
　　Chapter 4 Revenue, Receivables and Cash
　　 4.1 Accounting for Sales Revenue
　　 4.2 Measuring and Reporting Receivables
　　 4.3 Accounting for Bad Debts
　　 4.4 Receivables Turnover
　　 4.5 Cash and Cash Equivalents
　　 Structure of the chapter
　　 Reading material
　　 Key items
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　　 Chapter 5 Cost of Goods Sold and Inventories
　　 5.1 Understanding the Business
　　 5.2 Understanding Inventory
　　 5.3 Inventory Costing Methods
　　 5.4 Inventory Turnover
　　 5.5 Internal Control of Inventory
　　 5.6 Purchase Returns and Allowances, and Purchase Discounts
　　 Structure of the chapter
　　 Reading material
　　 Key items
　　 Quiz
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　　Chapter 6 Long-lived Assets
　　 6.1 Classifying Long-lived Assets
　　 6.2 Fixed Asset Turnover
　　 6.3 Measuring and Recording Acquisition Cost
　　 6.4 Repairs, Maintenance, and Additions
　　 6.5 Depreciation
　　 6.6 Disposal of Property, Plant, and Equipment
　　 6.7 Natural Resources
　　 6.8 Intangible Assets
　　 Structure of the chapter
　　 Reading material
　　 Key items
　　 Quiz
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　　Chapter 7 Bonds and Equity Investments
　　 7.1 Types of Investments
　　 7.2 Accounting Methods
　　 7.3 Debt Held-to-maturity: Amortized Cost Method
　　 7.4 Passive Investments: The Market Value Method
　　 7.5 Investments for Significant Influence: Equity Method
　　 7.6 Controlling Interests: Mergers and Acquisitions
　　 7.7 Key Ratio Analysis
　　 Structure of the chapter
　　 Reading material
　　 Key items
　　 Quiz
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　　Chapter 8 Liabilities
　　 8.1 Liabilities Defined and Classified
　　 8.2 Current Liabilities
　　 8.3 Long-term Liabilities
　　 Structure of the chapter
　　 Reading material
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　　Chapter 9 Statement of Cash Flows
　　 9.1 Classifications of the Statement of Cash Flows
　　 9.2 Cash Flows from Operating Activities
　　 9.3 Cash Flows from Investing and Financing Activities
　　 9.4 Additional Cash Flow Disclosures and Key Indicators
　　 Structure of the chapter
　　 Reading material
　　 Key items
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　　Chapter 10 Financial Statement Analysis
　　 10.1 Financial Statement Analysis
　　 10.2 Ratio and Percentage Analysis
　　 10.3 Market Tests
　　 Structure of the chapter
　　 Reading material
　　 Key items
　　 Quiz
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　　Chapter 11 Auditing and Internal Control
　　 11.1 The Role of Auditing
　　 11.2 Fundamental Concepts in Conducting a Financial Statement Audit
　　 11.3 Audit Reporting
　　 11.4 Internal Control
　　 11.5 Elements of Internal Control
　　 Structure of the chapter
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　　Chapter 12 Principle of Corporate Finance
　　 12.1 What is Corporate Finance
　　 12.2 The Firm and the Financial Markets
　　 12.3 Future Value
　　 12.4 Present Value
　　 12.5 Net Present Value
　　 12.6 Simplifications
　　 12.7 What Is a Firm Worth?
　　 12.8 Common Stock
　　 12.9 Long-term Debt
　　 12.10 Summary and Conclusions
　　 Structure of the chapter
　　 Reading material
　　 Key items
　　 Quiz
　　 Review questions
　　Mock Exam Paper
　　Answers
　　References
　　Index of Key Items