财务管理专业英语2024-2025（1)

齐筱，黄凌

目录

  • 1 Unit 1 Introduction to Financial Management(1)
    • 1.1 Financial Management and Financial Manager
    • 1.2 Financial Management Decision
  • 2 Unit 2 Introduction to Financial Management(2)
    • 2.1 Types of Business Organization
    • 2.2 Corporate Structure of the Company
    • 2.3 Objectives of Financial Management
    • 2.4 Separation of Ownership and Control
  • 3 Unit 3 Interpreting Financial Statements
    • 3.1 Basics of Annual Reports and Financial Statements
    • 3.2 Balance Sheet
    • 3.3 Income Statement
    • 3.4 Statement of Retained Earnings
    • 3.5 Statement of Cash Flow
  • 4 Unit 4 Financial Ratio Analysis
    • 4.1 Financial Ratio Analysis
    • 4.2 Liquidity Ratios
    • 4.3 Debt Management Ratios
    • 4.4 Asset Management Ratios
    • 4.5 Profitability Ratios
    • 4.6 Market Value Ratios
    • 4.7 Uses and Limitation of Financial Ratio Analysis
  • 5 Time Value of Money and Valuation
    • 5.1 Central Concepts in Financial Management
    • 5.2 Simple vs. Compound Interest Rates and Future vs. Present Value
    • 5.3 Annuity
    • 5.4 Valuation Fundamentals
    • 5.5 Bond Valuation
    • 5.6 Common Stock Valuation
Basics of Annual Reports and Financial Statements

课内视频：The purpose of Financial statements



※Question:What do you learn from the video above about the importance of financial statements?


For the management: information for decision-making

For shareholders: assess a firm's financial health

※涉及词汇、词组：

principal, interest, profitability, solvency, pension, historical cost, inventory（spoiles,obsolete, missing), fixed asset, account receivable( uncollectable）, liability, retiree, understate, depreciate


3.1.1 Corporate Annual Reports 

US COMPANIES: TWO ANNUAL REPORTS（GAAP,FASB）


3.1.2 Overview of Financial Statements

 balance sheet;

 income statement;

 statement of cash flows;

 statement of changes in equity.