财经英语 CP2 (1+2+3)
国际结算(英文版)清华大学出版社-答案
KEY OF INTERNATIONAL SETTLEMENTChapter 11.Put the following phrases into English2.Put the following sentences into English(1)国际结算涉及有形贸易和无形贸易，外国投资，从其他国家借贷资金，等等。
The international settlement involves tangible trades, intangible trades, foreign investments, funds borrowed from or lent to other countries and so on.(2)许多银行注重发展国际结算和贸易融资的业务。
Many banks have focused on their business of international settlement and trade finance.(3)大多数国际间的支付来自于世界贸易。
Most of the international payments originate from transactions in the world trade.(4)一般来说，国际结算的方式分为三类：汇款、托收和信用证。
Usually the international settlement is divided into three broad categories: remittance, collection and letter of credit.3. True or False1)International payments and settlements are financial activities conducted inthe domestic country. (F)2)Fund transfers are processed and settled through certain clearing systems.(T)3)Using the SWIFT network, banks can communicate with both customers andcolleagues in a structured, secure, and timely manner.(T)4)SWIFT can achieve same day transfer.(T)4.Multiple Choice1)SWIFT is __B__A.in the united statesB. a kind of communications belonging to TT system for interbank’s fundtransferC.an institution of the United NationsD. a governmental organization2)SWIFT is an organization based in __A___A.BrusselsB.New YorkC.LondonD.Hong Kong3) A facility in fund arrangement for buyers or sellers is referred to __A___A.trade financeB.sale contractC.letter of creditD.bill of exchange4)Fund transfers are processed and settled through __C___A.banksB.SWIFTC.clearing systemD.telecommunication systems5)__C__is the reason why international trade first began.A.Uneven distribution of resourcesB.Patterns of demandC.Economic benefitsparative advantages5. Answer the following questions1)Where are the medium of exchange originated from?Tracing back the history of international settlement, the medium of exchange originated from coins to notes.2)What will inevitably lead to under the international political, economic andcultural exchanges?The international political, economic and cultural exchange inevitably leads to credits and debts owed by one country to another.3)Why do banks focus on the development of the businesses of internationalsettlement?Banks focus more and more on the development of the businesses because it isa major resource of profits.4)What will banks do to meet the higher and higher demand of the internationalmarket?Banks need to develop innovative products and deliver the best services possible in whatever way they can.Chapter 21.Put the following phrases into English2.Put the following sentences into English(1)用于国际结算的货币是可兑换的货币。
财金英语教程参考答案
财金英语教程参考答案Chapter 1: Introduction to Finance1. What is finance?- Finance is the management of money and includesactivities such as investing, borrowing, lending, budgeting, saving, and forecasting.2. What are the three main functions of finance?- The three main functions of finance are planning, acquiring, and managing financial resources.3. What is the time value of money?- The time value of money is the concept that a sum of money is worth more now than the same sum in the future dueto its potential earning capacity.4. How does inflation affect the value of money?- Inflation erodes the purchasing power of money over time, meaning that the same amount of money will buy fewer goodsand services in the future.5. What is the difference between a bond and a stock?- A bond is a debt instrument where an investor lends money to an entity in exchange for interest payments, while a stock represents ownership in a company and offers thepotential for capital gains and dividends.Chapter 2: Financial Statements1. What are the four main financial statements?- The four main financial statements are the balance sheet, income statement, cash flow statement, and statement of changes in equity.2. What is the purpose of a balance sheet?- The balance sheet provides a snapshot of a company's financial position at a specific point in time, showing its assets, liabilities, and equity.3. How is net income calculated?- Net income is calculated by subtracting all expensesfrom the total revenue of a company during a specific period.4. What does the cash flow statement show?- The cash flow statement shows the inflow and outflow of cash within a business over a period of time, categorizedinto operating, investing, and financing activities.5. What is the statement of changes in equity?- The statement of changes in equity shows the changes in the equity accounts of a company over a period of time, including retained earnings, capital contributions, and other comprehensive income.Chapter 3: Financial Analysis1. What are the main types of financial analysis?- The main types of financial analysis are ratio analysis,horizontal analysis, vertical analysis, and trend analysis.2. What is the purpose of ratio analysis?- Ratio analysis is used to evaluate a company's financial health by comparing various financial ratios such asliquidity, profitability, and leverage ratios.3. What is horizontal analysis?- Horizontal analysis involves comparing financial statement items over multiple periods to identify trends and changes in performance.4. What is vertical analysis?- Vertical analysis, also known as common-size analysis,is a method of financial statement analysis where each itemis expressed as a percentage of a base figure, typicallytotal assets or total revenue.5. What is trend analysis?- Trend analysis involves examining the historical data of financial metrics over time to predict future trends and performance.Chapter 4: Risk Management1. What is risk management?- Risk management is the process of identifying, assessing, and prioritizing potential risks to an investment or project, and taking steps to mitigate or avoid these risks.2. What are the types of risks in finance?- The types of risks in finance include market risk,credit risk, liquidity risk, operational risk, and legal risk.3. What is diversification?- Diversification is a risk management strategy that involves spreading investments across various financial instruments, industries, or geographic regions to reduce overall risk.4. What is hedging?- Hedging is a risk management technique used to reducethe risk of price fluctuations in an asset by taking an offsetting position in a related security.5. What is the role of insurance in risk management?- Insurance is a risk management tool that providesfinancial protection against potential losses or damages by transferring the risk to an insurance company in exchange for a premium.Chapter 5: Investment Strategies1. What are the different types of investment strategies?- Types of investment strategies include passive investing, active investing, value investing, growth investing, and income investing.2. What is the difference between passive and active investing?- Passive investing involves a "set it and forget it" approach, typically using index funds, while active investingrequires regular buying and selling of individual securities based on market research and analysis.3. What is value investing?- Value investing is an investment strategy that involves buying stocks that are considered undervalued by the market, with the expectation that their true value will eventually be recognized.4. What is growth investing?- Growth investing focuses on companies that are expected to grow at an above-average rate compared to the market, often investing in companies with strong competitive advantages and high growth potential.5. What is income investing?- Income investing is an investment strategy aimed at generating a steady stream of income from investments, typically through dividends or interest payments.Chapter 6: International Finance1. What is international。
财经英语单词--财务成本管理
PART I Fundamentals to Financial Management第一部分财务管理导论Section I Fundamentals to Financial Management第一节财务管理概述1.profit maximization*利润最大化1-1 EPS maximization* 每股收益最大化【讲解】EPS, earnings per share 每股收益1-2 Maximization of shareholders wealth* 股东财富最大化e.g. Shareholder wealth maximization is a fundamental principle of financial management. In financial management we assume that the objective of the business is to maximize shareholder wealth. This is not necessarily the same as maximizing profit.【讲解】（1）maximization[,mæksimai'zeiʃən]n.最大化，极大化（2）minimization [,minimai'zeiʃən, -mi'z-]n.最小化（3）maximize['mæksɪmaɪz]v. 最大化，取……最大值，达到最大值（4）minimize ['mɪnɪmaɪz] v. 最小化（5）minimum n.最小值，最小量 adj.最小的，最低的（6）maximum n. 极大，最大限度，最大量 adj.最高的，最多的（7）the same as 和……一样，与……相同学习成果回顾【译】股东财富最大化是财务管理的基本原则。
在财务管理中我们假定企业的目标就是实现股东财富最大化。
财经英语词汇翻译(C2)
财经英语词汇翻译(C2)财经英语词汇翻译(C2)财经英语词汇翻译(C2)commonwealth bank of australia 澳洲联邦银行commonwealth development corporation 英联邦发展公司commonwealth finance ministers conference 英联邦财长会议commonwealth fund for technical co-operation 英联邦技术合作基金commonwealth income tax 英联邦入息税commonwealth preference 英联邦特惠制communal property 公有财产；公有产业communication expenses 通讯费用community preference 欧共体特惠制commutation of pension 退休金的折算commuted gratuity 折算酬金commuted pension gratuity 经折算的退休酬金companies act 《公司法令》〔英国〕companies handbook 《上市公司手册》companies inspector 公司检查员companies liquidation account 公司清盘账户companies ordinance: information to be included in a rights issue prospectus 《公司条例：供股章程须载有的资料》companies ordinance: information to be included in prospectuses regarding the valuation of land and buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》companies registration officer 公司注册主任companies registry 公司注册处companies registry trading fund 公司注册处营运基金companies section 公司组〔财经事务局〕company formation and enforcement division 公司成立及条例执行部〔公司注册处〕company in which the public are substantially interested 由公众拥有相当权益的公司company limited by guarantee 担保有限公司company limited by shares 股份有限公司company register 公司登记册company registration fee 公司注册费company with limited liability 有限法律责任的公司company's memorandum 公司组织章程company's reserve 公司储备comparative advantage 比较优势；比较利益compensation 补偿金；赔偿compensation committee 赔偿委员会〔香港联合交易所有限公司〕compensation from insurance 保险赔偿compensation fund 赔偿基金compensation fund levy 赔偿基金征费compensation rate 补偿率compensation review committee 赔偿检讨委员会compensation scheme 赔偿计划compensation trade 补偿贸易compensation value 补偿值compensatory payment 补偿付款competition and pricing strategy 竞争与定价策略competitive edge 竞争优势competitive price 具竞争力的价格competitive tender 竞争性投标compliance committee 监察委员会〔香港联合交易所有限公司〕component of expenditure 开支组成部分composite consumer price index 综合消费物价指数composite index 综合指数composite rating 综合评级composite return form 综合报税表composite securities and futures bill 《证券及期货综合条例草案》composite tax return 综合报税表composition 组合成分；债务重整协议composition of earnings 收益组合成分compound increase 复合增加率；复合增长率compound interest 复利compounding or arranging debtor 正就债务作重整或偿还安排的债务人comprador note 买办票据comprador order 买办付款令票comprehensive income tax 综合所得税comptroller 审计主任compulsory liquidation 强制清盘compulsory winding-up 强制清盘computation 计算；计算表computational procedure 计算方法computer audit programme 计算机审计程序；计算机核数程序concentrated position 集中持仓量concentration risk 资金集中风险；集中融资风险concept stock 概念股concession 特许权；宽减措施；优惠concession contract 特许经营权合约concessionary rate 优惠率concordat 协定；契约；国际监管条约condition 条件conditional endorsement 附有条件的背书conditional offer 有条件要约conditional sale agreement 有条件售卖协议conditions of tender 投标章程conduct of business guidelines (for licence holders under the leveraged foreign exchange trading ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》conduct of business standard 业务操守准则confidentiality understandings 保密谅解文件confirmation letter 确认书confirmation of mail transfer 信汇证明书confirmation of payment 已缴税证明书confirmed letter of credit 保兑信用证confirming bank 保兑银行confiscation order 没收令connected transaction 关连交易consensus capitalism 共识资本主义conservative investor 保守投资者consideration 代价；对价；约因consideration issue 代价发行〔上市方式〕consideration other than cash 现金以外的代价consignee 收货人；代售人consignment 托运；寄售consignor 付货人；托运人；寄售人consolidated account 综合帐目consolidated account expenditure 综合帐目开支consolidated balance sheet 综合资产负债表consolidated cash deficit 综合现金赤字consolidated cash surplus 综合现金盈余consolidated enterprises sectorial index 综合企业分类指数consolidated net earnings 综合净收益；综合净盈利consolidated net profit 综合净利润；综合纯利consolidated policy 综合保单consolidated price 综合价格consolidated profit and loss account 综合损益帐；综合损益表consolidated public sector expenditure 公营部门综合开支consolidated revenue account 综合收入帐consolidated shareholders' fund 综合股东资金consolidation of shares 股份合并consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期consortium company 财团公司consortium loan 银团贷款constant dollar figure 固定币值constant market price 固定市价constant price 固定价格constant price series 固定物价计算数列constant rate 固定比率constituent stock 成分股constitution 章程；组织章程construction output 建造产出量constructive trust 法律构定信托consultant accountant 顾问会计师consultant's fee 顾问费consultation paper on proposed regulation on share margin financing 《监管股票按贷财务的建议咨询文件》consultation paper on sehk procedures for reviewing directors' suitability 《有关联交所检讨董事资格的程序的咨询文件》consumer behaviour 消费者行为consumer council 消费者委员会consumer credit financing operation 消费者信贷业务consumer demand 消费者需求consumer durables 耐用消费品consumer expenditure 消费开支consumer goods 消费品consumer market 消费市场consumer price 消费物价consumer price index 消费物价指数consumer price index (a) 甲类消费物价指数consumer price index (b) 乙类消费物价指数consumer price index classification system 消费物价指数分类法consumer price index report 《消费物价指数月报》consumer price index series 消费物价指数系列consumer price inflation 消费物价上涨consumer representative action fund 消费者集体诉讼基金consumer sentiment 消费意欲consumer spending 消费开支；消费支出consumption expenditure 消费开支consumption pattern 消费模式consumption product 消费产品consumption tax 消费税contango 交易延期费；延期交割费；期货溢价contingencies warrant 紧急拨款令；应急支款授权书contingency 应急费用；意外开支准备金contingency allowance 应急准备金contingency sum 应急费用；意外开支准备金contingent assets 或有资产contingent debt 或有债权；待确定债务contingent interest 待确定的权益contingent liabilities 或有负债contingent profit 或有利润contingent right 或有的权利continue to hold a deposit 继续持有存款continuing member 永久会员银行〔香港银行公会〕continuing rent 连续租金continuing trustee 留任受托人continuous licensing system 长期持牌制度continuous net settlement system 持续净额交收系统contra account 对销账户contra flow 资金回流contra item 对销项目contra transfer 对销转拨contract 合约contract for difference 差价合约contract for service 服务合约contract for settlement 平仓合约contract note 成交单据contract of copartnery 合伙合约contract of indemnity 弥偿合约contract of insurance 保险合约contract of reinsurance 再保险合约contract price 合约价格contracting party 订约人；立约人；缔约国contractual agreement 合约协议contractual commitment 合约承担contractual joint venture 合约式联营企业contractual mutual fund 合约互惠基金contractual right 合约权利contractual savings fund 合约储蓄基金contributed surplus 实缴资本盈余contribution 出资；供款；捐款；分担款项contribution account 供款账户contribution to gross domestic product 在本地生产总值中所占比率contribution to investment 出资额contribution to pension fund 退休金供款contributor 供款人；出资人；捐助人contributory 分担人contributory scheme 供款计划contrived cessation of business 有预谋的停业control 控制权；控制；管制control of a company 公司的控制权；公司控股权control of business 业务的控制权controlled company 受控制公司controller 控制人；控权人；会计长controller of an authorized institution 认可机构控权人controlling company 控股公司controlling interest 控制权益；控股权益controlling officer 管制人员controlling officer's report 管制人员报告controlling shareholder 控股股东；持有控股权的股东convention on the settlement of investment disputes between states andnations of other states 《关于解决国家与他国国民之间的投资争端的公约》conventional lending 传统放款；常规放款conversion 兑换；换算；转换〔证券〕conversion factor 换算因子conversion of stock 公债的转换conversion rate 兑换率；换算率；转换价格〔证券〕convertibility 可兑性；兑换性；自由兑换convertibility undertaking 兑换保证convertible 可兑换；可换股convertible currency 可兑换货币convertible debenture 可转换债权证convertible loan stock 可转换股的债权股额convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额conveyance 转易；转易契；财产转让证书conveyance of property 财产转让conveyance on sale 售卖转易契conveyancing fee 业权转易费conveyancing scale charges 物业转易收费标准cooling-off period 冷静期co-owner 共同拥有人；分权共有人co-partner 共同合伙人co-partnership 共同合伙copenhagen stock exchange 哥本哈根证券交易所core capital 核心资本core operational and financial risk management controls for over-the-counter derivatives activities of registered persons 《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》core principles for effective banking supervision 《有效监管银行业的主要原则》〔巴塞尔委员会〕cornering “夹仓”；轧空；囤积居奇corporate borrower 借款公司；借款机构corporate business 公司企业；公司业务corporate communications department 企业传讯部〔香港联合交易所有限公司〕corporate customer 公司客户corporate dealer 公司交易商corporate finance division 企业融资部〔证券及期货事务监察委员会〕corporate finance (d.t.c.) limited 协联财务有限公司corporate finance fees rule 《与公司财务有关的费用规则》corporate governance 公司管治corporate income tax 公司所得税corporate investment adviser 公司投资顾问corporate member 法团会员；公司会员〔香港联合交易所有限公司〕corporate plan 公司计划corporate practice 执业法团corporate profits tax 公司利得税corporate savings 公司储蓄corporate service tax 公司服务税corporate signature 法团的签名corporation 法团；公司corporation bond 公司债券corporation stock 公司股证；地方债券〔英国〕corporation tax 公司税correction phase of stock market 股市调整期correctional services industries suspense account 惩教工业暂记帐corrective affidavit 修正遗产申报誓章correspondent bank 代理银行cosmos finance limited 宇宙财务有限公司cost 成本；费用；价格cost centre 成本中心cost competitiveness 成本竞争力cost control 成本控制；成本管理cost convention 原值成本法；成本惯例cost effectiveness 成本效益；经济效益cost efficiency 成本效率cost element 成本要素cost flow 成本流转cost input 投入资金cost management information system 成本管理数据系统cost of an asset 资产成本cost of borrowing 借贷成本cost of capital 资本成本；资金成本cost of installation 安装费cost of issue 招股费用；发行股份费用cost of living 生活费用cost of transmitting 传送费用cost overrun 成本超支cost price 成本价格cost price structure 成本价格结构cost to the revenue 政府收入的损失；政府减少的收入cost-benefit analysis 成本效益分析cost-benefit study 成本效益研究cost-book company 以成本帐原则组成的公司cost-effectiveness analysis 成本效益分析costing 成本计算；成本计算法costing and pricing policy 成本及定价政策costing exercise 成本计算工作costing review 成本检讨cost-of-living allowance 生活津贴cost-of-living index 生活指数；生活费用指数cost-plus pricing 成本加成定价法cost-push inflation 成本推动的通货膨胀cost-recovery basis 收回成本的原则cost-related charges 依成本而定的收费cost-related fee 依成本而定的收费co-surety 共同担保人co-trustee 共同受托人cotton futures 期棉council of sehk 联交所理事会council of the hong kong society of accountants 香港会计师公会理事会counterclaim 反申索counterfoil 联页〔收据〕；存根〔支票〕；票根counter-guarantee 反担保counter-inflationary policy 反通货膨胀政策countersignature 副署签名；联署签名country debt provisioning 债务国坏帐准备country of beneficial ownership 实益拥有国coupon 息票；赠券coupon rate 息票利率cover 保证金；承保范围；补仓cover note 临时保单cover short position 补仓；填平空仓coverage 保额；承保范围covered call 备兑认购期权covered option 备兑期权covered warrant 备兑认股权证crash 狂泻；暴跌；崩溃creation of new heads and subheads 开立新总目及分目credit 信用；信贷；信用证；贷项credit advice 贷项通知书credit agency 征信所；信用调查机关credit agricole indosuez 东方汇理银行credit arrangement 信贷安排credit balance 贷方结余credit card 信用卡credit card scheme 信用卡计划credit commercial de france 法国商业银行credit committee 贷款委员会credit control 信贷管制credit conversion factor 信贷换算因子credit easing 放宽信贷credit exposure 信贷风险credit facility 信贷安排；信贷融通；信用透支credit guarantee scheme 信贷保证计划credit item 贷项credit limit 信贷限额credit lyonnais 里昂信贷银行credit lyonnais hongkong (finance) limited 香港里昂财务有限公司credit rating 信贷评级credit rating agency 信贷评级机构credit review committee 信贷检讨委员会〔香港金融管理局〕credit risk 信贷风险credit sale 赊销；赊售credit side 贷方credit squeeze 信贷紧缩；收紧信贷credit to…记入……帐目credit to be given against tax 税款抵免credit transfer 信贷转帐；信用转帐credit union 储蓄互助社credit union league of hong kong 香港储蓄互助社协会creditor 债权人creditor's petition 债权人的呈请书creditworthiness 信誉；信用可靠程度creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀criminal bankruptcy 刑事破产criminal bankruptcy order 刑事破产令criminal bankruptcy petition 刑事破产呈请书criterion for credit 授信原则critical path analysis 关键路线分析法；要径分析法cross rate 套价；套汇汇率；交叉汇率cross-currency settlement risk 跨国货币结算风险crossed cheque 划线支票crossed trade 交叉买卖；交叉盘买卖cross-harbour tunnel passage tax 海底隧道使用税cross-holding 相互持股；交叉持股cross-margining 跨市场保证金制度cross-referencing system 相互参照系统cross-subsidization 互相资助；互相津贴crown agent 英联邦代办crude activity rate 粗略经济活动率crude econometric model 粗略计量经济模式culpable insider dealing 应受谴责的内幕交易cum dividend 连股息cumulative appreciation 累积升值；累积增值cumulative deficit 累积赤字；累积亏损cumulative dividend 累积股息cumulative financial position 累积财政状况cumulative realized investment 累积的已实现投资currency 货币currency adjustment factor 货币调整因子；币值调整因素currency board arrangement “货币发行局”制度currency board operations sub-committee 货币发行委员会currency committee 货币委员会〔香港期货交易所有限公司〕currency crisis 货币危机currency denomination 货币面值currency futures 货币期货；外汇期货currency futures contract 货币期货合约；外汇期货合约currency in circulation 流通货币currency matching 货币配对currency note 纸币；钞票currency option 货币期权currency swap 货币掉期；货币互兑；货币互惠信贷currency warrant 货币认兑证；货币认股权证current account 往来账户；支票户口；经常帐目current assets 流动资产current domestic value 现行本地价格current liabilities 流动负债current market price 当时市价；现时市价current price 当时价格；现时价格current price series 当时物价计算数列current year rules of assessment 当年度评税规则cushion 缓冲；缓冲时限〔债券〕cushion of liquid assets 流动资产缓冲额；速动资产缓冲额custodian 保管人custodian trustee 保管受托人custody 保管customer 客户customer lending 客户贷款customer statement 客户对数单；客户结单cut loss “斩仓”；减少损失cut margin “斩仓”cut-off date 截止日期cut-throat competition 割喉式竞争；恶性竞争cycle of activity 活动循环；商业循环cyclical fluctuation 周期性波动cyclical inflation 周期性通货膨胀cyclical nature of the economy 经济的周期性情况财经英语词汇翻译(C2) 相关内容:。
财务会计英语教材pdf
财务会计英语教材pdf以下是为您生成的 20 个关于财务会计相关的英语内容示例，您可以根据实际需求修改完善并整理成 PDF 教材：---# 财务会计英语知识点## 一、单词1. **Asset** [ˈæset]- 英语释义：Something valuable that a person or company owns, such as property, equipment, or money.- 中文释义：资产- 短语：Fixed asset（固定资产）；Current asset（流动资产）- 用法：Assets are recorded on the balance sheet.- 双语例句：The company's assets include land and buildings.（这家公司的资产包括土地和建筑物。
）2. **Liability** [ˌlaɪəˈbɪləti]- 英语释义：A debt or obligation that a person or company owes.- 中文释义：负债- 短语：Long-term liability（长期负债）；Short-term liability（短期负债）- 用法：Liabilities are shown on the balance sheet.- 双语例句：The company has a large liability for the loan.（这家公司有一大笔贷款负债。
）3. **Revenue** [ˈrevənjuː]- 英语释义：The income that a business or organization receives, especially from selling goods or services.- 中文释义：收入；收益- 短语：Operating revenue（营业收入）；Non-operating revenue （非营业收入）- 用法：Revenue is an important indicator of a company's performance.- 双语例句：The company's revenue increased by 10% last year.（去年公司的收入增长了 10%。
财务管理专业英语Chap002
Chapter Outline
2.1 2.2 2.3 2.4 The Balance Sheet The Income Statement Taxes Cash Flow
2-3
The Balance Sheet
• A snapshot of the firm’s assets and liabilities at a given point in time (“as of …”) • Assets
2-16
Tax on $4 million
Tax Liability on $4,000,000
Corporate Tax Rates Taxable Income Levels $ $ $ $ $ $ $ $ 50,001 75,001 100,001 335,001 10,000,001 15,000,001 18,333,334 $ $ $ $ $ $ $ 50,000 75,000 100,000 335,000 10,000,000 15,000,000 18,333,333 34% 34%
2-17
Taxable Tax Rate 15% 25% 34% 39% 34% 35% 38% 35% $ 4,000,000 $ $ $ $ Income 50,000 25,000 25,000 235,000 $ $ $ $
Tax Liability 7,500 6,250 8,500 91,650
Example 2.2
KLINGON CORPORATION Balance Sheets Market Value versus Book Value
Book Market Book Market Assets Liabilities and Shareholders’ Equity
cfa一级二级三级科目
cfa一级二级三级科目摘要：1.CFA 简介2.CFA 考试等级及科目3.CFA 一级考试科目4.CFA 二级考试科目5.CFA 三级考试科目正文：CFA（Chartered Financial Analyst）是全球金融领域最具权威的专业资格认证，由美国CFA 协会（CFA Institute）颁发。
CFA 认证分为三个等级，分别是一级、二级和三级，考试科目涵盖了投资工具、公司金融、投资组合管理、财务报表分析等金融领域的核心知识。
CFA 一级考试科目包括：1.伦理与职业道德：主要考察CFA 考生对职业道德和行为准则的理解和运用能力。
2.财务报表分析：学习会计基础知识，掌握公司财务报表分析方法，理解企业经营状况。
3.量化方法：学习统计学和概率论基本概念，掌握金融数据的分析方法。
4.经济学：理解宏观经济体系、货币政策、国际金融等基本概念。
5.财务：学习资本预算、企业估值、资本成本等财务知识。
CFA 二级考试科目包括：1.伦理与职业道德：同一级要求。
2.财务报表分析：同一级要求。
3.量化方法：同一级要求。
4.经济学：同一级要求。
5.财务：同一级要求。
6.固定收益证券：学习债券的定价、收益率、风险管理等知识。
7.权益证券：学习股票的定价、收益率、风险管理等知识。
CFA 三级考试科目包括：1.伦理与职业道德：同一级和二级要求。
2.财务报表分析：同一级和二级要求。
3.量化方法：同一级和二级要求。
4.经济学：同一级和二级要求。
5.财务：同一级和二级要求。
6.固定收益证券：同二级要求。
7.权益证券：同二级要求。
8.投资组合管理：学习投资组合的构建、风险管理、业绩评估等知识。
9.另类投资：学习房地产、私募股权、商品等另类投资品种的特点和风险。
会计英语2
会计英语21) Accounting is an information system that measures business activities & communicates the findings to decision makers.（会计是将业务活动和措施的结果传达给决策者的一种信息系统）2) A corporation is owned by shares of stock, it is a separate legal entity and is responsible for its own debts.公司是由国有股，它是一个独立的法人实体，是对自己的债务负责3) The cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing activities.现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。
4)Bookkeeping is only the part of accounting that records transactions and events.簿记只是会计的一部分，它记录着交易和事件5) A sole proprietorship is an entity owned by one person and the owner is personally responsible for business debts.个人独资企业是由一个人拥有的实体和个人所有者对企业的债务负责6) The business entity principle requires each entity keeps accounting records asa separate entity.会计主体原则要求每个单位作为一个单独的实体进行会计记录。