国际财务金融英语教程（学生用书）（下册）（附MP3光盘1张）

《国际财务金融英语教程》(A Course in International Financial English)(分为上、下两册)是一套为学习财务金融专业英语，并提高财务金融专业英语水平而编写的教材。本教材既可作为各综合性大学、财经大学、经贸大学的财务、金融专业研究生和本科生的专业英语教材或各外语院校英语专业学生相关选修课的教材，也可以作为从事财务、审计、金融和外贸业务的各类专业人员提高英语水平的学习材料和参加各种财务金融英语证书[特别是剑桥国际财务英语证书International Certificate in Financial English(ICFE)]考试的教科书。
本教材共有十六个单元，上、下册各含八个单元，每个单元包括两个与财务、金融有关的专题，每一专题下有包括听、说、读、写四个语言技能的各类练习，并配有知识背景介绍、词汇注释、短语注释、专业术语注释。
本教材具有以下特点：
1，选材新颖
一本教材中的语言素材出自最新的权威报纸杂志和相关网站，所含信息对教材使用者了解国际财务、金融的基本常识及当前国际财务、金融领域的最新发展将有极大帮助。
2，练习形式多样化
书中各类练习目的明确、形式多样化，旨在提高学员在国际财务、金融语境中实际应用英语进行交际的能力。
3，听、说、读、写并重
目前，市场上各种财务英语和金融英语教材多侧重于阅读单项技能的提高，也有一些教材偏重于口语单项技能的提高。与目前市场上现有的财务金融英语教材相比，本教材注重全面提高学员的英语听、说、读、写四项语言技能，而不是只侧重于某项单项技能的提高。当然，本教材的听、说、读、写技能部分，也可以分开独立运用。

孔蕴华，北京外国语大学网络教育学院教学顾问。孔蕴华老师曾任北京外国语大学英语系副主任、副教授，具有丰富的英语教学功底和高端的商务经历，是高层次复合型英语培训师。
吴立高，北京外国语大学副教授。吴立高老师是北京外国语大学网络教育学院的优秀课程主讲教师，具有20多年的教学经验，并有着丰富的财务金融英语培训经历，曾培训过无数财务金融界高级管理人士。目前，他集财务金融教材开发课程教学设计和教学实践等工作于一身，是一位深受业界尊敬的高层次教师。

Unit 9 Accounting
Topic 1：Accounting and Bookkeeping
Listening Activity：Nature of Accounting and Bookkeeping
Writing Activity：Additional Concepts Concerning Bookkeeping
Reading Activity：Bookkeeping Procedures in Accounting
Speaking Activity：Talking about Accounting and Bookkeeping

Topic 2：Forensic Accounting
Listening Activity：A Career in Forensic Accounting
Writing Activity：Forensic Accounting and Business Fraud
Reading Activity：Fraud Cases and Forensic Accounting
Speaking Activity：Talking about Forensic Accounting

Unit 10 Corporate Takeover
Topic 1：Mergers and Acquisitions
Listening Activity：Mergers and Acquisitions
Writing Activity：Merger and Acquisition Process
Reading Activity：Company Growth through M&A
Speaking Activity：Talking about M&A

Topic 2：Bankruptcy
Listening Activity：An Introduction to Bankruptcy
Writing Activity：Disbursement of Payments
Reading Activity：Types of Bankruptcy
Speaking Activity：Talking about Bankruptcy

Unit 11： Debt Management
Topic 1：Debt Recovery
Listening Activity：ABCs of Debt and Debt Management
Writing Activity：Debt and Debt Recovery
Reading Activity：Debt Management and Debt Recovery
Speaking Activity：Talking about Debt Recovery

Topic 2：Liability Asset Ratio
Listening Activity：ABCs of Assets and Liabilities
Writing Activity：Interaction between Assets and Liabilities
Reading Activity：Asset Liability Ratio
Speaking Activity：Assets，Liabilities，and the Ratios

Unit 12 Budget Management
Topic 1：Budgeting
Listening Activity：What is a Budget
Writing Activity：Sales Budget Table
Reading Activity：Functions of Budgeting
Speaking Activity：Understanding Budgeting

Topic 2：Budgeting Process
Listening Activity：Approaches to Budgeting Process
Writing Activity：Prepare Budget Reports
Reading Activity：Steps and Techniques in Budgeting Process
Speaking Activity：Talking about Budgeting

Unit 13 Corporate Governance
Topic 1：Company Formation
Listening Activity：Different Forms of Corporate Bodies
Writing Activity：Establishing a Limited Liability Company
Reading Activity：Establishing a Corporation
Speaking Activity：Talking about Company Formation

Topic 2：Company Law
Listening Activity：The Regulations on Joint Ventures
Writing Activity：Annual General Meeting
Reading Activity：Board of Directors
Speaking Activity：Duties of Directors

Unit 14 Risk Management
Topic 1：Risk Assessment
Listening Activity：Identify Risks
Writing Activity：Risk Assessment Process
Reading Activity：Risk Assessment Methodology
Speaking Activity：Talking about E-business Risks

Topic2：Risk Analysis
Listening Activity：Risk Analysis Overview
Writing Activity：What Risks to Analyze
Reading Activity：Risk Analysis Methodology
Speaking Activity：Risk Analysis in Focus

Unit 15 Cost Management
Topic 1：Costs and Expenditures
Listening Activity：What Are Costs
Writing Activity：Expenditures and Expenses
Reading Activity：More about Costs and Cost Reduction
Speaking Activity：Talking about Costs and Expenditures

Topic 2：Cost and Management Accounting
Listening Activity：ABCs of Management Accounting
Writing Activity：Functions of Management Accounting
Reading Activity：Main Areas of Management Accounting
Speaking Activity：Costs and Management Accounting Discussion

Unit 16 Financial Strategy
Topic 1：Profits and Losses
Listening Activity：Profits and Losses——what do They Mean
Writing Activity：Presenting Financial Performance
Reading Activity：Profits and Losses Analysis
Speaking Activity：Projecting，Measuring and Increasing Business Profitability

Topic 2：Options
Listening Activity：Basics in Options
Writing Activity：Option Investment Tips
Reading Activity：Option Trading
Speaking Activity：Options-a Tool for Risk Management
Glossary／总词汇表
Reference／参考文献

Some jurisdictions also permit the board of directors to appoint directors，either to fill a vacancy which arises on resignation or death，or as an addition to the existing directors．
In practice，it can be quite difficult to remove a director by a resolution in general meeting．In many legal systems the director has a right to receive special notice of any resolution to remove him；the company must often supply a copy of the proposal to the director，who is usually entitled to be heard by the meeting．The director may require the company to circulate any representations that he wishes to make．Furthermore，the director’s contract of service will usually entitle him to compensation if he is removed，and may often include a generous”golden parachute”which also acts as a deterrent to removal．
Exercise of powers
The exercise by the board of directors of its powers usually occurs in meetings．Most legal systems provide that sufficient notice has to be given to all directors of these meetings，and that a quorum must be present before any business may be conducted．Usually a meeting which is held without notice having been given is still valid SO long as all of the directors attend，but it has been held that a failure to give notice may negate resolutions passed at a meeting，as the persuasive oratory of a minority of directors might have persuaded the majority to change their minds and vote otherwise．
In most common law countries，the powers of the board are vested in the board as a whole，and not in the individual directors．However,in instances an individual director may still bind the company by his acts by virtue of his ostensible authority．
Duties
Because directors exercise control and management over the company,but companies are run(in theory at least)for the benefit of the shareholders，the law imposes strict duties on directors in relation to the exercise of their duties．The duties imposed upon directors are fiduciary duties，similar in nature to those that the law imposes on those in similar positions of trust：agents and trustees．

《国际财务金融英语教程》(A Course in International Financial English)(分为上、下两册)是一套为学习财务金融专业英语，并提高财务金融专业英语水平而编写的教材。本教材既可作为各综合性大学、财经大学、经贸大学的财务、金融专业研究生和本科生的专业英语教材或各外语院校英语专业学生相关选修课的教材，也可以作为从事财务、审计、金融和外贸业务的各类专业人员提高英语水平的学习材料和参加各种财务金融英语证书[特别是剑桥国际财务英语证书International Certificate in Financial English(ICFE)]考试的教科书。
本教材共有十六个单元，上、下册各含八个单元，每个单元包括两个与财务、金融有关的专题，每一专题下有包括听、说、读、写四个语言技能的各类练习，并配有知识背景介绍、词汇注释、短语注释、专业术语注释。
本教材具有以下特点：
1，选材新颖
一本教材中的语言素材出自最新的权威报纸杂志和相关网站，所含信息对教材使用者了解国际财务、金融的基本常识及当前国际财务、金融领域的最新发展将有极大帮助。
2，练习形式多样化
书中各类练习目的明确、形式多样化，旨在提高学员在国际财务、金融语境中实际应用英语进行交际的能力。
3，听、说、读、写并重
目前，市场上各种财务英语和金融英语教材多侧重于阅读单项技能的提高，也有一些教材偏重于口语单项技能的提高。与目前市场上现有的财务金融英语教材相比，本教材注重全面提高学员的英语听、说、读、写四项语言技能，而不是只侧重于某项单项技能的提高。当然，本教材的听、说、读、写技能部分，也可以分开独立运用。