Unit1 Bank Overdraft 银行透支 1
Unit2 Debentures and Unsecured Notes 债券与无担保证券 4
Unit3 Capital·Accumulation 资本积累 7
Unit4 The International Monetary Fund 国际货币基金组织 9
Unit5 Accounting for Leases 租赁会计 12
Unit6 Basic Principles of Consolidation of Financial Statements 合并财务报表的基本原则 14
Unit7 American Tax Bases 美国的课税基础 17
Unit8 Dow Jones Index 道·琼斯指数 20
Unit9 What s Risk? 什么是风险 22
Unit10 The Standard and Poor s(S P)500 Index 标准普尔500种股票指数 24
Unit11 Insurance Priorities 优先考虑的保险 26
Unit12 The World Bank 世界银行 28
Unit13 An Overview of Financial Reporting 财务报告概述 30
Unit14 Parent and Subsidiary Corporations 母子公司 32
Unit15 The Dow jones Averages 道·琼斯股票价格平均数 35
Unit16 The Advantages and Disadvantages of Remittance 汇款的利弊 38
Unit17 Voucher 凭单 41
Unit18 The Benefits of Budgeting 预算的益处 43
Unit19 The Fundamental Analysis of Securities 证券的基本分析 46
Unit20 What s the Efficient Market 什么是有效市场 48
Unit21 Managerial Accounting 管理会计 50
Unit22 Cash 现金 53
Unit23 American Money Market Dealers 美国货币市场上的证券机构 55
Unit24 Treasury Stock 库存股票 57
Unit25 Advantages and Disadvantages of Financing with Preferred Stock 60
Unit26 The World s Major Stock Market Quotations 世界主要股市行情表 62
Unit27 Taxation Systems 税制 64
Unit28 The Development of Money in America 美国货币的发展 67
Unit29 New York Stock Exchange 纽约证券交易所 69
Unit30 Bank Management and Profitability 银行管理与盈利能力 72
Appendixed: 75
1. Key to Exercises 75
2. Reference Translation 95
3. Glossary 110