Unit 9 Accounting 1
Topic 1:Accounting and Bookkeeping 1
Listening Activity:Nature of Accounting and Bookkeeping 1
Writing Activity:Additional Concepts Concerning Bookkeeping 9
Reading Activity:Bookkeeping Procedures in Accounting 16
Speaking Activity:Talking about Accounting and Bookkeeping 25
Topic 2:Forensic Accounting 30
Listening Activity:A Career in Forensic Accounting 30
Writing Activity:Forensic Accounting and Business Fraud 37
Reading Activity:Fraud Cases and Forensic Accounting 43
Speaking Activity:Talking about Forensic Accounting 51
Unit 10 Corporate Takeover 55
Topic 1:Mergers and Acquisitions 55
Listening Activity:Mergers and Acquisitions 55
Writing Activity:Merger and Acquisition Process 69
Reading Activity:Company Growth through M＆A 74
Speaking Activity:Talking about M＆A 85
Topic 2:Bankruptcy 90
Listening Activity:An Introduction to Bankruptcy 90
Writing Activity:Disbursement of Payments 101
Reading Activity:Types of Bankruptcy 106
Speaking Activity:Talking about Bankruptcy 119
Unit 11 Debt Management 125
Topic 1:Debt Recovery 125
Listening Activity:ABCs of Debt and Debt Management 125
Writing Activity:Debt and Debt Recovery 133
Reading Activity:Debt Management and Debt Recovery 139
Speaking Activity:Talking about Debt Recovery 148
Topic 2:Liability Asset Ratio 153
Listening Activity:ABCs of Assets and Liabilities 153
Writing Activity:Interaction between Assets and Liabilities 160
Reading Activity:Asset Liability Ratio 166
Speaking Activity:Assets,Liabilities,and the Ratios 174
Unit 12 Budget Management 179
Topic 1:Budgeting 179
Listening Activity:What is a Budget? 179
Writing Activity:Sales Budget Table 188
Reading Activity:Functions of Budgeting 193
Speaking Activity:Understanding Budgeting 201
Topic 2:Budgeting Process 204
Listening Activity:Approaches to Budgeting Process 204
Writing Activity:Prepare Budget Reports 214
Reading Activity:Steps and Techniques in Budgeting Process 219
Speaking Activity:Talking about Budgeting 226
Unit 13 Corporate Governance 231
Topic 1:Company Formation 231
Listening Activity:Different Forms of Corporate Bodies 231
Writing Activity:Establishing a Limited Liability Company 241
Reading Activity:Establishing a Corporation 246
Speaking Activity:Talking about Company Formation 255
Topic 2:Company Law 259
Listening Activity:The Regulations on Joint Ventures 259
Writing Activity:Annual General Meeting 270
Reading Activity:Board of Directors 276
Speaking Activity:Duties of Directors 284
Unit 14 Risk Management 289
Topic 1:Risk Assessment 289
Listening Activity:Identify Risks 289
Writing Activity:Risk Assessment Process 297
Reading Activity:Risk Assessment Methodology 303
Speaking Activity:Talking about E-business Risks 313
Topic 2:Risk Analysis 318
Listening Activity:Risk Analysis Overview 318
Writing Activity:What Risks to Analyze? 326
Reading Activity:Risk Analysis Methodology 333
Speaking Activity:Risk Analysis in Focus 342
Unit 15 Cost Management 347
Topic 1:Costs and Expenditures 347
Listening Activity:What are Costs? 347
Writing Activity:Expenditures and Expenses 357
Reading Activity:More about Costs and Cost Reduction 363
Speaking Activity:Talking about Costs and Expenditures 371
Topic 2:Cost and Management Accounting 376
Listening Activity:ABCs of Management Accounting 376
Writing Activity:Functions of Management Accounting 385
Reading Activity:Main Areas of Management Accounting 391
Speaking Activity:Costs and Management Accounting Discussion 399
Unit 16 Financial Strategy 403
Topic 1:Profits and Losses 403
Listening Activity:Profits and Losses—What do They Mean? 403
Writing Activity:Presenting Financial Performance 413
Reading Activity:Profits and Losses Analysis 420
Speaking Activity:Projecting,Measuring and Increasing Business Profitability 429
Topic 2:Options 435
Listening Activity:Basics in Options 435
Writing Activity:Option Investment Tips 444
Reading Activity:Option Trading 449
Speaking Activity:Options—a Tool for Risk Management 458
总词汇表 463
参考文献 473