Unit 9 Accounting 1
Topic 1:Accounting and Bookkeeping 1
Listening Activity:Nature of Accounting and Bookkeeping 1
Writing Activity:Additional Concepts Concerning Bookkeeping 5
Reading Activity:Bookkeeping Procedures in Accounting 10
Speaking Activity:Talking about Accounting and Bookkeeping 18
Topic 2:Forensic Accounting 21
Listening Activity:A Career in Forensic Accounting 21
Writing Activity:Forensic Accounting and Business Fraud 24
Reading Activity:Fraud Cases and Forensic Accounting 28
Speaking Activity:Talking about Forensic Accounting 35
Unit 10 Corporate Takeover 39
Topic 1:Mergers and Acquisitions 39
Listening Activity:Mergers and Acquisitions 39
Writing Activity:Merger and Acquisition Process 47
Reading Activity:Company Growth through M＆A 49
Speaking Activity:Talking about M＆A 59
Topic 2:Bankruptcy 61
Listening Activity:An Introduction to Bankruptcy 61
Writing Activity:Disbursement of Payments 66
Reading Activity:Types of Bankruptcy 69
Speaking Activity:Talking about Bankruptcy 81
Unit 11 Debt Management 83
Topic 1:Debt Recovery 83
Listening Activity:ABCs of Debt and Debt Management 83
Writing Activity:Debt and Debt Recovery 87
Reading Activity:Debt Management and Debt Recovery 92
Speaking Activity:Talking about Debt Recovery 100
Topic 2:Liability Asset Ratio 103
Listening Activity:ABCs of Assets and Liabilities 103
Writing Activity:Interaction between Assets and Liabilities 106
Reading Activity:Asset Liability Ratio 109
Speaking Activity:Assets,Liabilities,and the Ratios 116
Unit 12 Budget Management 119
Topic 1:Budgeting 119
Listening Activity:What is a Budget? 119
Writing Activity:Sales Budget Table 123
Reading Activity:Functions of Budgeting 126
Speaking Activity:Understanding Budgeting 133
Topic 2:Budgeting Process 135
Listening Activity:Approaches to Budgeting Process 135
Writing Activity:Prepare Budget Reports 138
Reading Activity:Steps and Techniques in Budgeting Process 142
Speaking Activity:Talking about Budgeting 147
Unit 13 Corporate Governance 151
Topic 1:Company Formation 151
Listening Activity:Different Forms of Corporate Bodies 151
Writing Activity:Establishing a Limited Liability Company 155
Reading Activity:Establishing a Corporation 159
Speaking Activity:Talking about Company Formation 166
Topic 2:Company Law 168
Listening Activity:The Regulations on Joint Ventures 168
Writing Activity:Annual General Meeting 173
Reading Activity:Board of Directors 178
Speaking Activity:Duties of Directors 185
Unit 14 Risk Management 187
Topic 1:Risk Assessment 187
Listening Activity:Identify Risks 187
Writing Activity:Risk Assessment Process 191
Reading Activity:Risk Assessment Methodology 195
Speaking Activity:Talking about E-business Risks 204
Topic 2:Risk Analysis 207
Listening Activity:Risk Analysis Overview 207
Writing Activity:What Risks to Analyze? 211
Reading Activity:Risk Analysis Methodology 217
Speaking Activity:Risk Analysis in Focus 225
Unit 15 Cost Management 227
Topic 1:Costs and Expenditures 227
Listening Activity:What Are Costs? 227
Writing Activity:Expenditures and Expenses 232
Reading Activity:More about Costs and Cost Reduction 237
Speaking Activity:Talking about Costs and Expenditures 244
Topic 2:Cost and Management Accounting 247
Listening Activity:ABCs of Management Accounting 247
Writing Activity:Functions of Management Accounting 251
Reading Activity:Main Areas of Management Accounting 255
Speaking Activity:Costs and Management Accounting Discussion 262
Unit 16 Financial Strategy 265
Topic 1:Profits and Losses 265
Listening Activity:Profits and Losses—What do They Mean? 265
Writing Activity:Presenting Financial Performance 270
Reading Activity:Profits and Losses Analysis 274
Speaking Activity:Projecting,Measuring and Increasing Business Profitability 281
Topic 2:Options 284
Listening Activity:Basics in Options 284
Writing Activity:Option Investment Tips 289
Reading Activity:Option Trading 292
Speaking Activity:Options—a Tool for Risk Management 300
总词汇表 303
参考文献 313