《财务专业英语》课程大纲课程基本信息（CourseInformation）课程编号*学时*学分3221232022006(Course ID)(Credit Hours)(Credits)财务专业英语*课程名称(CourseName)SpecializedEnglish inFinancial Management先修课程会计学或金融学(Prerequisite Courses)课程意义：运用英文阅读相关文献和案例，定位于财务专业英语的运用课程目标：1、巩固之前学习的财务管理知识2、掌握财务管理专业的英文词汇3、将知识点理论与实践相结合教学方法为授课和案例分析相结合。教学重点难点：熟练掌握现金流的时间价值，熟悉英文会计报告。基本要求：考勤和课堂参与作为管理学分支的课程，财务英语引导学生关注现实问题，深入社会实践，以马克思主义为指导，坚定财务人员的职业道德和思想道德素质。培养文化素养、法治意识和道德修养。*课程简介财务专业英语按照财务管理专业学习中需要的英语技能，侧重知识点(Description)讲解及实践运用，英文听说读写的训练。为财务管理专业、会计学、审计学及其他相关专业开设，并供有兴趣的学生进行选课学习。分为两个板块，是会计学基础知识，包括财务报表，财务比率分析，几个主要会计科目的处理；二是金融学基础知识，主要涉及到货币的时间价值，现金流贴现，资本预算等方面。课程使用案例分析教学法，旨在锻炼学生理论联系实践能力，语言表达能力，英文阅读能力，综合思考能力等。在教学过程中侧重学生的需求和获得感，由于财务管理专业是实践性很强的专业，实践教学就显得尤为重要。使用案例分析法，就是搭建了理论结合实践的一座桥梁，在实际教学过程中，也收到了学生积极地反馈，表示通过案例理解了所学习的知识点，在思考问题时有了更清晰的思考方向和逻辑的解决方法。在案例分析的课堂上，学生的课堂参与度与普通课堂相比，活跃程度高，注意力更加集中，积极参与思考讨论，对相关的知识点的记忆和理解也加深了。Asamanagementcourse,Financial Englishguides studentsto payattentiontopracticalproblems and useMarxism as a guideto strengthen the professional codeof ethics.*课程简介Thefinancial Englishcoursefocusesontheexplanationandpracticalapplicationofbasic(Description)accountingandfinanceknowledge,aswell asthetrainingof Englishlistening,speaking,reading and writing.It is open for financial management majors and interested studentsto choose. The course is divided into two sections, one is the basic knowledge of
《财务专业英语》课程大纲 课程基本信息（Course Information） 课程编号 （Course ID） 1232022006 *学时 （Credit Hours） 32 *学分 （Credits） 2 *课程名称 （Course Name） 财务专业英语 Specialized English in Financial Management 先修课程 （Prerequisite Courses） 会计学或金融学 *课程简介 （Description） 课程意义：运用英文阅读相关文献和案例，定位于财务专业英语的运用 课程目标： 1、巩固之前学习的财务管理知识 2、掌握财务管理专业的英文词汇 3、将知识点理论与实践相结合 教学方法为授课和案例分析相结合。 教学重点难点：熟练掌握现金流的时间价值，熟悉英文会计报告。 基本要求：考勤和课堂参与 作为管理学分支的课程，财务英语引导学生关注现实问题，深入社会 实践，以马克思主义为指导，坚定财务人员的职业道德和思想道德素质。 培养文化素养、法治意识和道德修养。 财务专业英语按照财务管理专业学习中需要的英语技能，侧重知识点 讲解及实践运用，英文听说读写的训练。为财务管理专业、会计学、审计 学及其他相关专业开设，并供有兴趣的学生进行选课学习。分为两个板块， 一是会计学基础知识，包括财务报表，财务比率分析，几个主要会计科目 的处理；二是金融学基础知识，主要涉及到货币的时间价值，现金流贴现， 资本预算等方面。课程使用案例分析教学法，旨在锻炼学生理论联系实践 能力，语言表达能力，英文阅读能力，综合思考能力等。 在教学过程中侧重学生的需求和获得感，由于财务管理专业是实践性 很强的专业，实践教学就显得尤为重要。使用案例分析法，就是搭建了理 论结合实践的一座桥梁，在实际教学过程中，也收到了学生积极地反馈， 表示通过案例理解了所学习的知识点，在思考问题时有了更清晰的思考方 向和逻辑的解决方法。在案例分析的课堂上，学生的课堂参与度与普通课 堂相比，活跃程度高，注意力更加集中，积极参与思考讨论，对相关的知 识点的记忆和理解也加深了。 *课程简介 （Description） As a management course, Financial English guides students to pay attention to practical problems and use Marxism as a guide to strengthen the professional code of ethics. The financial English course focuses on the explanation and practical application of basic accounting and finance knowledge, as well as the training of English listening, speaking, reading and writing. It is open for financial management majors and interested students to choose. The course is divided into two sections, one is the basic knowledge of
accounting.includingfinancialstatements,financial ratioanalysis,andtreatmentofmajoraccounting items;theotheristhebasicknowledgeoffinance,whichmainly involvesthetimevalueofmoney,cashflowanalysis,and capital budgeting etc.Thecourse uses caseanalysis teaching method, aiming to train students'ability to apply theory topractice,English ability,and comprehensive thinking ability,etc.In theteachingprocess,emphasis is placedon students'needsand senseofgain.Sincethefinancial managementmajorisahighlypractical major,practicalteachingisparticularly important.Using the caseanalysis method is to builda bridge between theoryandpractice.Inpreviousexperience,Ireceivedpositivefeedbackfromstudents,sayingthattheyachievedmoreduringcaseanalysisprocedure.Compared withordinaryclasses,studentsparticipatedmoreactivelyincaseanalysisclass,andtheirattentionismoreconcentrated.*教材财务管理专业英语，刘媛媛，机械工业出版社，2021年7月第4版(Textbooks)ISBN978-7-111-66478-9参考资料Harvardbusinesspublishingeducation(OtherIvey PublishingReferences)*课程类别口公共基础课/全校公共必修课口通识教育课专业基础课(CourseCategory)口专业核心课/专业必修课团专业拓展课/专业选修课口其他口线上，教学平台*授课对象*授课模式财务管理专业团线下口混合式口其他(Target Students)(ModeofInstruction)口实践类（70%以上学时深入基层）口中文口全外语*开课院系*授课语言商学院双语：中文+英语（外语进授不低于(School)(Language of Instruction)50%)课程负责人刘莹姓名及简介商学院教师*授课教师信息(Teacher Information)团队成员姓名及简介1.了解并认识基本财务和金融知识学习目标2.掌握财务专业英文术语，掌握上市公司英文财务报表(Learning Outcomes)3.通过案例分析开拓知识视野，提升思维能力，提高学生对表象的穿透力和对事物的洞察力，提高他们分析问题与解释问题的能力
accounting, including financial statements, financial ratio analysis, and treatment of major accounting items; the other is the basic knowledge of finance, which mainly involves the time value of money, cash flow analysis, and capital budgeting etc. The course uses case analysis teaching method, aiming to train students' ability to apply theory to practice, English ability, and comprehensive thinking ability, etc. In the teaching process, emphasis is placed on students' needs and sense of gain. Since the financial management major is a highly practical major, practical teaching is particularly important. Using the case analysis method is to build a bridge between theory and practice. In previous experience, I received positive feedback from students, saying that they achieved more during case analysis procedure. Compared with ordinary classes, students participated more actively in case analysis class, and their attention is more concentrated. *教材 （Textbooks） 财务管理专业英语，刘媛媛，机械工业出版社，2021 年 7 月第 4 版 ISBN 978-7-111-66478-9 参考资料 （ Other References） Harvard business publishing education Ivey Publishing *课程类别 （Course Category） 公共基础课/全校公共必修课 通识教育课 专业基础课 专业核心课/专业必修课 专业拓展课/专业选修课 其他 *授课对象 （Target Students） 财务管理专业 *授课模式 （Mode of Instruction） 线上，教学平台 线下 混合式 其他 实践类（70%以上学时深入基层） *开课院系 （School） 商学院 *授课语言 （Language of Instruction） 中文 全外语 双语：中文+ 英语 （外语讲授不低于 50%） *授课教师信息 （Teacher Information） 课程负责人 姓名及简介 刘莹 商学院教师 团队成员 姓名及简介 学习目标 (Learning Outcomes) 1.了解并认识基本财务和金融知识 2.掌握财务专业英文术语，掌握上市公司英文财务报表 3.通过案例分析开拓知识视野，提升思维能力，提高学生对表象的穿透力和对事物的洞察 力，提高他们分析问题与解释问题的能力
*考核方式期末开卷考试。期末成绩占70%，平时成绩占30%。(Grading)*课程教学计划（TeachingPlan）填写规范化要求见附件其中周教学内容摘要课其实习学周次讲程他必含章节名称、讲述的内容提要、实验的名称、教学方法、课堂讨论的题目、验题授讨阅读文献参考书目及作业等）环课课论节Introductiontofinancialmanagement1. Financialmanagementandfinancialmanger2Risk-return tradeoff3.Types of business organization第一周27Separationofownershipand control5.AgencyRelationships教学方法：讲授教学讨论题目：whatarethecharacteristicsofafinancialmanager?Talkabout your careerplanningInterpretingFinancialstatements1.Annual reportsandfinancial statements2.Thefourstatements第二周?教学方法：讲授教学讨论题目：Whyisaccountingincomenotthesameascashflow?Whatisthe interrelationship amongthefour statements?Read and discussJD'sFinancialstatementCorporations:organization,dividends,andretained第三周2earnings1教学方法：讲授教学阅读文献/讨论题目/作业：Howdoesacorporationcreatevalue?Financial ratio analysis1.Liquidity ratios第四周2.2Debtmanagementratios3.Assetmanagementratios4.Profitabilityratios
*考核方式 （Grading） 期末开卷考试。期末成绩占 70%，平时成绩占 30%。 *课程教学计划（Teaching Plan）填写规范化要求见附件 周次 周 学 时 其中 教学内容摘要 （必含章节名称、讲述的内容提要、实验的名称、教学方法、课堂讨论的题目、 阅读文献参考书目及作业等） 讲 授 实 验 课 习 题 课 课 程 讨 论 其 他 环 节 第一周 2 2 Introduction to financial management 1. Financial management and financial manger 2. Risk-return tradeoff 3. Types of business organization 4. Separation of ownership and control 5. Agency Relationships 教学方法：讲授教学 讨论题目：what are the characteristics of a financial manager? Talk about your career planning. 第二周 2 2 Interpreting Financial statements 1. Annual reports and financial statements 2. The four statements 教学方法：讲授教学 讨论题目：Why is accounting income not the same as cash flow? What is the interrelationship among the four statements? Read and discuss JD’s Financial statement 第三周 2 2 Corporations: organization, dividends, and retained earnings 教学方法：讲授教学 阅读文献/讨论题目/作业：How does a corporation create value? 第四周 2 2 Financial ratio analysis 1. Liquidity ratios 2. Debt management ratios 3. Asset management ratios 4. Profitability ratios
5.Marketvalue ratios教学方法：讲授教学讨论题目：Whataretheusesandlimitationsoffinancial ratioanalysis?Case study 1:ldentifying industries:financial statement第五周2analysisandfinancialrationanalysis教学方法：案例教学(CaseselectedfromHarvardbusinessschoolpublishing)CashFlowStatement1. Why are cash flows so important to companies?第六周22.Howtopreparecashflowstatement教学方法：讲授教学讨论题目：How to calculate cash flow?Whyshould we deduct or addnon-money transactions from income statement to cash flowstatement?Inventory1.Recognition2.Measurement第七周223.Presentation教学方法：讲授教学讨论题目：howtodistinguishinventoryandasset?Whatshouldwedoif thevalueof inventoryhavedecreasedalot?Accountsreceivables1.Recognition2.Measurement第八周23.Presentation教学方法：讲授教学讨论题目：Howtomeasureaccountsreceivablesifthereceivablesarepending for over2years and seems like cannot bereceived?
5. Market value ratios 教学方法：讲授教学 讨论题目：What are the uses and limitations of financial ratio analysis? 第五周 2 2 Case study 1: Identifying industries: financial statement analysis and financial ration analysis 教学方法：案例教学 (Case selected from Harvard business school publishing) 第六周 2 2 Cash Flow Statement 1. Why are cash flows so important to companies? 2. How to prepare cash flow statement 教学方法：讲授教学 讨论题目：How to calculate cash flow? Why should we deduct or add non-money transactions from income statement to cash flow statement? 第七周 2 2 Inventory 1. Recognition 2. Measurement 3. Presentation 教学方法：讲授教学 讨论题目：how to distinguish inventory and asset? What should we do if the value of inventory have decreased a lot? 第八周 2 2 Accounts receivables 1. Recognition 2. Measurement 3. Presentation 教学方法：讲授教学 讨论题目: How to measure accounts receivables if the receivables are pending for over 2 years and seems like cannot be received?
PropertyPlant&Equipment1.Recognition2.Measurement第九周223.Presentation教学方法：讲授教学讨论题目：Howtodothedepreciation?WhatisimpairmentandhowtodoimpairmentforPP&E?Revenue recognition1. When and how to do revenue recognition?第十周222.Recognize at once or over the time?教学方法：讲授教学和案例分析讨论题目：SmallcasesaboutrevenuerecognitiorTime valueof Money andvaluation1.Simple vs. Compound interest rates2.Future vs. present value第十一周23.Bondvaluation4.Stock valuation教学方法：讲授教学讨论题目:Discussthewaystovalueacompany.(Useful ifdoinganIPOorMerger&AcquisitionCasestudy2:Timevalueof Money:theBuyVersusRent第十二周2Decision教学方法：案例教学(CaseselectedfromHarvardbusinessschool publishing)OptionsDefinition of options1. 第十三周22.Call option3.Putoption教学方法：讲授教学
第九周 2 2 Property Plant & Equipment 1. Recognition 2. Measurement 3. Presentation 教学方法：讲授教学 讨论题目: How to do the depreciation? What is impairment and how to do impairment for PP&E? 第十周 2 2 Revenue recognition 1. When and how to do revenue recognition? 2. Recognize at once or over the time? 教学方法：讲授教学和案例分析 讨论题目: Small cases about revenue recognition 第十一周 2 2 Time value of Money and valuation 1. Simple vs. Compound interest rates 2. Future vs. present value 3. Bond valuation 4. Stock valuation 教学方法：讲授教学 讨论题目: Discuss the ways to value a company. (Useful if doing an IPO or Merger & Acquisition) 第十二周 2 2 Case study 2: Time value of Money: the Buy Versus Rent Decision 教学方法：案例教学 (Case selected from Harvard business school publishing) 第十三周 2 2 Options 1. Definition of options 2. Call option 3. Put option 教学方法：讲授教学
讨论题目：Comparefinancialderivatives-futures,forwardsandoptionsRiskandReturn1.Efficient market Hypothesis2.Portfolio theory第十四周3.Betaand CapitalAssetPricingModel教学方法：讲授教学讨论题目：Define risk and return.What is the relation between totalrisk, non-diversifiable risk, and diversifiable risk? Which is the relevantrisk?Capital Budgeting1.Capitalinvestmentdecisions2.Estimating Project cash flows第十五周Businesspractice教学方法：讲授教学讨论题目:whatisNPV?Howtovalueaprojecttoestimateif itisworthto undertake? What arekey motives formaking capital expenditures?Case study 3: Hola-Kola-the capital budgeting decision第十六周2教学方法：案例教学(CaseselectedfromHarvardbusinessschool publishing)3N总计6讲授法和案例教学2b备注(Notes)
讨论题目: Compare financial derivatives-futures, forwards and options 第十四周 2 2 Risk and Return 1. Efficient market Hypothesis 2. Portfolio theory 3. Beta and Capital Asset Pricing Model 教学方法：讲授教学 讨论题目: Define risk and return. What is the relation between total risk, non-diversifiable risk, and diversifiable risk? Which is the relevant risk? 第十五周 2 2 Capital Budgeting 1. Capital investment decisions 2. Estimating Project cash flows Business practice 教学方法：讲授教学 讨论题目: what is NPV? How to value a project to estimate if it is worth to undertake? What are key motives for making capital expenditures? 第十六周 2 2 Case study 3: Hola-Kola-the capital budgeting decision 教学方法：案例教学 (Case selected from Harvard business school publishing) 总计 3 2 2 6 6 讲授法和案例教学 备注（Notes）