| Introduction |
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6 | (2) |
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8 | (2) |
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10 | (2) |
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Accounting and accountancy |
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12 | (2) |
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Laws, rules and standards |
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14 | (2) |
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16 | (2) |
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18 | (2) |
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Private and public companies |
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Accounting policies and standards |
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20 | (2) |
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Valuation and measurement |
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Historical cost and inflation accounting |
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Accounting assumptions and principles |
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22 | (2) |
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Depreciation and amortization |
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24 | (2) |
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26 | (2) |
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28 | (2) |
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Assets, liabilities and capital |
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The balance sheet 2: assets |
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30 | (2) |
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Tangible and intangible assets |
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The balance sheet 3: liabilities |
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32 | (2) |
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Shareholders' equity on the balance sheet |
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The other financial statements |
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34 | (2) |
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The profit and loss account |
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36 | (2) |
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Liquidity and solvency ratios |
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38 | (2) |
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40 | (2) |
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Direct and indirect costs |
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42 | (2) |
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Manufacturers' pricing strategies |
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Retail pricing strategies |
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44 | (2) |
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Banking products and services |
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Commercial and retail banking |
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46 | (2) |
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Commercial and retail banks |
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48 | (2) |
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Types of financial institution |
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50 | (2) |
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52 | (2) |
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The functions of central banks |
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The central bank and the commercial banks |
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Central banks and exchange rates |
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54 | (2) |
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Interest rates and monetary policy |
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56 | (2) |
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Common money market instruments |
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58 | (2) |
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Leasing and short-term loans |
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60 | (2) |
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Changing the money supply |
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62 | (2) |
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64 | (2) |
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Stocks, shares and equities |
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Ordinary and preference shares |
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66 | (2) |
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Buying and selling shares |
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Categories of stocks and shares |
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68 | (2) |
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Dividends and capital gains |
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70 | (2) |
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Influences on share prices |
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72 | (2) |
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Government and corporate bonds |
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74 | (2) |
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76 | (2) |
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In-the-money and out-of-the-money |
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78 | (2) |
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Allocating and diversifying assets |
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Active and passive investment |
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Hedge funds and structured products |
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80 | (2) |
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Leverage, short-selling and arbitrage |
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Describing charts and graphs |
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82 | (2) |
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High points, low points, and staying the same |
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84 | (2) |
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Mergers, takeovers and joint ventures |
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86 | (2) |
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88 | (2) |
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Financing new investments |
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Comparing investment returns |
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Financial regulation and supervision |
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90 | (2) |
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92 | (2) |
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94 | (2) |
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Why exchange rates change |
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Financing international trade |
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96 | (2) |
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98 | (2) |
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Transport and additional costs |
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100 | (2) |
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Life insurance and saving |
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102 | (2) |
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Expansion and contraction |
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104 | (2) |
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106 | (2) |
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The company, the product and the market |
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108 | (6) |
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British and American vocabulary |
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| Answer key |
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114 | (18) |
| Index |
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132 | (8) |
| Acknowledgements |
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140 | |
