大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 17.pptVIP

Why must the financial data produced by a bank be accurate? Why do bank regulators show particular interest in the capital ratio of a bank? For what reason the financial data produced by a bank also have direct and indirect impact on the bank’s employees? Questions for Unit 17 Define the following terms market fluctuations earnings economies of scale regulator acquirer Questions for Unit 17 Paraphrase the following esp. the underlined parts If the financial data indicate that earnings for the bank are up and that the bank is liquid and has a sound capital base, then the value of the stock should continue to rise. Because of numerous bank failures in the late 1980s, regulators have increased capital requirements for many financial institutions and monitor performance ratio on a continuing basis. Questions for Unit 17 This is the end of Unit 17 Thank you for your attention 陈庆柏 王景仙 主编 Unit Seventeen Impact of Financial Data ? Warming-up Questions To whom is the financial data important? In what case will the value of a bank’s stock be up? Suggested Answers To whom is the financial data important? Financial data produced by a financial institution are important not only to the management and board of directors but also to the stockholders, potential stockholders, regulators, other financial institutions, employees, customers, and prospective customers of the financial institution which has produced such data. Suggested Answers In what case will the value of a bank’s stock be up? If the financial data indicate that earnings for a bank are up and that the bank is liquid and has a sound capital base, then the value of the stock should continue to rise or go up. Notes 1. prospective customer 可能成为的客户；未来的客户 2. potential stockholders 有可能成为股东的人 3. on a continuing basis 在持续不断的基础上 4. to look for bargains 寻找交易 5. economies of scale 规模经济＝the result of production functions showing an equal percentage increase in all inputs leads output to increase by a larger percentage 6