2016年注会会计英语吕鹏4

注会6科加分常用英语

39. Capital surplus 资本溢价 40. Surplus reserves 盈余公积 41. Undistributed profit 未分配利润 42. Owner’s equity 所有者权益 43. Comprehensive income 综合收益 44. Other comprehensive income其他综合收益 Difference on translation of foreign currency financial statements 外币报表折算差 45. retained earnings (accumulated deficit)未分配利润(或累积亏损) 46. net income or loss for current period 本期损益 47. unrealized loss on market value decline of long-term equity investments 长期股权投资跌价损失 48. repair(s) and maintenance (expense )修理维护费 49. manufacturing overhead-outsourced委托加工费 50. advertisement expense, advertisement广告费 51. general and administrative expenses管理费用 52. research and development expense 研发费用 53. other general and administrative expenses其他管理及总务费用 54. other research and development expenses 其他研究发展费用 55. non-operating income (revenue) and expenses, other income(expense)营业外收入及费用 56. investment income recognized under equity method 权益法下核算的投资收益 57. gain on market price recovery of short-term investment 短期投资市价转回所得 58. gain from price recovery of inventory 存货跌价回升利益 59. other non-operating revenue-other items 其他营业外收入-其他 60. investment loss recognized under equity method权益法下核算的投资损失 61. unrealized loss on reduction of short-term investments to market 短期投资未实现跌价损失 62. loss on disposal of investments 处分投资损失 63. loss for market price decline and obsolete and slow-moving inventories 存货跌价及呆滞损失 64. other non-operating expenses-other其他营业外支出-其他 65. income tax expense (or benefit) 所得税费用(或利益) 66. assets 资产 67. current assets 流动资产 68. cash on hand 库存现金 69. cash at banks 银行存款 70. cash in transit 在途现金 71. short-term investment 短期投资 72. short-term investments-stocks 短期投资-股票 73. short-term investments-other短期投资-其他 74. notes receivable 应收票据 75. discounted notes receivable 应收票据贴现 76. other notes receivable 其他应收票据

2016年CPA考试资料、考经、笔记干货汇总

2016年CPA考试资料、考经、笔记干货汇总微信公众号“CPA备考咖”里查看！CPA六科最后六套题、近6年考试真题、CPA六知识导图总结、CPA六电子版教材及财会类电子书等（回复关键词“资料”领取）新手指南：1.《2016年CPA考试最后三个月的复习计划表》(回复关键词“复习计划表”查看)2.《CPA六科|冲刺备考指南》(回复关键词“CPA六科”查看)《CPA考试能带计算器吗？》(回复关键词“计算器”查看)3.《CPA考试能带草稿纸吗？》(回复关键词“草稿纸”查看)4.《CPA必备|13种加速播放器推荐下载》(回复关键词“播放器”查看)5.《提高注会学习效率的10种方法》(回复关键词“注会学习方法”查看)《CPA学习|增强记忆的10种方法和15个要点！》(回复关键词“注会学习方法”查看)《介绍7种使用的CPA做笔记的方法》(回复关键词“注会学习方法”查看)《十种有效的学习方法》(回复关键词“注会学习方法”查看)《如何快速记住要背诵的知识？》(回复关键词“注会学习方法”查看)《注会高效学习之'四化法'》(回复关键词“注会学习方法”查看)6.《营改增对CPA税法考试的影响有哪些？》(回复关键词“营改增”查看)7.《这16年间，CPA发生了哪些变化？》(回复关键词“CPA变化”查看)8.《会计历史你知道多少？盘点会计的12个“历史之最”！》(回复关键词“会计历史”查看)10.《给初次考CPA《财管》的同学的几个问题解答》(回复关键词“财管问题”查看)11.《一次过CPA的10条备考指南！》(回复关键词“10条备考指南”查看)12.《CPA现在有多少持证人了？》(回复关键词“CPA持证人”查看)13.《CPA同学：经验和证书哪个更重要？》(回复关键词“经验和证书”查看)14.《注会综合在即，弄清楚考场上的注意事项！》(回复关键词“考场”查看)《致命错误可能会毁你一年的CPA备考！》(回复关键词“考场”查看)15.《5类91项常用会计科目一览表》(回复关键词“会计科目”查看)16.《大学毕业|考研or考证利弊一览》(回复关键词“考研考证”查看)17.《论全职备考CPA的利与弊！》(回复关键词“全职备考”查看)18.《CPA考试阅卷程序是这样的》(回复关键词“阅卷程序”查看)19.《2016年全国财经类大学排名榜公布！》(回复关键词“大学排名”查看)20.《教你如何有效降低答题错误率》(回复关键词“降低错误率”查看)21.《2016年CPA准考证打印通知》(回复关键词“准考证”查看)《CPA准考证打印流程》(回复关键词“准考证”查看)22.《CPA考试还有很多地方不会，今年还能考过吗？》(回复关键词“能考过吗”查看)23.《注会应届考生忘了录毕业证编号怎么办？》(回复关键词“毕业证编号”查看)24.《科普|执业和非执业注册会计师会员的区别》(回复关键词“会员”查看)25.《通俗解释：财务、会计以及审计的区别》(回复关键词“通俗解释”查看)26.《拿到CPA证书后，月薪能否过万？》(回复关键词“工资”查看)27.《窥探注会考试出题思路》(回复关键词“出题思路”查看)28.《苦逼财务狗的一天是这样子...》(回复关键词“财务狗”查看)29.《CPA机考各种题型攻略》(回复关键词“CPA机考”查看)《要想注会考得好，机考技巧很重要！》(回复关键词“CPA机考”查看)30.《你欲学好CPA，必先利其APP》回复关键词“APP”查看)职场前景：1.《工作的七项基本定律，不要不懂装懂！》(回复关键词“工作基本定律”查看)2.《职场中的10种心理弱点，有3种以上你就要注意了！》(回复关键词“职场心理”查看)3.《排名前100名的事务所名单》(回复关键词“事务所名单”查看)4.《在四大，你能拿多少工资？》(回复关键词“四大”查看)《四大会计事务所申请难度有多大？》(回复关键词“四大”查看)《80个'四大'面试题！》(回复关键词“四大”查看)《235篇四大面经汇总(毕马威|德勤|普华永道|安永)》(回复关键词“四大”查看)《事务所科普：以前不叫'四大'，而是'五大'》(回复关键词“四大”查看)《详解'四大'的方方面面》(回复关键词“四大”查看)《四大职场|站在学徒期的尾巴上》(回复关键词“四大”查看)5.《CPA证书找什么样的工作比较好？》(回复关键词“CPA工作”查看)学习知识总结1.《2016年CPA六科各章重点内容及所占分值预测》(回复关键词“CPA六科”查看)《2016年CPA六科备考攻略》(回复关键词“CPA六科”查看)《CPA六科|冲刺备考指南》(回复关键词“CPA六科”查看)《CPA高频考试公式及六科备考攻略》(回复关键词“CPA六科”查看)2.《CPA综合考试备考攻略》(回复关键词“综合攻略”查看)3.《2015年CPA六科考试真题及答案》(回复关键词“CPA真题”查看)4.《注册会计师考试英语名词对照表》(回复关键词“英语”查看)《会计》精选文章：1.《CPA会计易考点|65个选择+93个综合》(回复关键词“易考点”查看)2.《CPA会计28章知识要点总结(共271个)》(回复关键词“要点总结”查看)3.《17项会计分录大全！》 (回复关键词“会计分录”查看)4.CPA考试《会计》50道高频错题(回复关键词“高频错题”查看)《财管》精选文章：1.《CPA财管163个易考点汇总(选择+计算+综合)》 (回复关键词“易考点”查看)2.《CPA财管22章知识要点总结(共219个)》(回复关键词“要点总结”查看)3.《CPA财管110个公式汇总》 (回复关键词“财管公式”查看)4.《CPA财管必考点精华答疑20问》(回复关键词“财管答疑20问”查看)5.CPA考试《财管》50道高频错题(回复关键词“高频错题”查看)《审计》精选文章：1.《CPA审计63个选择+51个简答+121个综合题易考点归纳》(回复关键词“易考点”查看)2.《审计考试中涉及会计知识点汇总》(回复关键词“审计会计”查看)3.《CPA审计第1,2,3,4章要点总结》 (回复关键词“要点总结”查看)《CPA审计第5,6,7,8,9章要点总结》 (回复关键词“要点总结”查看)4.CPA考试《审计》50道高频错题(回复关键词“高频错题”查看)《税法》精选文章：1.《CPA税法107个易考点总结》(回复关键词“易考点”查看)2.《CPA税法15章知识要点总结(共253个)》(回复关键词“要点总结”查看)3.《CPA税法总结系列（共37篇）》(回复关键词“税法总结系列”查看)4.《戏说CPA|18个税种比作是人，分别是什么样的？》(回复关键词“戏说CPA”查看)5.《CPA税法|13种小税法知识整理》(回复关键词“小税法”查看)6.《注册会计师《税法》怎么考？考什么？》(回复关键词“税法考什么”查看)7.CPA考试《税法》50道高频错题(回复关键词“高频错题”查看)《经济法》精选文章：1.《CPA经济法110个易考点总结》(回复关键词“易考点”查看)2.《CPA经济法12章知识要点总结(共140个)》 (回复关键词“要点总结”查看)3.CPA考试《经济法》50道高频错题(回复关键词“高频错题”查看)《战略》精选文章：1.《CPA战略145个易考点汇总(选择+简答+综合)》(回复关键词“易考点”查看)2.《CPA战略7章知识要点总结(共108个)》回复关键词“要点总结”查看)3.CPA考试《战略》50道高频错题(回复关键词“高频错题”查看)《综合》精选文章：1.《CPA综合考试21个必背程序》(回复关键词“综合”查看)《CPA综合试卷一背诵内容总结》(回复关键词“综合”查看)CPA考试经验分享1.《微博博主@CPA备考酱学习心得》(回复关键词“分享会”查看)2.《微博博主@元气少女安妮的总结》(回复关键词“分享会”查看)3.《微博博主@四大这个圈儿总结》(回复关键词“分享会”查看)4.【CPA大咖分享会】学霸“小彤彤爱学习”总结(回复关键词“分享会”查看)精选文章：1.《致：所有“CPA加油站”考友的一封信》(回复关键词“CPA 加油站”查看)2.《按我说的做，CPA必过！》 (回复关键词“学霸经验”查看)《10条CPA学霸备考经验！》 (回复关键词“学霸经验”查看)《CPA经验|考了5年，零基础上班族的我终于看到了希望！》 (回复关键词“学霸经验”查看)《热门| CPA牛人细分章节教你6门备考经验！》(回复关键词“学霸经验”查看)《CPA学霸经验|3+2+1模式，三年过六门！》(回复关键词“学霸经验”查看)《CPA考试怎么摆脱50多分的噩梦？》(回复关键词“学霸经验”查看)《1800个小时通过CPA6门！》(回复关键词“学霸经验”查看)3.《邀请一位CPA考妈分享的考试经验》(回复关键词“考经分享”查看)《CPA考经分享|1年过4科，学习方法和神器推荐》(回复关键词“考经分享”查看)《CPA考经分享|两个半月过经济法》(回复关键词“考经分享”查看)《CPA考经分享|最纠结的审计》(回复关键词“考经分享”查看)《通过CPA考试是这样的体验，酸爽！》(回复关键词“考经分享”查看)《CPA心得一篇|3+3两年过专业阶段》(回复关键词“考经分享”查看)4.《我在最艰难的阶段中考出了CPA》(回复关键词“考试经验”查看)《考前必看的50条CPA经验》(回复关键词“考试经验”查看)《最后两个月备考CPA，该怎么做？》(回复关键词“考试经验”查看)《CPA失败教训|我再也不要假装很努力》(回复关键词“考试经验”查看)《真学神，500小时就学好CPA了！》(回复关键词“考试经验”查看)《考经分享：怎么让CPA学习变得简单》(回复关键词“考试经验”查看)4.《快30岁的人了，考CPA到底值不值？》(回复关键词“30岁考CPA”查看)5.《CPA综合考试备考攻略》(回复关键词“综合攻略”查看)6.《2016年CPA六科备考攻略》(回复关键词“CPA六科”查看)CPA吐槽：1.《测一测今年能过CPA的概率是多少？》(回复关键词“测一测”查看)《测一测你适不适合做会计》(回复关键词“测一测”查看)《测一测你是CPA学霸还是学渣》(回复关键词“测一测”查看)2.《借CPA，贷多少才能相等？》(回复关键词“借CPA”查看)3.《仅以此文献给所有考CPA的“女汉子”们！》(回复关键词“CPA女汉子”查看)4.《考会计师的学习动力是什么？》(回复关键词“学习动力”查看)《忙困懒烦，喝完鸡汤再继续！》(回复关键词“学习动力”查看)《消除坏心情，情绪管理三阶段》(回复关键词“学习动力”查看)《CPA动力|看完能让你再学1小时！》(回复关键词“学习动力”查看)5.《CPA考试考砸的九大教训》(回复关键词“九大教训”查看)6.《CPA考试太欠了!》(回复关键词“太欠了”查看)7.《考CPA是这样的体验！》(回复关键词“CPA考试体验”查看)8.《你的学习范围和考试范围还差多少？》P(回复关键词“学习范围”查看)9.《找个男票再考CPA，不是怕你嫁不出去,而是...》(回复关键词“CPA男票”查看)10.《吐槽一把“会计”！》(回复关键词“吐槽会计”查看)《神吐槽：会计的“名人名言”！》(回复关键词“吐槽会计”查看)11.《人物篇|王凯：在等待中让自己变更好！》(回复关键词“人物篇”查看)13.《基础不好的CPA考生容易出现的4个问题》(回复关键词“基础不好”查看)16.《你的会计好友已失联...》(回复关键词“失联”查看)17.《你的内心在叫你！》(回复关键词“内心”查看)18.《CPA同学，你这样备考可不行啊！》(回复关键词“不行”查看)19.《CPA励志|work on it, 24/7 365》(回复关键词“CPA励志”查看)。

注册会计师2016《会计》考试教材

注册会计师2016《会计》考试教材2016注册会计师《会计》考试教材给你提供2016注册会计师考试教材大全，欢迎采纳。

更多资讯请登录注册会计师考试专栏了解。

基本信息出版社: 人民邮电出版社; 第1版 (2016年1月1日)丛书名: 注册会计师全国统一考试专用教材语种：简体中文教材简介：1.有重点：重点考的，就是重点讲的。

知识点的讲解，不止全面，更有侧重。

2.有分析：涉及具体知识点的每一节，均有“考情分析”，说明该节的历年考查情况，剖析其命题特点，指出考查重点，并提供学习建议。

3.有题目：经典例题——配合知识点学习，有利于理解与掌握知识点;新考真题——很有价值的题目，全部精解精析;同步习题——强化巩固所学知识的好帮手。

目录第0章考纲分析与应试策略第一节考试简介一、考试科目二、考试形式三、考试题型与答题时间第二节考试大纲专家解读一、考查要点概览二、命题趋势分析第三节应试经验与技巧一、客观题二、计算分析题三、综合题第四节学习方法与建议第1章税法总论第一节税法的目标一、税收与现代国家治理二、税法的概念三、税法的目标第二节税法在我国法律体系中的地位一、税法是我国法律体系的重要组成部分二、税法与其他法律的关系第三节税收法定原则一、税收法定原则是税法基本原则的核心二、税法的其他基本原则三、税法的适用原则四、税收法律关系第四节税法要素一、总则二、纳税义务人三、征税对象和税目四、税率五、纳税环节六、纳税期限七、纳税地点八、减税免税九、罚则十、附则第五节税收立法与我国现行税法体系一、税收管理体制的概念二、税收立法原则三、税收立法权及其划分四、税收立法机关五、税收立法、修订和废止程序六、我国现行税法体系第六节税收执法一、税法的实施二、税务机构设置三、税收征收管理范围的划分四、税收收入划分五、税务检查权六、税务稽查权七、税务行政复议裁决权八、其他税收执法权第七节依法纳税与税法遵从一、税务行政主体、税务行政管理相对人的义务和权利二、税务代理等税务服务是促进税法遵从的重要途径三、税务筹划对纳税人和完善税法的意义第八节国际税收关系一、国际重复课税与国际税收协定二、国际避税反避税与国际税收合作。

2016年注会考试心得分享：公司战略

2016年注会考试心得分享：公司战略2016年注会考试心得分享：公司战略注册会计师考试频道整理了一位全面的注会考生心得分享，接下来分享他各科考试的心得计划，，欢迎参考阅读，希望对考生能有所帮助。

公司战略公司战略在前面已经说过，近几年的内容跟难度在不断的加大，而且本科目以文字阐述为答题主要方式，所以批阅起来也很活，很多考生会死在59、58上，因为中注协有时候会进行一些宏观调控，2013年考了60分，想来也算是好运气了。

公司战略基础班老师有两个，一个是吕鹏、一个是杭建平，吕鹏是个好老师，但建议还是听中华的杭建平，因为吕鹏的基础班课件更新会十分拖拉，基本到临考前才刚刚把基础班完结。

但如果试后再听听吕鹏的课，还是不错的能学到不少。

公司战略的教材逻辑结构很清晰，战略分析-选择-实施，外加风险管理、内部控制，薄薄的一本教材却有大学问，背的知识点很多。

我要推荐一本书，就是东奥的轻松过关二，轻二是习题册，其他科目没有购买的必要，因为不需要做那么多的题，但是战略的轻二，后半部分有吕鹏编写的《星星点点》，是将整本书的知识点整理归纳，免去了很多自己记笔记的功夫，如果觉得光买本书只看《星星点点》不值，可以在网上看看有没有好心人整理，我在13年备考的时候，将此部分扫描排版转换成WORD格式，也是费了一点时间的，下载的人很多，也算是为大家做了贡献，多积福报，看吧60分略过了吧，哈哈。

如果你能拿到《星星点点》，请把第一部分教材知识点框架，基本上全部背下来吧，优缺点，适用条件等等，如果在背的时候能结合一下实例来记忆就更好了，比如Iphone采用的是差异化战略，小米手机采用的是成本领先战略，但小米比较特别，在采用成本领先战略的同时，也有可能会有差异化。

还有比如可以对自己工作的公司进行一下波特的五力模型分析，上下游的议价能力如何，新进企业的进入壁垒如何，替代品威胁如何，产业内竞争如何。

最好能结合实例，多背多记烂熟于心，能够达到说到一个知识点就知道在书上哪里的境界。

会计英语

Ch1 ——§1.1 Definitions
§1.1.4 Financial Statements
A balance sheet
Financial statements
An income statement A statement of cash flow A statement of changes on owner’s equity
About textbook
会计专业英语教程（English in Accounting Profession）,
东北财经大学出版社
Accounting ， Charles T. Horngren, Walter T. Harrison, Jr., Linda Smith Bamber， Prentice Hall
Ch1 ——§1.1 Definitions
§1.1.1 Accounting
Accounting isof accounting are generally The origins the process of identifying,
measuring, the work and communicating attributed to recording of Luca Pacioli.In his economic information text, he described a system to ensure that to permit informed was recorded decisions financial information judgments and efficiently and accurately. by users of that information. Luca Pacioli, Italy

2016年会计学位英语考试练习题(四)

会计学位英语考试练习题（四）Part I Reading ComprehensionA teddy bear is delivered to No. 10 Downing Street after the birth of Prime Minister Tony Blair and wife Cherie’s fourth child.Britain’s baby alert is over-Cherie Blair gave birth to a boy.Mrs. Blair, 45, wife of Prime Minister Tony Blair, had the baby this morning.The baby will be named Leo after the prime minister’s father, his office announced, the baby weighed in at 6 pounds, 12 ounces. Mother, father and the baby boy returned to 10 Downing Street-the prim e minister’s official residence-after the birth, a spokesman said. The baby is the couples’ fourth child.“Cherie and the baby are absolutely fine,” Blair said today outside his Downing Street residence. “He is a gorgeous little boy. They are resting right now.”Blair, dressed casually in an open shirt, appeared emotional about the birth, the first of his four children whose birth he has been at from beginning to end.“this is the first time I’ve seen the whole thing though,” he said. “it was quite a strugg le, really, for Cherie.”The switchboard was reportedly lit up with calls from world leaders wishing them well, including a call from Hillary Colliery Clinton. Former prime minister John Major was the first public figure to get through on the phone at 7 a.m. on Saturday.The baby came after a 12-year gap from the Blairs other three children-Euan, 16, Nicky, 14, and Kathryn. He is the first to be born to a serving Buitish prime minister in over 150 years. News of the pregnancy took Cherie and the rest of the nation by surprise when it was announced last year.After decades of much older occupants at No.10 Downing Street, the Blairs’ arrival at the prime minister’s residence with their children and assorted toys in tow was hailed as a breath of fresh air.Che rie Blair, a Queens Counsel barrister, worked right up until the baby’s birth. And the often thorny issue of combining career and family was at the center of her work.On Tuesday, Mrs. Blair was at work in the High Court, challenging her husband’s governme nt over parental leave.1. Why does the writer mean by “baby alert” IN PARAGRAPH 2?A. Because people in Britain didn’t expect Mrs. Blair to give birth to a boy.B. Because Mrs. Blair is at too high an age to give birth to a baby.C. Because there is a baby disease spreading about Britain.D. Because people in Britain were frightened by the new born baby.2. Which of the following is not true abort the baby?A. This baby is not the third child of Tony Blair.B. He weighed in at 6 pounds, 12 ounces.C. He was born in No.10 Downing Street.D. He is 16 years younger than his eldest brother.3. Judging from the passage, Mrs Blair ____.A. was a bit uncomfortable after the labor.B. is a weak-bodied woman.C. is a strong-minded woman.D. is a family woman.4. What does the word “thorny”(in the sentence “ And the often thorny issue of combining career and family”) mean?A. harpB. difficultC. manyD. interesting.5. Which of the following can be used as the best title for the passage?A. An Anecdote of Mrs. Blair.B. Prime Minister’s New Baby.C. Baby Alert in Britain.D. Mrs. Blair Has a Boy.难点：1． No.10 Downing Street: 唐宁街10号；英国首相居住的地方。

会计英语第四版叶建芳

Interpretation of the Income Statement
要点一
Revenue
Revenue reports the total amount of income generated by a company through its normal business operations This can include sales of products or services, interest income, and other sources of income
Accounting Definition and Function
Preparing financial statements
Recording business transactions
Functions of Accounting
01
03 02
Accounting Definition and Function
Owner's Equity
Owner's equity reports the residual interest in the assets of the company after conducting its liabilities It reflects the amount of capital contributed by the owners and the retained earnings over time
Cash Flow from Operating AThcistsievctiiotnieofsthe cash flow
statement shows how much cash is generated from a company's normal business operations It includes cash received from customers and cash paid to suppliers, employees, and for other operating expenses

2016 英语二 text4

2016 英语二text42016年英语二Text 4文章Title: The Decline of Small Businesses in the USThe decline of small businesses in the United States is a trend that has been gaining momentum in recent years. Once the backbone of the American economy, small businesses have been struggling against a hostile regulatory environment, increasing competition from large corporations, and a difficult economic landscape. The result is a steady decline in the number of small businesses and a corresponding rise in the number of large corporations.The first factor contributing to the decline of small businesses is the regulatory environment. The complexity and frequency of government regulations have increased significantly in recent years, making it difficult for small businesses to keep up. From the Affordable Care Act to the Dodd-Frank Wall Street Reform and Consumer Protection Act, small businesses have been overwhelmed by the sheer volume and complexity of regulations. This has led to a decrease in entrepreneurship and innovation as small business owners are forced to navigate through a labyrinth of red tape rather thanfocusing on their core business.The second factor is the increasing competition from large corporations. With the advent of globalization, large companies have been able to expand their operations and market reach, squeezing out small businesses in the process. Large companies can afford to invest in cutting-edge technology, research and development, and marketing campaigns, giving them a competitive edge over small businesses. Additionally, large companies often have better access to capital and resources, enabling them to weather economic storms and expand their market share during downturns.The third factor is the economic landscape itself. The Great Recession of 2008 was a watershed moment for the US economy, leading to a decrease in consumer spending and an increase in bankruptcies. The aftermath of the recession has left small businesses with fewer resources and less access to credit, making it difficult for them to grow and prosper. Even as the economy recovered, small businesses struggled to regain their footing due to the deep impact of the recession.The decline of small businesses in the United States is a multifaceted problem that requires a multifaceted solution. Improving theregulatory environment, providing better access to capital and resources, and supporting entrepreneurship and innovation are all necessary steps to reversing this trend. By creating an environment that is more conducive to small business growth, we can breathe new life into the American economy and promote a more balanced and inclusive form of economic development.。

注册会计师财务管理英语4

Section D——Section K Section D Bond valuation and share valuationFace value/par value面值Yield rate收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Constant dividend growth model固定股利增长模型Dividend股利Required rate of return要求的报酬率Section E OptionExercise price执行价格Exercise right行权Call option看涨期权Put option看跌期权Elapse逾期Section F LeaseMLP: minimum lease payment最小租赁支付额Implicit interest rate内含利息率Lesser出租人Lessee承租人Rent租金In advance/in arrears预付/后付Ownership所有权Transfer转移Scrap/residual value残值Carrying value账面价值Tax rate税率Operating lease经营租赁Financing lease融资租赁Lease period租赁期Section GCost of capital and capital structureDOL, DFL, DTLCAPMDOL:经营杠杆系数degree of operating leverage DFL::财务杠杆系数degree of financing leverage DTL:总杠杆系数degree of TOTAL leverageCAPM: capital asset pricing model资本资产定价模型Risk free rate of return：无风险报酬率Risk premium：风险溢价WACC：加权平均资本成本Cost of debt：债券资本成本Cost of equity：权益资本成本Question 1Burse Co wishes to calculate its weighted average cost of capital and the following information relates to the company at the current time:Number of ordinary shares 20 millionBook value of 7% convertible debt $29 millionBook value of 8% bank loan $2 millionMarket price of ordinary shares $5.50 per shareMarket value of convertible debt $107.11 per $100 bondEquity beta of Burse Co 1.2Risk – free rate of return 4.7%Equity risk premium 6.5%Rate of taxation 30%Burse Co expects share prices to rise in the future at an average rate of 6% per year. The convertible debt can be redeemed at par in eight years’ time, or converted in six years’ time into 15 shares of Burse Co per $100 bond.Ordinary share普通股Convertible debt可转换债券Equity beta: βequityRise上升Redeem赎回At par面值Convert转换15 shares per $100 bond每100美圆债券换100股Discuss whether the dividend growth model or the capital asset pricing model offers the better estimate of the cost of equity of a company. (7 marks)Dividend growth model股利增长模型Section H Dividend policy股利政策2008In 2007,M Corporation paid dividends totaling ＄3 million on net income of ＄15 million.2007 was a normal year, and for the past five years, earnings have grown at a constant rate of 10 percent. However, earnings are expected to jump to ＄18 million in 2008,and the firm expects to have ＄12 million investment opportunities in 2009.It is predicted that M will not be able to maintain the 2008 level of earnings growth in the future----the high 2008 earnings level is attributable to an exceptionally profitable new product line introduced in that year----and the company will return to its previous 10 percent growth rate. M’s target debt ratio is 40 percent in 2007, which will be continued in the future.Calculate M’s expected dividends for 2008 if it follows each of the following policies:A. Its 2008 dividend payment is set to make dividends grow at the long-run growth rate in earnings.B. It continues the 2007 dividend payout ratio.C. It uses a residual policy with all distributions in the form of dividends.D. It employs a regular-dividend-plus-extras policy, with the regular dividend being based on the long-run growth rate and the extra dividend being set according to the residual policy （Indicate the regular dividend and the extra dividend separately）.Net incomeAt a constant rate of percentJumpInvestment opportunityAttributable toExceptionallyProduct lineIntroduceReturn toTarget debt ratioMake dividends grow at the long-term growth rate in earningsPayout ratioResidual dividend policy with all distribution in the form of dividendRegular-dividend-plus-extras policySection I Process costingJoint productBy-productOutputWIPScrapLossEquivalent units约当产量Section J ABC + ROI + RI2.1 Example: Activity based costingSuppose that Cooplan manufactures four products, W, X, Y and Z. Output and cost dataDirect labour cost per hour $5Overhead costs $Short run variable costs 3,080Set-up costs 10,920Expediting and scheduling costs 9,100Materials handling costs 7,70030,800Section K Variance analysis。

2016年CPA备考需要哪些考试资料

2016年CPA备考需要哪些考试资料2016注册会计师考试专业阶段还是考6门科目：会计-审计-财管-税法-经济法-战略风险。

根据相关规定：“每年中国注册会计师协会根据财政部考委会发布的考试大纲，编写专业阶段考试6个科目考试辅导教材和经济法规汇编，由出版社出版发行。

中国注册会计师协会不编写综合阶段考试辅导教材。

”2016年注册会计师全国统一考试辅导教材暂未出版，以下为2016专业阶段六科注会正版教材概要：注册会计师正版教材全套(专业阶段六科)【书名】经济法【外文书名】 Economic Laws【语种】简体中文【编写】中国注册会计师协会【出版社】中国财政经济出版社【书名】财务成本管理【外文书名】 Financial Management and Cost Management 【语种】简体中文【编写】中国注册会计师协会【出版社】中国财政经济出版社【书名】公司战略与风险管理【外文书名】 Corporate Strategy and Risk Management 【语种】简体中文【编写】中国注册会计师协会【出版社】中国财政经济出版社【书名】审计【外文书名】 Auditiing【语种】简体中文【编写】中国注册会计师协会【出版社】中国财政经济出版社【书名】税法【外文书名】 Taxation Laws 【语种】简体中文【编写】中国注册会计师协会【出版社】中国财政经济出版社【书名】会计【外文书名】 Accounting【语种】简体中文【编写】中国注册会计师协会【出版社】中国财政经济出版社六科电子书籍汇总2016注册会计师新教材下发时间预计在2016年3月份，届时各位考生可以购买新教材，重点看与2015年有所变化的部分。

现阶段备考考生还是应以2015年注册会计师考试全国统一考试教材为主。

【2016注册会计师教材】2016年注册会计师《会计》考试教材【7】

【2016注册会计师教材】2016年注册会计师《会计》考试教材【7】八、财产租赁所得应纳税额的计算九、财产转让所得应纳税额的计算十、偶然所得应纳税额的计算十一、其他所得应纳税额的计算十二、应纳税额计算中的特殊问题第四节税收优惠一、免征个人所得税的优惠二、减征个人所得税的优惠第五节境外所得的税额扣除第六节征收管理一、自行申报纳税二、代扣代缴纳税三、核定征收四、个人财产对外转移提交税收证明或者完税凭证的规定过关测试题一、单选题二、多选题三、计算题四、综合题第12章国际税收第一节国际税收协定一、国际税收协定概述二、国际税收协定范本介绍三、国际税收协定典型条款介绍四、国际税收协定管理第二节非居民企业税收管理一、外国企业常驻代表机构二、承包工程作业和提供劳务三、股息、利息、租金、特许权使用费和财产转让所得四、中国境内机构和个人对外付汇的税收管理第三节境外所得税收管理一、适用范围二、境外所得税额抵免计算的基本项目三、境外应纳税所得额的计算四、可予抵免境外所得税额的确认五、境外所得间接负担税额的计算六、适用间接抵免的外国企业持股比例的计算七、税收饶让抵免的应纳税额的确定八、抵免限额的计算九、实际抵免境外税额的计算十、简易办法计算抵免十一、境外分支机构与我国对应纳税年度的确定十二、境外所得税抵免时应纳所得税额的计算第四节国际避税与反避税一、税基侵蚀和利润转移项目二、一般反避税三、特别纳税调整第五节转让定价一、关联申报二、同期资料管理三、转让定价方法四、转让定价调查及调整五、预约定价安排第六节国际税收征管协作一、情报交换二、海外账户税收遵从法案过关测试题一、单选题二、多选题第13章税收征收管理法第一节税收征收管理法概述一、税收征收管理法的立法目的二、税收征收管理法的适用范围三、税收征收管理法的遵守主体第二节税务管理一、税务登记管理二、账簿、凭证管理三、纳税申报管理第三节税款征收一、税款征收的原则二、税款征收的方式三、税款征收制度第四节税务检查一、税务检查的形式和方法二、税务检查的职责第五节法律责任一、违反税务管理基本规定行为的处罚二、对扣缴义务人税务违章的处罚三、对纳税人偷税、骗税、抗税、欠税、编造虚假计税依据、不申报的认定及其法律责任四、违反税务代理的法律责任五、对非法印制发票的法律责任第六节纳税担保试行办法一、纳税保证二、纳税抵押三、纳税质押四、法律责任过关测试题一、单选题二、多选题三、判断题第14章税务行政法制第一节税务行政处罚一、税务行政处罚的原则。

注册会计师财务管理英语4

Section D——Section K Section D Bond valuation and share valuationFace value/par value面值Yield rate收益率Interest rate利率Nominal/stated interest rate票面利率Maturity到期日Expiry date到期日Constant dividend growth model固定股利增长模型Dividend股利Required rate of return要求的报酬率Section E OptionExercise price执行价格Exercise right行权Call option看涨期权Put option看跌期权Elapse逾期Section F LeaseMLP: minimum lease payment最小租赁支付额Implicit interest rate内含利息率Lesser出租人Lessee承租人Rent租金In advance/in arrears预付/后付Ownership所有权Transfer转移Scrap/residual value残值Carrying value账面价值Tax rate税率Operating lease经营租赁Financing lease融资租赁Lease period租赁期Section GCost of capital and capital structureDOL, DFL, DTLCAPMDOL:经营杠杆系数degree of operating leverage DFL::财务杠杆系数degree of financing leverage DTL:总杠杆系数degree of TOTAL leverageCAPM: capital asset pricing model资本资产定价模型Risk free rate of return：无风险报酬率Risk premium：风险溢价WACC：加权平均资本成本Cost of debt：债券资本成本Cost of equity：权益资本成本Question 1Burse Co wishes to calculate its weighted average cost of capital and the following information relates to the company at the current time:Number of ordinary shares 20 millionBook value of 7% convertible debt $29 millionBook value of 8% bank loan $2 millionMarket price of ordinary shares $5.50 per shareMarket value of convertible debt $107.11 per $100 bondEquity beta of Burse Co 1.2Risk – free rate of return 4.7%Equity risk premium 6.5%Rate of taxation 30%Burse Co expects share prices to rise in the future at an average rate of 6% per year. The convertible debt can be redeemed at par in eight years’ time, or converted in six years’ time into 15 shares of Burse Co per $100 bond.Ordinary share普通股Convertible debt可转换债券Equity beta: βequityRise上升Redeem赎回At par面值Convert转换15 shares per $100 bond每100美圆债券换100股Discuss whether the dividend growth model or the capital asset pricing model offers the better estimate of the cost of equity of a company. (7 marks)Dividend growth model股利增长模型Section H Dividend policy股利政策2008In 2007,M Corporation paid dividends totaling ＄3 million on net income of ＄15 million.2007 was a normal year, and for the past five years, earnings have grown at a constant rate of 10 percent. However, earnings are expected to jump to ＄18 million in 2008,and the firm expects to have ＄12 million investment opportunities in 2009.It is predicted that M will not be able to maintain the 2008 level of earnings growth in the future----the high 2008 earnings level is attributable to an exceptionally profitable new product line introduced in that year----and the company will return to its previous 10 percent growth rate. M’s target debt ratio is 40 percent in 2007, which will be continued in the future.Calculate M’s expected dividends for 2008 if it follows each of the following policies:A. Its 2008 dividend payment is set to make dividends grow at the long-run growth rate in earnings.B. It continues the 2007 dividend payout ratio.C. It uses a residual policy with all distributions in the form of dividends.D. It employs a regular-dividend-plus-extras policy, with the regular dividend being based on the long-run growth rate and the extra dividend being set according to the residual policy （Indicate the regular dividend and the extra dividend separately）.Net incomeAt a constant rate of percentJumpInvestment opportunityAttributable toExceptionallyProduct lineIntroduceReturn toTarget debt ratioMake dividends grow at the long-term growth rate in earningsPayout ratioResidual dividend policy with all distribution in the form of dividendRegular-dividend-plus-extras policySection I Process costingJoint productBy-productOutputWIPScrapLossEquivalent units约当产量Section J ABC + ROI + RI2.1 Example: Activity based costingSuppose that Cooplan manufactures four products, W, X, Y and Z. Output and cost dataDirect labour cost per hour $5Overhead costs $Short run variable costs 3,080Set-up costs 10,920Expediting and scheduling costs 9,100Materials handling costs 7,70030,800Section K Variance analysis。

2016注会会计英语2

cash discount 现金折扣trade discount商业折扣sales allowance 销售折让sales return 销售退回pending litigation or pending arbitration 未决诉讼或未决仲裁pending [‘pendiŋ] adj. 未决定的，行将发生的prep. 在……期间，直到……时为止pend [pend] v. 悬而未决，推迟对……的决定onerous contract 亏损合同executory contract 待执行合同onerous [‘ɔnərəs, ’əu-] adj. 负有义务的，负有法律责任的executory [ɪɡ‘zekjʊtərɪ] adj. 未生效的probable ['prɒbəb(ə)l]adj. 很可能legal obligation 法定义务constructive obligation 推定义务constructive [kən‘strʌktiv] adj. 推定的，建设性的，构造上的boot [bu:t] n.补价pay boot 支付补价receive boot 收到补价debt restructurings 债务重组transfer of assets in settlement of a debt 以资产清偿债务conversion of debt into capital债务转为资本restructure [riː‘strʌktʃə] v. 重组，调整，重建share-based payment 股份支付grant date 授予日vesting date 可行权日exercise date 行权日vesting period 等待期vesting conditions 可行权条件equity-settled share-based payment 以权益结算的股份支付cash-settled share-based payment 以现金结算的股份支付If the rights under a cash-settled share-based payment vest immediately, the enterprise shall ,on grant date, recognize related costs or expenses at an amount equal to the fair value of the liability incurred, with a corresponding increase in liability.授予后立即可行权的以现金结算的股份支付，应当在授予日以企业承担负债的公允价值计入相关成本或费用，相应增加负债。

【随堂试卷】2016年注会会计模考题答案和解析

2016年注册会计师会计模拟测试题一、单项选择题（此题型共12小题，每题2分，共24分。

每题只有一个正确答案，请从每题的备选答案当选出一个你以为正确的答案。

)1.以下不符合伙产概念的有（）。

A.以经营租赁方式租入的设备B.专利权C.低值易耗品D.以融资租赁方式租入的设备2.2021年12月26日，东方公司与西方公司签定了一份不可撤销的销售合同，两边约定，2021年6月20日，东方公司应按每台100万元的价钱向西方公司提供B产品12台。

2021年12月31日，东方公司尚未生产该批B产品，但持有的库存C材料专门用于生产B产品，可生产B产品12台。

C材料账面本钱为900万元，市场销售价钱总额为1020万元，将C材料加工成B产品尚需发生加工本钱240万元，不考虑其他相关税费。

2021年12月31日C材料的可变现净值为（）万元。

.900 C3.甲公司于2021年1月1日购入乙公司30%的股分，购买价款为3500万元，并自取得投资之日起派人参与乙公司的财务和生产经营决策。

取得投资当日，乙公司可识别净资产公平价值为9000万元（与账面价值相等）。

2021年7月1日，甲公司自乙公司处购买乙公司生产的设备一台，公平价值1500万元，本钱1200万元，甲公司购入后将其作为生产用设备，假定该设备的估量利用年限为10年，采纳年限平均法计提折旧，估量净残值为0。

2021年度，乙公司实现净利润1800万元。

不考虑其他因素，2021年度甲公司对乙公司长期股权投资应确认的投资收益为（）万元。

.531 C4.甲公司在2021年1月1日以600万元的价钱收购了乙公司60%的股权，此前两边不存在关联方关系。

在购买日，乙公司可识别净资产的公平价值为900万元，账面价值为800万元，没有欠债。

假定乙公司所有资产被认定为一个资产组。

乙公司2021年年末按购买日公平价值持续计算的可识别资产的价值为850万元，欠债账面价值为0。

资产组（乙公司）在2021年年末的可收回金额为1000万元。

2016年注册会计师综合阶段职业能力综合测试二答案

2016年注册会计师全国统一考试职业能力综合测试(试卷二)试试题、答案及依据资料一：<1>.根据资料一，运用SWOT分析方法评估万福的优势、劣势、机会以及威胁，指出“一融”、“二优化”在SWOT战略分析中所属的战略类型，并简要说明理由。

答：1、万福的优势、劣势、机会以及威胁2、战略类型：(1)“一融”属于扭转姓战略(WO战略)。

理由：该战略是万福为了扭转自身资金不足的劣势(W)，结合国家政策支持产业整合以及产业集中度有待提高等机会(O)作出的，故属于扭转型战略(WO战略)。

(2)“二优化”属于防御型战略(WT战略)。

理由：该战略是万福针对自身与国际著名公司之间存在组织管理方面的不足(W)，结合市场竞争激励的威胁(T)作出的，故属于防御型战略(WT战略)。

资料二：(1)注：归属于母公司所有者的净利润以扣除非经常性损益前后较低者为计算依据。

<2>.根据资料二，简要分析万福2007年至2009年主要财务数据是否符合主板上市要求。

(1)净利润指标不符合规定，万福2007年归属于母公司所有者的净利润为-2 000万元，不符合《首次公开发行股票并上市管理办法》中有关“最近3个会计年度净利润均为正数且累计超过人民币3 000万元，净利润以扣除非经常性损益前较低者为计算依据”中“最近3个会计年度净利润均为正数”的规定。

(2)营业收入指标符合规定。

虽然万福2007年度至2009年度经营活动产生的现金流量净额之后为4 400万元，低于5 000万元，但是2007年度至2009年度营业收入累计为19。

1亿元，超过3亿元，符合《首次公开发行股票并上市管理办法》中有关“最近3个会计年度经营活动产生的现金流量净额累计超过5 000万元，或者最近3个会计年度营业收入累计超过3亿元”的规定。

(3)发行前股本指标符合规定，万福2009年末股本为1.6亿元，超过3 000万元，符合《首次公开发行股票并上市管理办法》中有关“发行前股本总额不少于人名币3 000万元”的规定。

注会基础英语

注会基础英语-一、词性分类基础财会英语-词汇篇一、词性分类二、词汇记忆方法三、重点词汇讲解【一、词性分类】一词多性Record v记录、录音; n记录、档案Account v负责、解释 account for; n 账户一词拼写稍作改变，词性随着改变“变形金刚”【基本句子成分回顾】☆主、谓、宾、定、状、表：主语：句子所要说明的人或事物，主要是名\代\数；谓语：说明主语的动作或状态，主要是动词；宾语：谓语动作的承受者，主要是名词；表语：系动词（如is,become）后表示主语的身份或特征，主要是名词、形容词；定语：限定或修饰名词，主要是形容词；状语：修饰动词、形容词，主要是副词句子主干：主+谓+宾；主+系+表句子枝叶：定、状Technological progress creates competitive advantage.科技进步创造竞争优势。

总结：抓主干、理枝叶We should measure the sales revenue reliably.我们应该可靠地计量收入。

Creating value is the goal of financial management.财务管理的目标就是创造价值。

【名词】名词：表示人,事物,地点或抽象概念的名称的词。

√可数VS不可数：可以用数目来计算,称为可数名词。

apple√一般无法用数目计算,称为不可数名词。

water 名词单数－> 复数的规则变化（从“一”变多）√名词单数－>复数的不规则变化1）child-children；foot-feet；man-men；woman-women2）单复同形,如 deer, sheep, fish3）集体名词,以单数形式出现,但实为复数。

例如：people, police, cattle等本身就是复数,不能说a people, a police, a cattle,但可以说a person, a policeman, a head of cattle。