2015最新注会综合财会英语讲义下载
15年注会考试税法基础班刘颖讲义_018_0213_j
第九节出口货物和服务的退（免）税二、出口货物和劳务及应税服务增值税退（免）税政策P93中间（6）零税率应税服务增值税退（免）税的计算零税率应税服务增值税免抵退税，依下列公式计算：①当期免抵退税额的计算：当期零税率应税服务免抵退税额=当期零税率应税服务免抵退税计税依据×外汇人民币折合率×零税率应税服务增值税退税率②当期应退税额和当期免抵税额的计算：当期期末留抵税额≤当期免抵退税额时，当期应退税额=当期期末留抵税额当期免抵税额=当期免抵退税额-当期应退税额当期期末留抵税额>当期免抵退税额时，当期应退税额=当期免抵退税额当期免抵税额=O“当期期末留抵税额”为当期《增值税纳税申报表》的“期末留抵税额”P93【例2—7】某国际运输公司，已登记为一般纳税人，该企业实行“免、抵、退”税管理办法。
该企业2014年3月实际发生如下业务：（1）该企业当月承接了3个国际运输业务，取得确认的收入60万元人民币。
（2）企业增值税纳税申报时，期末留抵税额为15万元人民币。
要求：计算该企业当月的退税额【答案】当期零税率应税服务免抵退税额=当期零税率应税服务免抵退税计税依据×外汇人民币折合率×零税率应税服务增值税退税率=60×11%=6.6（万元）因为：当期期末留抵税额15万元>当期免抵退税额6.6万元，所以：当期应退税额=当期免抵退税额=6.6（万元）退税申报后，结转下期留抵的税额为8.4万元。
教材例题——P93，例2-7【增值税出口退税计算的特殊提示】退税率低于征税率的，计算出的差额部分计入出口货物劳务成本。
即：如果退税率等于征税率，出口商可得到全部出口货物的进项税的退还。
2.外贸企业出口货物劳务免退税的计算方法【关于免退税的要点归纳】【例题】某外贸公司3月份购进及出口情况如下：（l）第一次购电风扇500台，单价150元/台；第二次购进电风扇200台，单价148元/台（均已取得增值税专用发票）。
ISO9001 2015 FDIS版 中英文双语版.pdf
FINALDRAFT ISO/TC 176/SC 2Secretariat: BSIVoting begins on:20150709Voting terminates on:20150909RECIPIENTS OF THIS DRAFT ARE INVITED TOSUBMIT, WITH THEIR COMMENTS, NOTIFICATIONOF ANY RELEVANT PATENT RIGHTS OF WHICHTHEY ARE AWARE AND TO PROVIDE SUPPOR TINGDOCUMENTATION.IN ADDITION TO THEIR EVALUATION AS BEINGACCEPTABLE FOR INDUSTRIAL, TECHNOLOGICAL,COMMERCIAL AND USER PURPOSES, DRAFTINTERNATIONAL STANDARDS MAY ON OCCASIONHAVE TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL TO BECOMESTANDARDS TO WHICH REFERENCE MAY BE MADEIN NATIONAL REGULATIONS.INTERNATIONAL ISO/FDIS STANDARD 9001 Quality management systems — Requirements Systèmes de management de la qualité — Exigences Please see the administrative notes on page iiiISO/FDIS 9001:2015(E)ii © ISO 2015 – All rights reserved ISO/CEN PARALLEL PROCESSINGThis final draft has been developed within the International Organization for Standardization (ISO), and processed under the ISO-lead mode of collaboration as defined in the Vienna Agreement. The finaldraft was established on the basis of comments received during a parallel enquiry on the draft.This final draft is hereby submitted to the ISO member bodies and to the CEN member bodies for aparallel two-month approval vote in ISO and formal vote in CEN.Positive votes shall not be accompanied by comments.Negative votes shall be accompanied by the relevant technical reasons.COPYRIGHT PROTECTED DOCUMENT© ISO 2015, Published in SwitzerlandAll rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below or ISO’s member body in the country of the requester.ISO copyright officeCh. de Blandonnet 8 • CP 401CH-1214 Vernier, Geneva, SwitzerlandTel. +41 22 749 01 11 Fax +4122 749 09 47copyright@ISO/FDIS 9001:2015(E) Contents 目次Foreword 前言0 Introduction 引言0.1 General 总则0.2 Quality management principles 质量管理原则0.3 Process approach 过程方法0.4 Relationship with other management system standards 与其他管理体系标准的关系1 Scope 范围2 Normative references 规范性引用文件3 Terms and definitions 术语和定义4 Context of the organization 组织情境4.1 Understanding the organization and its context 理解组织及其情境4.2 Understanding the needs and expectations of interested parties 理解相关方的需求和期望4.3 Determining the scope of the quality management system 确定质量管理体系范围4.4 Quality management system and its processes 质量管理体系及其过程5 Leadership 领导力5.1 Leadership and commitment 领导力和承诺5.1.1 General 总则5.1.2 Customer focus 以顾客为关注焦点5.2 Quality policy 质量方针5.2.2 Developing the quality policy 制定质量方针5.2.2 Communicating the quality policy 沟通质量方针5.3 Organizational roles, responsibilities and authorities 组织的角色、职责和权限© ISO 2015 – All rights reserved iiiISO/FDIS 9001:2015(E)6 Planning for the quality management system 质量管理体系策划6.1 Actions to address risks and opportunities 应对风险和机会的措施6.2 Quality objectives and planning to achieve them 质量目标和实现计划6.3 Planning of changes 变更的策划7 Support 支持7.1 Resources 资源7.1.1 General 总则7.1.2 People 人员7.1.3 Infrastructure 基础设施.7.1.4 Environment for the operation of processes 过程运行环境7.1.5 Monitoring and measuring resources 监视和测量资源7.1.6 Organizational knowledge 组织知识7.2 Competence 能力7.3 Awareness 意识7.4 Communication 沟通7.5 Documented information 文件化信息7.5.1 General 总则7.5.2 Creating and updating 编制和更新7.5.3 Control of documented information 文件化信息的控制8 Operation 运行8.1 Operational planning and control 运行的策划和控制8.2 Determination of requirements for products and services 产品和服务要求的确定8.2.1 Customer communication 顾客沟通8.2.2 Determination of requirements related to products and services与产品和服务有关的要求的确定8.2.3 Review of requirements related to products and services与产品和服务有关的要求的评审8.2.4 Change to requirements for products and services 产品和服务要求的变更iv© ISO 2015 – All rights reservedISO/FDIS 9001:2015(E)8.3 Design and development of products and services 产品和服务的设计和开发8.3.1 General 总则8.3.2 Design and development planning 设计和开发的策划8.3.3 Design and development Inputs 设计和开发的输入8.3.4 Design and development controls 设计和开发的控制8.3.5 Design and development outputs 设计和开发的输出8.3.6 Design and development changes 设计和开发的更改8.4 Control of externally provided processes, products and services外部提供的过程、产品和服务的控制8.4.1 General 总则8.4.2 Type and extent of control 控制类型和程度8.4.3 Information for external providers 外部供方信息8.5 Production and service provision 生产和服务提供8.5.1 Control of production and service provision 生产和服务提供的控制8.5.2 Identification and traceability 标识和可追溯性8.5.3 Property belonging to customers or external providers 顾客或外部供方的财产8.5.4 Preservation 防护8.5.5 Post-delivery activities 交付后活动8.5.6 Control of changes 变更的控制8.6 Release of products and services 产品和服务的放行8.7 Control of nonconforming process outputs 不合格输出的控制9 Performance evaluation 绩效评价9.1 Monitoring, measurement, analysis and evaluation 监视、测量、分析和评价9.1.1 General 总则9.1.2 Customer satisfaction 顾客满意9.1.3 Analysis and evaluation 分析和评价9.2 Internal audit 内部审核© ISO 2015 – All rights reserved vISO/FDIS 9001:2015(E)9.3 Management review 管理评审9.3.1 General 总则9.3.2 Management review input 管理评审输入9.3.3 Management review output 管理评审输出10 Improvement 改进10.1 General 总则10.2 Nonconformity and corrective action 不合格和纠正措施10.3 Continual improvement 持续改进Annex A (informative) Clarification of new structure, terminology and concepts附录A（资料性附录）新结构、术语和概念说明Annex B (informative) Other International Standards on quality management and qualitymanagement systems developed by ISO/TC176附录B（资料性附录）ISO/TC176 开发的其他有关质量管理和质量管理体系的国际标准Bibliography 参考文献vi© ISO 2015 – All rights reservedISO/FDIS 9001:2015(E) Foreword 前言ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies (ISO member bodies). The work of preparing International Standards is normally carried out through ISO technical committees. Each member body interested in a subject for whicha technical committee has been established has the right to be represented on that committee.International organizations, governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.The procedures used to develop this document and those intended for its further maintenance are described in the ISO/IEC Directives, Part 1. In particular the different approval criteria needed for the different types of ISO documents should be noted. This document was drafted in accordance with the editorial rules of the ISO/IEC Directives, Part 2 (see /directives).Attention is drawn to the possibility that some of the elements of this document may be the subject of patent rights. ISO shall not be held responsible for identifying any or all such patentrights. Details of any patent rights identified during the development of the document will be in the Introduction and/or on the ISO list of patent declarations received (see /patents).Any trade name used in this document is information given for the convenience of users and does not constitute an endorsement.For an explanation on the meaning of ISO specific terms and expressions related to conformity assessment, as well as information about ISO’s adherence to the World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see the following URL:/iso/foreword.html.The committee responsible for this document is Technical Committee ISO/TC 176, Quality management and quality assurance, Subcommittee SC 2, Quality systems.This fifth edition cancels and replaces the fourth edition (ISO 9001:2008), which has been technically revised, through the adoption of a revised clause sequence and the adaptation of the revised quality management principles and of new concepts.© ISO 2015 – All rights reserved viiISO/FDIS 9001:2015(E)Introduction 引言0.1 General 总则The adoption of a quality management system is a strategic decision for an organization that canhelp to improve its overall performance and provide a sound basis for sustainable developmentinitiatives.采用质量管理体系应该是组织的一项战略性决策，可以帮助组织改进其整体绩效，并为可持续发展计划提供良好的基础。
2015年注册会计师考试CPA税法英语班课件讲义
增值税常用计算公式的英文表达及应用纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，或者有视同销售行为无销售额的，按下列顺序确定销售额：（1）按纳税人当月同类货物的平均销售价格确定；（2）按纳税人最近时期同类货物的平均销售价格确定；（3）按组成计税价格确定。
组成计税价格的公式为组成计税价格=成本×（1+成本利润率）属于应征消费税的货物，其组成计税价格中应加计消费税额。
公式中的成本是指：销售自产货物的为实际生产成本，销售外购货物的为实际采购成本。
公式中的成本利润率由国家税务总局确定。
For taxpayers whose prices are obviously low and without proper justification, or have activities of selling goods but without invoiced sales amounts, the sales amount shall be determined according to the following sequence: （1）Determined according to the average selling price of the taxpayer on the same goods in the same month;（2）Determined according to the average selling price of the taxpayer on the same goods in the recent period;（3）Determined according to the composite assessable value. The formula of the composite assessable value shall be:Composite assessable Value = Cost ×（1 + cost plus margin）For goods subject to Consumption Tax, the composite assessable value shall include Consumption Tax payable.Composite assessable value=cost ×（1+cost plus margin）+ Consumption Tax "Cost" in the formula refers to the actual costs of products sold for sales of self-produced goods; and the actual costs of purchases for sales of purchased goods. The rate of cost-plus margin in the formula shall be determined by the State Administration of Taxation.【例题·计算题】某企业（增值税一般纳税人），2014年1月份生产加工500件新产品，每件成本价200元（无同类产品市场售价），全部售给本企业职工，取得收入10万元。
CPA会计英语讲义
CPA会计英语讲义1. IntroductionThe Certified Public Accountant (CPA) examination is a professional accounting examination held worldwide to assess the knowledge and skills of individuals aspiring to become certified accountants. This exam covers various areas of accounting and requires a strong command of both accounting principles and the English language.In this CPA Accounting English Handbook, we will provide a comprehensive guide to help you improve your English language skills and prepare for the CPA exam. This handbook is divided into several sections, each focusing on a different aspect of accounting and corresponding English terminology.2. Accounting Principles and ConceptsTo understand accounting in English, it is important to first grasp the fundamental accounting principles and concepts. This section will cover topics such as:•The basic accounting equation•Accrual vs. cash basis accounting•Revenue recognition principles•Matching principles•Types of accounts (assets, liabilities, equity, revenue, and expenses)•Financial statements (balance sheet, income statement, and statement of cash flows)It is crucial to have a solid understanding of these concepts as they form the basis of all accounting practices.3. Financial Reporting and AnalysisFinancial reporting and analysis involve the preparation and interpretation of financial statements to assess the financial performance and position of an organization. This section will cover topics such as:•Financial statement analysis•Ratio analysis•Interpretation of financial ratios•Common financial reporting issues•Key financial metricsMastering the English terminology associated with financial reporting and analysis will enable you to effectively communicate and analyze financial information.4. Management AccountingManagement accounting focuses on the preparation, analysis, and interpretation of accounting information for internal decision-making purposes. This section will cover topics such as:•Cost accounting•Budgeting and forecasting•Variance analysis•Performance measurement•Product costingUnderstanding the English terminology related to management accounting is essential for analyzing business performance and making informed management decisions.5. Auditing and AssuranceAuditing and assurance involve the examination and verification of financial statements to ensure their accuracy and compliance with accounting standards. This section will cover topics such as:•Audit planning and risk assessment•Internal controls•Audit procedures•Ethical considerations in auditing•Audit reportMastering the English language for auditing and assurance will enable you to effectively communicate audit findings and recommendations.6. TaxationTaxation is a crucial aspect of accounting, and understanding the English language associated with taxation is essential for tax planning and compliance. This section will cover topics such as:•Types of taxes•Tax planning strategies•Tax compliance•Tax deductions and credits•International taxationDeveloping proficiency in English terminology related to taxation will enhance your ability to navigate the complex world of tax regulations.7. Professional Ethics and ConductAs a professional accountant, it is important to adhere to ethical standards and mntn professional conduct. This section will cover topics such as:•Code of professional conduct•Ethical decision-making frameworks•Conflicts of interest•Confidentiality and professional secrecyMastering the English language associated with professional ethics will ensure you uphold the highest ethical standards in your accounting practice.ConclusionThis CPA Accounting English Handbook provides a comprehensive guide to improve your English language skills and prepare for the CPA exam. By mastering the English terminology associated with variousaccounting areas, you will enhance your ability to communicate effectively and succeed in your accounting career.Remember, practice is key. Continuously work on improving your English language skills through reading, listening, and speaking to confidently navigate the world of accounting in English.。
2015注册会计师讲义_会计_011_0505_j汇总
第五章固定资产(五第二节固定资产的后续计量一、固定资产折旧(六固定资产使用寿命、预计净残值和折旧方法的复核企业至少应当于每年年度终了, 对固定资产的使用寿命、预计净残值和折旧方法进行复核。
1. 如有确凿证据表明, 使用寿命预计数与原先估计数有差异的, 应当调整固定资产使用寿命。
2. 如有确凿证据表明, 预计净残值预计数与原先估计数有差异的, 企业应当调整预计净残值。
3. 固定资产使用过程中所处经济环境、技术环境以及其他环境的变化也可能致使与固定资产有关的经济利益预期实现方式有重大改变,企业应相应改变固定资产折旧方法。
固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。
二、固定资产后续支出固定资产的后续支出,是指固定资产使用过程中发生的更新改造支出、修理费用等。
固定资产后续支出的处理原则为:符合固定资产确认条件的,应当计入固定资产成本, 同时将被替换部分的账面价值扣除;不符合固定资产确认条件的,应当计入当期损益。
(一资本化的后续支出1. 固定资产发生可资本化的后续支出时, 企业一般应将该固定资产的原价、已计提的累计折旧和减值准备转销, 将固定资产的账面价值转入在建工程, 并在此基础上重新确定固定资产原价。
当固定资产转入在建工程, 应停止计提折旧。
在固定资产发生的后续支出完工并达到预定可使用状态时, 再从在建工程转为固定资产, 并按重新确定的固定资产原价、使用寿命、预计净残值和折旧方法计提折旧。
固定资产发生的可资本化的后续支出,通过“在建工程”科目核算。
【教材例 5-7】甲公司有关固定资产更新改造的资料如下:(1 20×7年 12月 30日,该公司自行建成了一条生产线,建造成本为 1 136 000元; 采用年限平均法计提折旧;预计净残值率为 3%,预计使用寿命为 6年。
(2 20×9年 12月 31日,由于生产的产品适销对路,现有生产线的生产能力已难以满足公司生产发展的需要, 但若新建生产线则建设周期过长。
2015年注册会计师综合阶段考试复习资料课件讲义下载
前言一、综合阶段对税法知识点的要求综合阶段考试的基本要求:在专业阶段基础上，通过必要的经验积累，能够综合运用各学科知识和相关技能对职业环境中的实务案例，进行信息的筛选、甄别和判断，识别业务问题的性质、影响和要求等，运用所掌握的信息、知识进行深入的业务和财务分析及处理，提出有效的意见、建议或解决方案，并清晰地进行表达阐述。
二、综合阶段税法测试内容（一）两张试卷，分成试卷一和试卷二（试卷一和试卷二各50分）。
每张试卷考试时间为3.5小时。
（二）试卷一以鉴证业务为重点，内容涉及会计、审计和税法等专业领域；试卷一设置英文题10分。
（三）试卷二以管理咨询和业务分析为重点，内容涉及财务成本管理、公司战略与风险管理和经济法等专业领域。
试卷二设置英文题12分。
三、税法考核内容（一）涉及税种1.增值税法2.消费税法3.营业税法4.资源税法和土地增值税法5.房产税法和城镇土地使用税法6. 企业所得税法7. 个人所得税法8. 税务筹划（二）各税种讲解1.增值税法（1）征税范围及纳税义务人（2）税率与征收率（3）一般计税方法应纳税额的计算（4）特殊经营行为的税务处理（5）进口货物征税、出口货物和服务退（免）税（6）增值税征收管理、专用发票的使用与管理2.消费税法（1）纳税义务人与征税范围（2）税目与税率（3）计税依据与应纳税额计算3.营业税法（1）纳税义务人与扣缴义务人（2）税目与税率（3）计税依据（4）应纳税额计算与特殊经营行为的税务处理（5）税收优惠4.资源税法和土地增值税法（1）资源税纳税义务人、税目与税率（2）资源税计税依据与应纳税额的计算（3）资源税税收优惠和征收管理（4）土地增值税纳税义务人与征税范围（5）土地增值税税率、应税收入与扣除项目（6）土地增值税应纳税额的计算（7）土地增值税税收优惠和征收管理5.房产税法、城镇土地使用税法（1）房产税法（2）城镇土地使用税法6.企业所得税法（1）应纳税所得额的计算（2）资产的税务处理和资产损失税前扣除的所得税处理（3）企业重组的所得税处理（4）税收优惠（5）应纳税额的计算（6）特别纳税调整（7）征收管理7.个人所得税法（1）纳税义务人与征税范围（2）税率与应纳税所得额的确定（3）应纳税额的计算（4）税收优惠8.税务筹划四、考试命题的考点状况（一）2013年试卷一（Ⅰ）1.所得税前扣除——招待费、赞助费、直接捐赠、特殊工种职工人身安全保险、存货减值准备、被盗财产损失金额、残疾职工加计扣除、企业间管理费用支出等8项支出项目的所得税处理是否存在不当之处。
注册会计师-《会计》英语基础讲义-专题七 金融工具(14页)
专题七金融工具目录01 考情分析02 词汇归纳总结03 重点、难点讲解04 同步系统训练考情分析金融工具在注会考试中属于非常重要的章节，经常结合会计差错、日后事项、递延所得税等在综合题中进行考查。
在复习备考中应当重点复习金融资产的重分类、金融工具的后续计量、金融资产减值、金融资产转移等内容。
词汇归纳总结重点、难点讲解考点一：金融资产和金融负债的分类和重分类（一）金融资产的分类The classification of financial assets金融资产一般划分为以下三类：Financial assets could be generally categorized into 3 groups:1.以摊余成本计量的金融资产；Financial assets measured at amortized cost金融资产同时符合下列条件的，应当分类为以摊余成本计量的资产：If the following conditions are satisfied at the same time, financial assets should beclassified as financial assets measured at amortized cost:（1）企业管理该金融资产的业务模式是以收取合同现金流量为目标；The business mode of managing this financial asset by the enterprise is collecting cash flow from the contract as the target.（2）该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本金和以未偿付本金金额为基础的利息的支付。
The contract terms of the financial asset stipulate that the cash flow generated on a specific date is only for the payment of principal and interest on the basis of outstanding principal amount.2.以公允价值计量且其变动计入其他综合收益的金融资产；Financial assets measured at fair value and changes recorded into other comprehensive income （或：Financial assets at fair value through other comprehensive income）金融资产同时符合下列条件的，应当分类为以公允价值计量且其变动计入其他综合收益的金融资产: If the following conditions are satisfied at the same time, financial assets should be classified as financial assets at fair value through other comprehensive income：（1）企业管理该金融资产的业务模式既以收取合同现金流量为目标又以出售该金融资产为目标；The business mode of managing this financial asset by the enterprise is not only collecting cash flow from the contract as the target but also selling the financial asset as the target.（2）该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本金和以未偿付本金金额为基础的利息的支付。
15年注会考试税法基础班刘颖讲义_016_0211_j
第九节出口货物和服务的退（免）税本节结构：一、出口货物退（免）税基本政策二、出口货物和劳务及应税服务增值税退（免）税政策三、出口货物和劳务及应税服务增值税免税政策四、出口货物和劳务增值税征税政策五、出口货物退（免）税管理我国的出口货物退（免）税是指在国际贸易业务中，对我国报关出口的货物退还或免征其在国内各生产和流转环节按税法规定缴纳增值税和消费税，即对增值税出口货物实行零税率，对消费税出口货物免税。
我国出口退税基本原则是“征多少、退多少”、“未征不退和彻底退税”。
一、出口货物退免税政策（了解，能力等级2）我国出口货物退（免）税的基本政策包括：1.出口免税并退税——“免抵退税”和“免退税”；2.出口免税不退税——适用免税政策；3.出口不免税也不退税——适用征税政策。
二、出口货物和劳务及应税服务增值税退（免）税政策（了解，能力等级2）（一）适用增值税退（免）税政策的范围（1）出口企业：“两个登记一个权”的各类企业（自营或委托出口）“两个登记没有权”的生产企业（委托出口）【待遇】对出口企业自营或委托出口的货物实施退（免）税（2）非出口企业：两个登记没有权——非生产企业或个人委托出口【待遇】对非出口企业委托出口的货物实施免税出口企业或其他单位视同出口货物除财政部和国家税务总局另有规定外，视同出口货物适用出口货物的各项规定。
视同出口货物：P85，（1）~(8)。
其中（8）新增：对融资租赁出口货物试行退税政策。
对融资租赁企业、金融租赁公司及其设立的项目子公司（以下统称融资租赁出租方），以融资租赁方式租赁给境外承租人且租赁期限在5年（含）以上，并向海关报关后实际离境的货物，试行增值税、消费税出口退税政策。
融资租赁出口货物的范围，包括飞机、飞机发动机、铁道机车、铁道客车车厢、船舶及其他货物。
对融资租赁海洋工程结构物试行退税政策。
对融资租赁出租方购买的，并以融资租赁方式租赁给境内列名海上石油天然气开采企业且租赁期限在5年（含）以上的国内生产企业生产的海洋工程结构物，视同出口，试行增值税、消费税出口退税政策。
2015年12月ACCA考试P1讲义
2015年12月ACCA考试P1讲义12月ACCA考试就要到了，为了方便大家更好地复习12月ACCAP1考试，小编在百度文库定期传一些考试资料，如有需要请关注财萃财经的百度文库。
Governance:Directors(a)ChairmanRunning the board and setting its agendaEnsuring the board receives accurate and timely informationEnsuring effective communication with shareholdersEnsuring sufficient time is allowed for discussion of controversial issuesTaking the lead in board developmentFacilitating board appraisalEncouraging active engagement by all the members of the boardReporting in and signing off accounts(b) CEOBusiness strategy and managementInvestment and financingRisk managementEstablishing the company’s managementBoard committeesLiaison with stakeholders(c) Division of responsibilitiesCEO run the company, Chairman run the board and take the lead in liaising withshareholders Chairman carries the authority of the board, CEO has the authority that isdelegated by the board. Unfettered powers is concentrated into on pair of handsAvoiding conflict of interestBoard can’t make the CEO accountable for management if it is led by CEOBoard is more able to express its concerns effectively by providing a point ofreporting for the NEDsChairman is responsible for obtaining the information that other directorsrequire to exercise proper oversight and monitor the organizationeffectivelyCompliance with governance best practice and hence reassures shareholders(d) Roles of NEDsStrategy. Contribute to, and challenge the direction of, StrategyScrutiny. Scrutiny the performance of executive management in meeting goals andobjectives and monitor the reporting of performance.Risk. Financial information is accurate and financial controls and systems ofrisk managementare robust.People. Determining appropriate levels of remuneration for executives, and arekey figures in the appointment and removal of senior managers and in successionplanningContribution of NEDs:Better balanced board(power, skills and experiences)Representing shareholder interests(put shareholders’viewpoint in board discussion,)Monitoring function(monitors risks, controls and operations effectively, theperformance of executive directors)(e) Advantages of NEDsExternal experience and knowledge which executive directors do not possess.Provide a wider perspective than executive directorsA comfort factor for third parties such as investors or creditorsCertain roles (father confessor: being a confidant for the chairmanand other directors; oil-can: intervening to make the board run moreeffectively; high-sheriff: if necessary taking steps to remove thechairman or CEO)Full board members who are excepted to have the level of knowledge that fullboard membership implies.(f) Problems of NEDsLack independence (no business, financial or other connection;Cross-directorships; should not take part in share option schemes and theirservice should not be pensionable; Appointments should not be for aspecified term and reappointment should not be automatic; Procedures shouldexist to ensure NEDs take independent advice)Prejudice and against widening the recruitment of NEDsHigh-calibre NEDs may gravitate towards the best run companiesHave difficulty imposing their views upon the board.Not enough emphasis is given to the role of NEDs in preventing troubleLimited timeDamage company performance by weakening board unity and stiflingentrepreneurship(g) Remuneration packageBasic salary(experience, market rate)Performance related bonuses(transaction bonuses; loyalty bonuses)SharesShare options (align management and shareholder interests, particularlyheld for a long time)Benefits in kind (transport/ health provisions / life assurance /holidays / expenses / loans) Pensions(h) Remuneration policyPay scalesProportion of different types of rewardPeriodBe related to measureable performanceBalance between short and long-term performance elementsTransparencyResponsibilities of the boardFormal schedule of matters specifically reserved to it for decisionat board meetingsMonitoring the CEOOverseeing strategyMonitoring risks, control systems and governanceMonitoring the human capital aspects of the company, eg succession, morale,trainingMonitoring potential conflicts of interestEnsuring that there is effective communication of its strategic plans.Nomination Committee(a)Consist mainly of NEDs, to consider:The balance between executive and independent NEDsThe skills, knowledge and experience possessed by the current boardThe need for continuity and succession planningThe desirable size of the boardThe need to attract board members from a diversity or backgrounds(b)InductionBuild an understanding of the nature of the company, its business and itsmarkets;Build a link with the company’s peopleBuild an understanding of the company’s main relationship including meetingswith auditors(c) Continuing professional developmentExtend their knowledge and skills continuously;Concentrate on the role of board, obligations and entitlements of existing directorsand the behaviors needed for effective board performance.Audit committee(a)FunctionImprove the quality of financial reportingReduce the opportunity for fraudEnable the NEDs continue an independent judgement and play a positive roleHelp the finance director (raise issues of concern; get difficult things done)Strengthen the position of the external auditorThe External auditor can asserthis independence when dispute withmanagementStrengthen the position of the internal auditorIncrease public confidence(b) Review of financial statements andsystemsConsidering performance indicators and information systems that allowmonitoring of the most significant business and financial risks.(c) Liaison with external auditorsBeing responsible for the appointment or removal of the external auditorsAny other threats to external auditor independence (non-audit service; conflictof interest)Discussing the scope of the external auditActing as a forum for liaison between the external auditors, the IAs and thefinance directors Helping the external auditors to obtain the informationMaking themselves available to the external auditors for consultantDealing with any serious reservations.(d)Review of internal auditStandards including objectivity, technical knowledge and professional standardsScope including how much emphasis is given to different types of reviewResources (enough hours, personal technical and skills)Reporting arrangementsWork plan (review of controls and coverage of high risk areas)Liaison with external auditorsResultsRelate to external auditor (increase the independence of external auditor; actas liaison person to facilitate the communication between the executivedirectors and external auditors; Act as coordinate the work between externalauditor and internal auditor;To monitor the independence and quality of workof external auditor)Related to internal audit function (To approve the appointment ortermination???? of appointment of the head of internal audit; To review the workof the internal audit function)(e)Review of internal controlMonitor the adequacy of internal control systems in mitigating???? risks(control environment, management’s attitude)Cover legal compliance and ethicsAddress the risk of fraud (report fraud, frand to be investigated)Reviewing the company’s statement on internal controlsConsider the recommendation of the auditors in the management letter andmanagement’s responseActive supervisory role (review major transactions)(f)Review of risk managementConfirming a formal policy in place for risk management, risk management isupdated to reflect current positions and strategy.(g) Independence of internal auditcommittee:Only be effective if NEDs are independence.Crucial to discuss the management’s competence and judgement with the externalauditors, if not, they may feel loyalty towards managementInvestors’confidenceReporting of the internal audit committee need the NEDs’independence,otherwise influence the integrity of the auditors.Internal auditors/external auditors comparison of role in the context ofcorporate governance(a)Assess the need for internal auditScale, diversity and complexity of the company’s operationsNumber of employeesCost-benefit considerationsChanges in organizational structureChanges in key risksProblems with internal control systemsIncreased number of unexplained or unacceptable events(b)Role of internal audit functionIndependent checking, examination and evaluation the internal control systemestablished by executive director.Internal control over financial reportingFS whether show true and fairInternal control over operationOperational information(management information)Review of “3E”Review of compliance with laws and regulationsReview of safeguarding of the organization’s assetsReview of implementation of corporate goals and objectivesReview of significant risks to the organisation, monitoring risk managementpolicy and risk management strategies.(c) Advantages of appointing internalauditor from outside the company:External appointment would bring detachment and independence (reduce or avoidsthe independence and familiarity threats)An external appointment would help with independence and objectivity. Own nopersonal loyalties nor ‘favours’from previous positions. Have no personalgrievances nor conflicts with other people. (Increase the confidence ofinvestors)Some benefit would be expected from the “new broom effect’in that theappointment would see the company through fresh eyes .(bring a fresh pair ofeyes to the task) Come in with new ideas and expertise gained from other situationsThe possibility exists for the transfer of best practice in from outside.(bestpractice and current developments can be introduced)(d) Review of the risk managementIdentification. Risks comes and go with the changing nature of businessactivity, and with the continual change in any organization’s environment.Assessment. The probability of the risk being realized; the impact or hazard.Review. Analyses the controls that the organization has.Report. A report on the review is produced and submitted to the principal.(e)Social and environmental audit: WhyThere is a growing belief that environment issues represent a source of risk interms of unforeseen liabilities, reputational damage, or similar.The ethical performance of a business, such as its social and environmentalbehaviour, is a factor in some people’s decision to engage with thebusiness in its resource and product markets.An increasing number of investors are using social and environmentalperformance as a key criterion for their investment decisions.(f)Environmental audit: whatIs a systematic, documented, periodic and objective evaluation of how well anentity, itsmanagement and equipment are performing, with the aim of helping tosafeguard the environment by facilitating(??) management control of environmentpractice and assessing compliance with entity policies and externalregulations.。
2015年注会CPA综合科目财会英语课件
第一单元考试大纲英语词汇讲解【PART Ⅴ】Financial and Cost Management1．应收账款周转率 accounts receivable turnover【修正】该中文短语完整的英文表述为accounts receivable turnover ratio6．配股后每股价格 after-allotment price per share【修正】配股有专用的表达方式right issue，配股后每股价格的常用英文表述应该为price per share after right issue7．配股权价值 allotment option value【修正】配股权价值的常用英文表述为value of right issue option9．预付年金（即付年金、期初年金） annuity due【修正】预付年金的准确英文表述为advanced annuity【扩展】迟付/递延年金的英文表述为deferred annuity19．持有成本 carrying cost【修正】英文中使用的是holding cost26．普通股 common stock【扩展】国际上通用的普通股的说法是ordinary share而非common stock（美式英语中可见）78．预付年金终值系数 FV interest factor of annuity due【扩展】factor这个词在财经英语中有三个意思：一是当“因素”讲；二是当“因数、因子”讲；三是当“保理商”讲，此时factoring代表“保理”【修正】正确的英文表述应该是FV coefficient of advanced annuity91．内在市销率 intrinsic sales multiplier【修正】准确的英文表述为intrinsic [ɪnˈtrɪnsɪk] price-to-sales ratio160．共同年限法 common life method197．包销 underwrite【扩展】underwrite除了在某些语境中当作包销讲之外，在某些语境下还当作承销讲【PART Ⅵ】Corporate Strategy and Risk Management5．放弃战略 abandon strategy【扩展】英文中的专业表示方式为divestment strategy14．平衡计分卡 balanced scorecard【修正】平衡计分卡的英文缩写为BSC，其英文表述为三个单词——balanced score card 18．业务单位战略（竞争战略） business (competitive) strategy【修正】完整表述为business unit (competitive) strategy22．事业部制组织结构 business unit organization structure【修正】西方教材中一般表述为divisional organizational structure23．战略变革 change management in strategy【修正】正确表述应为strategy change26．收缩战略 contraction strategy【扩展】在实际的日常应用中常见的表述是shrink strategy37．客户细分或市场细分事业部制结构customer segmentation / market segmentation business structure【修正】句中的business代表的是商业、业务之意，事业部制没有翻译出来，最准确的表述应该为customer segmentation division (organizational) structure/market segmentation division (organizational) structure40．扁平型结构 decentralized structure【修正】考试中的表述为flat organizational structure78．高长型结构 high growth structure【修正】考试中的表述为tall organizational structure72．增长型战略 growth strategy73．开拓型战略 growth strategy81．产品生命周期 industry life cycle【修正】句中industry代表产业之意；产品生命周期的准确表述为product life cycle 89．产业内现有企业的竞争 intensity of industry rivalry【修正】大纲当中给出的英文表述的中文释义为产业内竞争的激烈程度；产业内现有企业的竞争正确表述应该是competition among existing rivals in the industry 92．多国本土化战略 international subsidiaries strategy【修正】西方教材最专业的表述方式为multinational localization strategy93．国际战略 internationalization strategy【修正】此短语中中文表述不准确，应为国际化战略94．资源的不可替代性 irreplaceable resources【扩展】英文中常用表述为non-substitutable resources98．法律风险 litigation risk【修正】litigation risk直译为诉讼风险；法律风险为law risk122．信息系统外包 out-sourcing of information system【修正】outsource本身为一个单词，是“外包”的动词形式，该句的正确表达为outsourcing of information system2015最新注会综合考试课件讲义，双网校同步更新，另提供注会注税初级中级会计等各种考试课件，详情联系qq1154798154125．资源的持久性 persistence of the resources owned【修正】句中英文短语中的owned为语境意【扩展】也可以简单表示为ever-lasting resources183．战略失效 unsuccessful strategy【修正】简单翻译为strategy failure【PART Ⅶ】Economic Law13．协议转账 agree to transfer【修正】正确的英文表述为transfer by agreement14．合同变更 alter of contract【修正】该短语最准确表述应为alteration of contract64．提存 drawing【修正】drawing是动词draw的动名词形式，draw在英文中有“提取”之意，但是在法律英语中有一个专门的词汇表示提存，即escrow70．免责条款 exclusion clauses【修正】exclusion是exclude的名词形式，exclude是“排除”之意，exclusion clauses 对应的中文意思是排他条款。
CPA英语辅导讲义_会计
CPA英语辅导讲义_会计一、相关背景1、2008年注册会计师全国统一考试将在会计、审计和财务成本管理三门课程中增加10分的英语附加题。
这一变化主要是为了满足中国经济和行业发展对国际型人才的需要。
财政部CPA考试委员会将逐步推广英语附加题到其他考试科目中。
据此看来，在CPA各科考试中加重英语的分量将是一个趋势。
2、增加英语附加题后，会计、审计和财务成本管理的总分为110分，及格分仍为60分，总体考试时间不变。
英语附加题要求用英语回答，所以考生朋友们一定要根据本人英语水平选择作答。
有一定英语基础（大学英语四、六级水平，掌握一定的财经英语词汇），打算选答英语附加题的考生朋友更应该合理规划和安排时间，在考试时认真阅读试卷首页的特别提示和答题导语，争取尽可能多的在英语附加题上拿分。
英语基础较差的考生朋友不要慌乱，心态要放平和，力争前面的100分，如果时间允许可尝试做英语附加题。
二、可能的题型因为只有10分的英语题，所以估计出客观题的可能性不大，很有可能是主观题，并且是专业题。
题型可能包括：名词解释，英汉互译，问答（理论性的或业务性的）。
根据2007年的英语附加题判断，今年的会计英语附加题仍有很大可能是业务核算题。
三、会计英语讲解Accounting一、主要专业术语和基本概念1. Financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise’s accounting system----that is, information about an enterprise’s resources, obligations, earnings, etc.2. Objectives of financial reporting：财务报告的目标Financial reporting should：(1) Provide information that helps in making investment and credit decisions.(2) Provide information that enables assessing future cash flows.(3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them.3. Basic accounting assumptions 基本会计假设(1) Economic entity assumption 会计主体假设This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.(2) Going concern assumption 持续经营假设This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3) Time period assumption 会计分期假设This assumption assumes that the economic life of a business can be divided into artificial time periods.The most typical time segment = Calendar YearNext most typical time segment = Fiscal Year(4) Monetary unit assumption 货币计量假设This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power. In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.This assumption provides support for the "Historical Cost" principle.4. Accrual-basis accounting 权责发生制会计5. Qualitative characteristics 会计信息质量特征(1) Reliability 可靠性For accounting information to be reliable, it must be dependable and trustworthy.Accounting information is reliable to the extent that it is：Verifiable：means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.Representationally faithful：that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.Neutral：means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.(2) Relevance 相关性Relevant information is capable of making a difference in the decisions of users by helping them to evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatoryvalue).(3) Understandability 可理解性Understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning.(4) Comparability 可比性Comparability：suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices. Consistency：suggests that an entity has used the same accounting principle or practice from one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount.(5) Substance over form 实质重于形式Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.It requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event or transaction.(6) Materiality 重要性Information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity’s financial report. Materiality depends on the nature and amount of the item judged in the particular circumstances of its omission or misstatement. Deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.(7) Conservatism 谨慎性Conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, and understate liabilities and expenses.(8) Timeliness 及时性Timeliness means having information available to decision makers before it loses its capacity to influence decisions. If information becomes available only after the time that a decision must be made, it has no capacity to influence that decision and thus lacks relevance.6. Basic accounting elements 基本会计要素(1) Asset 资产An asset is a resource that is owned or controlle d by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.(2) Liability 负债A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.(3) owners’ equity 所有者权益Owners’ equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owners’ equity of a company is also known as shareholders’ equity. (4) Revenue 收入Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.(5) Expense 费用Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners’equity, other than those relating to appropriations of profits to owners.(6) Profit 利润Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.7. Five measurement attributes 会计计量属性(1) Historical cost 历史成本Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(2) Current replacement cost 现时重置成本Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.(3) Net realizable value 可实现净值Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(4) Present value 现值Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at the present discounted value of the future net cash outflows that are ex pected to be required to settle the liabilities within the expected settlement period.(5) Fair value 公允价值Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parti es in an arm’s length transaction.8. Financial statements 财务报表(1) Balance sheet 资产负债表A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.(2) Income statement 损益表An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.(3) Statement of cash flows 现金流量表A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.(4) Statement of changes in owners’equity 所有者权益变动表A statement of changes in owners’equity reports the changes in owners’equity for a specific period of time.(5) Notes to financial statements 财务报表附注Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.9. Accounting entry 会计分录Debit：CashCredit：Common Stock10. Basic accounting equation 基本会计等式Assets = Liabilities + owners’ equity11. List of present and potential users of financial information 财务信息的使用者investors, creditors, employees, suppliers, customers, and governmental agencies.第二章货币资金cash库存现金、银行存款Cash in hand/cash in bank银行汇票、银行本票、商业汇票、商业承兑汇票、银行承兑汇票Bank draft/bank promissory note/commercial draft/commercial acceptance draft/bank acceptance draft支票、信用卡、汇兑、委托收款、托收承付、信用证Check/credit card/remittance/ Consignment Collection/collection with acceptance/lines of credit现金溢余和短缺：cash over and short第三章金融资产financial assets1．金融资产：financial assets2．金融资产初始确认时的分类：The way in which an instrument is measured subsequently depends on its classification. There are four categories：以公允价值计量且其变动计入当期损益的金融资产：可进一步分为交易性金融资产（financial assets held for trading）和指定为以公允价值计量且其变动计入当期损益的金融资产（designated financial assets at fair value through profit or loss）Financial assets and liabilities at fair value through profit or loss 持有至到期投资Held to maturity investments：have fixed or determinable payments and fixed maturity. The company must have the positive intention and ability to hold them to maturity. Equity instruments cannot be held to maturity investments.贷款和应收款项Loans and receivables：have fixed or determinable payments and are not quoted in an active market.可供出售的金融资产Available-for-sale financial assets：are all items that do not fall into the other categories.3．金融资产的初始计量：the initial measurement of financial assetsAll financial assets and liabilities should be measured at fair value when they are first recognized. This is normally their cost (the fair value of the consideration given or received). Fair value includes transaction costs unless the instrument is classified as ‘at fair value through profit or loss’, in which case transaction costs are recognized in theincome statement.4．金融资产的后续计量：subsequent measurement of financial assetsAfter first recognition, most financial assets are measured at fair value. Exceptions are held to maturity investments and loans and receivables, which are measured at amortized cost, using the effective interest rate method.5. The way in which gains and losses on remeasurement are treated also depends upon the classification of the instruments. Gains and losses relating to instruments at fair value through profit or loss are recognized in the income statement, even if they are unrealized. Gains and losses relating to changes in the fair value of available for sale financial assets are recognized in equity and recycled to the income statement when the asset is sold. Changes in amortized cost are recognized in the income statement.6．金融资产的减值：the impairment of financial assetsAt each balance sheet date, an entity should assess whether there is any objective evidence that a financial asset or group of ass ets is impaired. Indications of impairment include：(1) significant financial difficultyof the issuer; (2) the probability that the borrower will enter bankruptcy;(3) a default in interest or principal payments; or (4) (for available for sale financial assets) a significant and prolonged decline in fair value below cost.The recognition of the impairment of financial assets：(1) For financial assets carried at amortized cost (held to maturity investments and loans and receivables) the impairment loss is the difference between the asset’s carrying amount and its recoverable amount. The asset’s recoverable amount is the present value of estimated future cash flows, discounted at the financial instrument’s original effective interest rate.(2) For financial assets carried at cost because their fair value cannot be reliably measured, the impairment loss is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the current market rate of return for a similar financial instrument.(3) For available for sale financial assets, the impairment loss is the difference between the acquisition cost (net of any principal repayment and amortization) and current fair value (for equity instruments) or recoverable amount (for debt instruments).(4) Assets at fair value through profit or loss are not subject to impairment testing, because changes in fair value are automatically recognized immediately in profit or loss.Example：Ellesmere Co entered into the following transactions during the year ended 31 December 20X3：(1) Entered into a speculative interest rate option costing $10,000 on January 20X3 to borrow $6,000,000 from AB Bank commencing 31 March 20X5 for 6 months at 4%. The value of the option at 31 December 20X3 was $15,250.(2) Purchased 6% debentures in FG Co on 1 January 20X3 (their issue date) for $150,000 as an investment. Ellesmere Co intends to hold the debent ures until their redemption at a premium in 5 year’s time. The effective rate of interest of the bond is 8.0%.(3) Purchased 50,000 shares in ST Co on 1 July 20X3 for $3.50 each as an investment. The share price on 31 December 20X3 was $3.75.RequiredShow the accounting treatment and relevant extracts from the financial statements for the year ended 31 December 20X3. Ellesmere Co only designates financial assets as at fair value through profit or loss where this is unavoidable.Notes：1. Interest rate option：this is a derivative（衍生金融工具）and soit must be treated as at fair value through profit or loss.Initial measurement (at cost)Dr. Financial asset 10,000Cr. Cash 10,000At 31.12.20X3 (re-measured to fair value)Dr. Financial asset 15,250Cr. Cash 15,2502. Debentures：on the basis of the information provided, this can be treated as a held-to-maturity investment.Initial measurement (at cost)Dr. Financial asset 150,000Cr. Cash 150,000At 31.12.20X3 (amortized cost)Dr. Financial asset (150,000×8%) 12,000Cr. Finance income 12,000Dr. Cash (150,000×6%) 9,000Cr. Financial asset 9,0003. Shares：these are treated as an available for sale financial asset . Initial measurement (at cost)Dr. Financial asset (50,000×3.50) 175,000Cr. Cash 175,000At 31.12.20X3 (re-measured to fair value)Dr. Financial asset (50,000×3.75-175,000) 12,500Cr. Equity 12,500第四章存货Inventories1．存货的确认the recognition of inventories2．存货的初始计量the initial measurement of inventoriesInventories should be measured at cost when they are first recognized. Cost is the cost of bringing items of inventory to their present location and condition (cost of purchase and costs of conversion).Cost of purchase comprises purchase price including import duties, transport and handling costs and any other directly attributable costs, less trade discounts, rebates and subsidies.Cost of conversion comprises (1) costs which are specifically attributable to units of production, e.g. direct labor, direct expenses and subcontracted work; (2) production overheads; (3) other overheads, if any, attributable in the particular circumstances of the business to bringing the product or service to its present location and condition. 3．发出存货的计量Four methods：(1) first-in, first-out; (2) moving weighted average cost;(3) weighted average cost; (4) actual unit cost (specific identification)The same method of arriving at cost should be used for all inventori es having similar nature and use to the enterprise.4．期末存货的计量the year-end measurement of inventoriesEnding inventories should be valued at the lower of cost and net realizable value.Net realizable value is the actual or estimating selling price less all costs to complete and all costs necessary to make the sale (i.e. all costs to be incurred in marketing, selling and distribution).第五章长期股权投资long-term equity investment1．长期股权投资的初始计量initial measurementLong-term equity investments should be measured at initial investment cost when they are first recognized. The determination of the initial investment cost depends on two different circumstances which are business combinations and non business combinations.Long-term equity investment comprises (1) investment in subsidiaries;(2) investments in associates; (3) investments in joint ventures; and (4) ordinary equity investments2．长期股权投资的后续计量subsequent measurementCost method（成本法）Equity method （权益法）第七章无形资产Intangible AssetsIntangible assets are business assets that have no physical form. There are two types of intangible assets：those that are purchased and those that are internally generated. R&D costs fall into the category of internally-generated intangible assets, and are therefore subject to specific recognition criteria.RecognitionAn intangible asset is to be recognized if, and only if, the following criteria are met：●it is probable that future economic benefits from the asset will flow to the entity●the cost of the asset can be reliably measured.Research phaseIt is impossible to demonstrate whether or not a product or service at the research stage will generate any probable future economic benefit. As a result, all expenditure incurred at the research stage should be written off to the income statement as an expense when incurred, and will never be capitalised as an intangible asset.Development phaseAn intangible asset arising from development must be capitalised if an entity can demonstrate all of the following criteria：●the technical feasibil ity（技术可行性）of completing the intangible asset (so that it will be available for use or sale)●intention to complete and use or sell the asset●ability to use or sell the asset●existence of a market or, if to be used internally, the usefulness of the asset●availability of adequate technical, financial, and other resources to complete the asset●the cost of the asset can be measured reliably.Treatment of capitalized development costsOnce development costs have been capitalized（资本化）, the asset should be amortised（摊销）in accordance with the accruals concept（应计制）over its finite life（有限寿命）. Amortisation must only begin when commercial production has commenced (hence matching the income and expenditure to the period（使当期收入与支出配比）in which it relates). Each development project must be reviewed at the end of each accounting period to ensure that the recognition criteria are still met. If the criteria are no longer met, then the previously capitalised costs must be written off to the income statement immediately.Example：Forkbender Co develops and manufactures exotic cutlery and has the following projects in hand.Project 1 was originally expected to be highly profitable but this is now in doubt, since the scientist in charge of the project is now behind schedule, with the result that competitors are gaining ground.Project 2：commercial production started during the year. Sales were 20,000 units in 20X8 and future sales are expected to be：20X9 30,000 units; 20Y0 60,000 units; 20Y1 40,000 units; 20Y2 30,000 units. There areno sales expected after 20Y2.Project 3：these costs relate to a new project, which meets the criteria for deferral of expenditure and which is expected t o last for three years. Project 4 is another new project, involving the development of a ‘loss leader’, expected to raise the level of future sales.The company’s policy is to defer development costs, where permitted. Expenditure carried forward is written off evenly over the expected sales life of projects, starting in the first year of sale.RequiredShow how the above projects should be treated in the accounting statements of Forkbender Co for the year ended 31 December 20X8.AnswerProject 1 expenditure, including that relating to previous years, should all be written off in 20X8, as there is now considerable doubt as to the profitability of the project.Since commercial production has started under project 2 the expenditure previously deferred should now be amortized.Project 3：the development costs may be deferred.Since project 4 is not expected to be profitable its development costs should not be deferred.Notes：第九章资产减值Impairment of AssetsThe purpose of an impairment review（减值测试）is to ensure that tangible and intangible non-current/fixed assets（有形和无形非流动资产）are not carried in the accounts at a figure in excess of their recoverable amount （可收回金额）. Goodwill（商誉）and indefinite-lived intangible assets have to be annually reviewed for impairment. Other non-current/fixed assets have to be reviewed for impairment only whe n there is an indicator that carrying amounts may not be recoverable, ie carrying value > recoverable amount, where recoverable amount is the higher of value in use (VIU) （使用价值）and net selling price (NSP)（销售净值）. Circumstances that trigger the need for a review may arise from external or internal sources. 对资产减值迹象的判断可根据企业内部信息和外部信息。
CPA会计英语讲义
会计英语【字Ⅰ.背景介绍中国注册会计师协会决定在今年的中国注册会计师资格考试会计科、审计科加试10分英语试题,并将该成绩绩,也即110分的试卷60分及格。
该安排看似突然,实际上代表了一个趋势,就是要全面提升中国注册会计师的语合璧,融会贯通,取长补短,为我所用的目的。
针对此变化,广大考生应该做到:稳定情绪调整心态振奋精神悉心备考该考试变化对广大考生的参考并未产生实质性的不利影响。
所以应该充满自信,不要出现急躁、不安情绪！积极应对！从积极方面来看待这个趋势和变化！Ⅱ.考试题型预测目前获得的关于这10分英语考试最新的信息为:1.一道题2.主观题3.专业题分析:正是针对此次考试“三题”的特点,我们预测此次考试极有可能的题型如下:1.名词解释2.简答题3.翻译（英汉互译）4.案例分析这四类题型都会很好地体现“三题”精神。
会计科考试体系是在中国会计准则（CAS）与国际会计准则（IAS/IFRS）趋同的背景下考察英文水平的;趋具体某些业务的分录的可能性虽然存在，但是不大；更重要考察的是一些“务虚”的内容,即理论或文字表述的内容辅导大体安排TIME SCHEDULE MEMO1-1.5hrs题型分析对每类题型结合具体实例进行说明,并讲解答题技巧2.5-3hrs考点预测结合题型对可能考查的内容进行预测讲解该项英语考试对书面表达的要求在英语四级水平。
该项考前紧急冲刺辅导时间紧,任务重,不是零起点辅导,需要有一定的英语基础。
Ⅲ.内容讲解考试题型极有可能的题型如下:案例分析名词解释简答题翻译案例分析是在名词解释、简答题和翻译基础上构建起来的,是这三种题型的综合,因此,在分别介绍各种题型后及应对策略和答题技巧。
目前2006版中国会计准则（CAS 2006）和国际会计准则体系大体趋同,但在诸多细节上仍存在差异。
要么么是引进的新的理念。
对于会计科英语考试,主要从以下方面来准备：1.ACCOUNTING TERMS2.ACCOUNTING THEORIES3.ACCOUNITNG APPLICATIONS4.IAS/IFRS/CAS题型分析一、名词解释EXAMPLEFair Value[答疑编号31010101：针对该题提问]Solution:Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, will length transaction。
注册会计师综合阶段吕鹏英语讲义8401
UNIT 4Auditing – Part IPart I Glossary （Key Words）审计常用50字汇1.Letter of Engagement审计业务约定书2.Assurance engagement and external audit鉴证业务和外部审计3.Audit approach审计方法论4.Staffing人员安排5.Deadline截止日期6.Group Audit集团审计7.Materiality重要性8.Fraud舞弊；欺诈9.Professional skepticism职业怀疑10.Going concern永续经营11.Tolerable Error可容忍错误12.True and fair presentation真实公允披露13.Reasonable assurance合理保证14.Appointment, removal and resignation of auditors注册会计师的聘用、解聘和辞职15.Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见16.Due care合理关注17.Independence独立18.Integrity诚信19.Audit risk = inherent risk x control risk x detection risk审计风险=固有风险x控制风险x检查风险20.Assessing the risks of material misstatement and fraud估计重大错报或舞弊的风险21.Analytical procedure分析性复核程序22.Audit documentation: working paper审计记录：工作底稿23.Rely on the work of experts依靠专家工作24.Internal audit内部审计25.Evaluation of internal control内部控制评估26.Test of control控制测试test of design, test of operation27.Substantive procedure （time, nature, extent）实质性测试程序（时间、性质和程度）28.Transaction cycle交易循环29.Audit evidence审计证据30.Population（样本选取的）总体31.Assertion认定32.Classification分类pleteness完整性34.Occurrence发生35.Existence存在36.Measurement计量37.Presentation列示38.Disclosure披露39.Accuracy精确，精准40.Rights权利41.Valuation估值42.Obligation义务43.Positive/negative confirmation积极/消极函证44.Counting盘点45.Cut-off截止测试46.Subsequent events随后事项47.Quality control质量控制48.Management representation管理层声明49.‘Emphasis of matter’ paragraph强调事项段50.Corporate governance公司治理机制Part II Audit Report图4-1Material：重大的；重要的Pervasive：普遍的，到处渗透的Mislead：误导As a whole：作为一个整体Qualified opinion：有保留意见Except for：除了Disclaimer of opinion：拒绝发表意见In accordance with：和……一致Departure：偏离True and fair：真实和公允Fundamental：基础的，Explanatory paragraph：解释事项段Unqualified opinion：无保留意见Adverse opinion：否定意见Part III Subsequent EventsAuditors should consider the effect of subsequent events（after the balance sheet date） on the accounts.‘Subsequent events’ include:●Events occurring between the period end and the date of the auditor’s report●Facts discovered after the date of the auditor’s report;Subsequent event：随后事项Balance sheet date：资产负债表日Audit report：审计报告Question：4 （a） ISA560 Subsequent Events explain the audit work required in connection with subsequent events.Required:List the audit procedures that can be used prior to the auditor’s report being signed to identify events that may require adjustment or disclosure in the financial statements.Solution:Audit procedures to be used prior to the audit report being signed include:Reviewing procedures established by management to try and ensure that subsequent events are identified.◆ Reading minutes of the meetings of directors, the audit committee and shareholders and enquiring into unusual items.◆ Obtaining and reading the company’s latest interim accounts as well as any budgets and cash flow forecasts.◆ Obtaining additional evidence, if possible, from the company’s lawyers concerning litigation and claims.◆ Asking management as to whether any subsequent events have occurred such as:■New borrowing commitments■Significant sales of assets■New shares or debentures issued■Assets being destroyed by flood, fire etc or impounded by the government■Unusual accounting adjustments made or being contemplated◆ Checking whether any events have occurred that could call into question the validity of the going concern assumption.In connection with：与……相关Prior to：在……之前Disclosure：披露Review：复核Minute：会议记录Audit committee：审计委员会Enquire into：询问Interim accounts：中期账务Budget：预算Litigation：诉讼，起诉Commitment：承诺；保证Destroy：破坏Impound：没收Contemplate：沉思，注视，思忖，预期Call into question：对……表示怀疑Part IV Going ConcernQuestion:（a）Describe external auditor’s responsibilities and the work that the auditor should perform in relation to the going concern status of companies.（b）Describe the possible audit reports that can be issued where the going concern status of a company is called into question; your answer should describe the circumstances in which they can be issued.Solution:（a）External auditor responsibilities – going concernISA 570 Going Concern deals with this issue.1.Auditors are required to consider the going concern status of companies and any disclosures regarding going concern in forming their audit panies that are listed on stock exchanges may be required to make additional disclosures in relation to going concern issues.Status：地位，状态Regarding：关于List：上市Stock exchange：证券交易所2.Auditor’s are required to assess the adequacy of the means （the process） by which directors have satisfied themselves that the going concern basis is appropriateand that adequate disclosures that been made.Auditors conduct an initial analysis at the planning stage of the audit as well as assessments at later stages.Adequacy：充分；充足Means：手段，方式Satisfy：使……满意Conduct：开展，进行Initial：最初的，初始的As well as；也，和……一样3.Auditors should make enquiries of the directors and examine appropriate documentation supporting the company’s going concern status such as budgets and cash flow forecasts.Make enquiry of：询问：Documentation：文件材料4.Auditors consider whether the period to which directors have paid particular attention is adequate.This should normally be at least 12 months from the balance sheet date.Auditors also enquire of management as to their knowledge of events or conditions beyond this period that may cast significant doubt on the entity’s ability to continue as a going concern.Whether：是否Pay attention to：注意At least：至少Enquire of sbdy.：询问某人As to：关于Cast doubt on：对……产生怀疑5.Auditors need to consider the appropriateness of assumptions which directors have made, the sensitivity of assumptions to external and internal changes, any obligations, guarantees or undertakings arranged with other entities, the existence and adequacy of borrowing facilities and the director’s plans to deal with any going concern problems.6.Auditors are required to document the extent of any concerns, taking account of matters that have come to their attention during the course of the audit and inparticular, financial, operational, or other indicators of going concern problems that are present.Document：用文件（或文献、证书、证件等）证明，用参考资料证明（或证实）；提供文献（或文件、证据等）Concern：关系；关心；关心的事情Take account of：考虑到；顾及7.Indicators of going concern issues would include trading losses, impairment of assets, net liabilities, defaults on loans, liquidity problems, an inability to refinance loans where necessary, fundamental changes in the markets or technology having an adverse effect on the company, loss of management, staff, customers or suppliers, or major litigation, for example.Indicator：迹象Impairment of assets：资产减值Trade loss：交易损失Default of loan：贷款违约Refinance：再融资Have an effect on：对……影响8.Auditors should consider the need to obtain written management representations.Management representation：管理层声明9.Auditors should consider the adequacy of any disclosures in the financial statements.（b） Possible audit reports and circumstances1.Where the auditors consider that there is a significant level of concern about the entity’s ability to continue as a going concern （but do not disagree with the going concern basis）, and where adequate disclosures of the situation are made, they modify （but do not qualify） their opinion but including an ‘emphasis of matter’paragraph highlighting the existence of a material uncertainty as to the going concern status of the entity and drawing attention to the relevant note in the financialstatements.Where adequate disclosures are not made, a qualified or adverse opinion will be issued.Agree with：同意Emphasis of matter：强调事项段Highlight：高亮，强调；Draw attention to：引起……注意2.Where the period to which directors have paid particular attention is less than 12 months from the balance sheet date, the auditors should consider the need to modify the audit report as a result of a limitation in the scope of the audit.Pay attention to：注意As a result of：作为……的结果3.Where the auditors disagree with the preparation of the financial statement on the going concern basis, they should issue an adverse opinion.This is very rare because auditors rarely have sufficient evidence to be sure.4.If the auditors are unable to form an opinion for the going concern status of a company because of a limitation in the scope of the audit, then will issue an ‘except for’ opinion, or ‘disclaimer of’ opinion – but this is unusual.。
cpa综合阶段 英语
cpa综合阶段英语The Comprehensive Stage of the CPA Exam: A Crucial Milestone in the Accounting ProfessionBecoming a Certified Public Accountant (CPA) is a highly coveted goal for many aspiring professionals in the field of accounting. The CPA certification not only opens doors to lucrative career opportunities but also signifies a deep understanding of the complex financial landscape and a commitment to upholding the highest standards of ethical conduct. At the heart of this rigorous certification process lies the Comprehensive Stage of the CPA Exam which serves as a crucial milestone for those seeking to earn the prestigious CPA designation.The Comprehensive Stage of the CPA Exam is designed to assess the candidate's ability to integrate and apply the knowledge acquired across the various domains of accounting including financial accounting and reporting, auditing and attestation, regulation, and business environment and concepts. Unlike the previous sections of the exam which focus on specific subject areas, the ComprehensiveStage challenges candidates to demonstrate their ability to analyze complex scenarios, identify relevant issues, and formulate comprehensive solutions that address the multifaceted nature of real-world accounting and business challenges.One of the key aspects of the Comprehensive Stage is the emphasis on critical thinking and problem-solving skills. Candidates are presented with case studies and simulations that mirror the types of situations they would encounter in their professional careers. These scenarios often involve ambiguity, conflicting information, and the need to navigate ethical dilemmas – all of which require the candidate to draw upon their technical knowledge, analytical capabilities, and sound judgment to arrive at appropriate conclusions and recommendations.The Comprehensive Stage of the CPA Exam is structured in a way that closely resembles the actual work of a CPA. Candidates are required to demonstrate their proficiency in areas such as research, communication, and the ability to work under time constraints – all of which are essential skills for success in the accounting profession. The exam may include tasks such as drafting client correspondence, preparing financial statements, analyzing audit findings, and providing recommendations to management – all of which must be completed within a limited timeframe.The significance of the Comprehensive Stage cannot be overstated as it serves as the final hurdle for aspiring CPAs. Passing this section of the exam not only signifies the candidate's mastery of the technical aspects of accounting but also their ability to apply that knowledge in a practical and strategic manner. Successful completion of the Comprehensive Stage is a testament to the candidate's dedication, perseverance, and commitment to the accounting profession.Preparing for the Comprehensive Stage of the CPA Exam requires a multifaceted approach that goes beyond simply memorizing facts and formulas. Candidates must develop a deep understanding of the interconnected nature of the various accounting domains and be able to apply that knowledge in a seamless and integrated manner. This often involves extensive review of previous exam materials, participation in practice case studies, and the development of strong time management and critical thinking skills.Many CPA candidates find that the Comprehensive Stage is the most challenging and intimidating section of the exam. The pressure to demonstrate their comprehensive understanding of accounting principles and their ability to apply them in complex scenarios can be overwhelming. However, those who are able to rise to the occasion and successfully navigate the Comprehensive Stage are rewarded with a sense of accomplishment and the opportunity to join theranks of the most respected and sought-after professionals in the accounting industry.In conclusion, the Comprehensive Stage of the CPA Exam is a crucial milestone in the journey towards becoming a Certified Public Accountant. It serves as a testament to the candidate's technical expertise, problem-solving abilities, and commitment to the accounting profession. Passing this section of the exam not only opens the door to a wide range of career opportunities but also instills a sense of confidence and pride in the candidate's abilities. As such, the Comprehensive Stage should be approached with a combination of diligence, strategic planning, and a unwavering dedication to excellence – qualities that are essential for success in the dynamic and ever-evolving world of accounting.。
15zkkj_zzfzt_007_7_j2015注会会计讲义7
购买日为20×3年1月2日 企业合并成本=12 600+12 600=25 200（万元） 商誉=25 200-36 000×60%=3 600（万元） 个别财务报表应确认的损益为7 600万元 借：长期股权投资 12 600 累计摊销 1 000 贷：无形资产 6 000 营业外收入 7 600 合并财务报表应确认计入损益=7 600+[12 600-（10 000+693）]+180=9 687（万元） 甲公司在个别财务报表中长期股权投资的账面价值=（10 000+693）+12 600=23 293（万元） 购买日合并抵销分录： 借：股本 6 667 资本公积 14 000（4 000+10 000） 其他综合收益 2 400 盈余公积 6 000 未分配利润 6 933 商誉 3 600 贷：长期股权投资 25 200 少数股东权益 14 400（36 000×40%） （4）编制甲公司20×3年合并财务报表时，与A公司内部交易相关的抵 销分录。 借：营业收入 1200 贷：营业成本 800 固定资产 400
【答案】 （1） 已授予高管人员的认股权证属于以权益结算的股份支付，由于相关权利 不附加其他行权条件，没有等待期，应根据授予的认股权证在授予日的 公允价值确认当期员工服务成本。 当期应确认的费用：9×20×2=360（万元） 会计分录： 借：管理费用 360 贷：资本公积 360 （2）
购买日，A公司可辨认净资产公允价值为36 000万元；A公司所有者 权益账面价值为26 000万元，具体构成为：股本6 667万元、资本公积 （资本溢价）4 000万元、其他综合收益2 400万元、盈余公积6 000万 元、未分配利润6 933万元。
甲公司原持有A公司30%股权于购买日的公允价值为12 600万元。
会计英语第五版
会计英语第五版简介《会计英语第五版》是一本专门为会计专业学生和从业人员准备的英语教材。
本教材旨在帮助学生掌握并运用会计相关的英语词汇和表达方式，提高他们在国际商务环境中的沟通能力。
目录1.第一单元：会计基础– 1.1 会计的定义和职能– 1.2 会计的基本原理– 1.3 会计的分类和应用2.第二单元：会计准则和规范– 2.1 国际会计准则概述– 2.2 资产负债表– 2.3 损益表– 2.4 现金流量表3.第三单元：财务报表分析– 3.1 比率分析– 3.2 多年度比较分析– 3.3 垂直和水平分析– 3.4 公司绩效评估4.第四单元：成本会计– 4.1 成本会计的基本概念– 4.2 成本会计的方法和技术– 4.3 成本会计体系5.第五单元：预算和预测– 5.1 会计预算的概念和目的– 5.2 预算编制和控制– 5.3 预测方法和技术章节概述第一单元：会计基础本单元将介绍会计的定义和职能，帮助学生了解会计的基本原理和分类。
学生将学会使用正确的会计术语和表达方式，为后续的学习打下基础。
第二单元：会计准则和规范在本单元中，学生将学习国际会计准则的概述，并深入了解资产负债表、损益表和现金流量表的编制和分析方法。
他们将学会如何解读和分析财务报表，评估公司的财务状况。
第三单元：财务报表分析本单元将重点介绍财务报表分析的方法和工具，包括比率分析、多年度比较分析、垂直和水平分析等。
学生将学会如何利用这些分析工具评估公司的绩效并作出合理的决策。
第四单元：成本会计在本单元中，学生将深入了解成本会计的基本概念、方法和技术。
他们将学会如何计算和分配成本，并理解成本会计在管理决策中的重要性。
第五单元：预算和预测本单元将介绍会计预算的概念和目的，帮助学生学会编制和控制预算。
他们将学习各种预测方法和技术，为公司未来的发展提供参考和决策支持。
学习方法学生可以按照以下方法来学习《会计英语第五版》：1.阅读课本并理解每个章节的主要概念和要点。
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第一单元考试大纲
英语词汇讲解
【PART Ⅱ】Auditing
10．按照适用的财务报告编制基础得到恰当会计处理和披露 appropriately accounted for and disclosed in accordance with the applicable financial reporting framework 【扩展】财经英语中用treat表示会计处理比使用account for更合适
【修正】句前应该加系动词be
14．保证 assurance
【扩展】assurance在财经英语当中还有一个重要意思——鉴证，也有（在外部审计提供高水平信心的）鉴证业务之意；assurance两个意思的具体应用要根据语境加以判断16．审计工作底稿 audit documentation / audit working paper
【扩展】审计工作底稿考试大纲中给出了两种表述形式：audit documentation以及audit working paper，国际上通用的表述方式是audit documentation，audit working paper 是国内认可通用的，考试建议使用audit working paper，词汇简单易于理解记忆，避免出错。
59．业务工作底稿 engagement documentation / working paper
27．注册会计师的点估计或区间估计 auditor’s point estimate or auditor’s range 【修正】正确表述应为auditor’s point estimate or range estimate，后面的auditor’s重复
38．计算机辅助审计技术 computer-assisted audit techniques
【扩展】公认的简写为GAAP，考试时可以使用，但是综合阶段考试考中概率不大
39．审计的前提条件 conditions for an audit
【修正】正确表述应该是pre-conditions for an audit，conditions for an audit 是审计的条件之意
53、设计、执行和维护适当的控制 design, implement and maintain adequate controls over
【修正】英文表述没有问题，正确的中文表述应该是对……设计、执行和维护适当的控制
73．函证 external confirmation
【修正】external多余，可以去掉，函证的表述一般就是confirmation
86．无法获取充分、适当的审计证据 inability to obtain sufficient appropriate audit evidence
【扩展】词组中的sufficient可以用adequate代替；appropriate有两层含义，一是作为relevant相关的意思，另外一个是作为reliable可靠的意思，只有同时具有这两个特征才能称审计证据是appropriate恰当的
【修正】该短语的表述应为be unable to obtain sufficient appropriate audit evidence
56．后任注册会计师 incoming auditor
【修正】一般表述为successor auditor
【扩展】前任注册会计师为predecessor auditor；现任注册会计师为present auditor 112．管理层凌驾于控制之上 management override of controls
【修正】管理层凌驾于控制之上的正确表述应该为management override/overrides control
129．non-compliance 违反法律法规
【修正】违反法律法规的完整说法是non-compliance with laws and regulation
130．non-response未回函
【修正】未回函的完整说法是non-response to the confirmation
154．与管理层和治理层（如适用）责任相关的执行审计工作的前提 premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which audit is conducted
【修正】简短表述为：preconditions for conducting an audit relevant/relating to the responsibility of management and those charged with governance (if applicable) 171．将认定层次的审计风险降至可接受的低水平 reduce audit risk at the assertion level to an acceptably low level
【修正】将短语中的acceptably改为其形容词acceptable
222．解除业务约定 withdraw from the engagement
【修正】该短语正确表述应为withdrawal from the engagement
【PART Ⅲ】Ethics
17．现任会计师 current accountant / auditor
【修正】current在财经英语中并不常用；表示现任常用的单词是present
38．严重虚假或误导性的陈述 materially false or misleading statement
【修正】短语中materially应该改为其形容词material
40．客观和公正性 objectivity
【扩展】公正性的表述为impartiality
【PART Ⅳ】Taxation
1．兼营 also engaged in
【修正】短语中最前端少了be，应为be also engaged in
3．从价税 ad valorem tax
【扩展】ad valorem [,ædvə'lɔ:rem]（拉）从价，税收按价2015最新注会综合考试课件讲义，双网校同步更新，另提供注会注税初级中级会计等各种考试课件，详情联系qq1154798154
7．税后所得 after-tax income
【扩展】财经英语中的常用表述为income after tax
8．准予扣除数 allowable deductions
9．税收可抵免额 allowable tax credit
13．抵免税额 amount of tax credit
15．扣除项目金额 amount of the deductions
20．平均成本利润率 average cost-plus margin rate
【修正】给出短语的准确意思应该是平均成本加成率；平均成本利润率的常规表述应该为average cost-profit ratio
25．组成计税价格 composite taxable price
【修正】正规表述为composite assessable price
31．视同销售 deemed sales / sales equivalent
【修正】正规表述为be deemed as sales/sales equivalents
32．免除纳税义务 discharge of tax obligation
34．纳税义务 duty of tax payment
【扩展】纳税义务可以直接用tax obligation
53．增值税进项税额 input value added tax
67．增值税销项税额 output value added tax
55．滞纳金 late fee
【修正】正规完整表述为fine for delaying payment
56．清算所得税 liquidation income tax
【修正】正确表述为liquidation of income tax或者liquidating income tax或者to liquidate income tax
87．消费税税率 tax computation
【修正】正确表述为consumption tax rate
89．抵免限额 tax credit quota
【修正】中文完整说法为税收抵免限额
92．税收减免 tax deduction or exemption
108．减免税额 tax amount deducted
【修正】完整表述为amount of tax deduction or exemption
107．计税价格 tax value / taxable price
【修正】准确表述为assessable price / taxable value。