2012年注会-综合阶段英语讲义-罗毅0501

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2012高考英语考点解析复习讲义及练习题阅读理解猜测词义1

2012高考英语考点解析复习讲义与练习题--阅读理解猜测词义1Haikou: A shark was killed after being dragged to shore at Ya-long Berth beach in Sanya, South China's Hainan Province, on Sunday afternoon.It was the first time a shark had been caught in the beach area, a popular tourist site in Hainan.Local fishermen said they caught the 3-meter-long, 1-tonshark by chance when they were fishing in sea water 1,000 me- tres deep near the beach.Police temporarily (暂时的) protected the shark while oceanographers decided whether it was a species belonging to State protection.Fishermen later killed and sold the shark after oceanographers confirmed that it was a whale shark and therefore not under State protection.The shark was believed to have drifted into the area from the deep sea due to strong waves caused last week by Typhoon Imbudo. It had no open injuries but experts said they believed it suffered from internal (内部的) bleeding.Local police officer Fu Chenggeng said beachgoers should not feel threatened by sharks because the fish never attack human beings on their own initiative. Fu said he had never heard of any shark attacks at the Sanya beach since he first started work there eight years ago.However, police said they will improve the security system to safeguard tourists' safety on the beach. 1. The underlined word "confirmed "probably means ________.A. saidB. believedC. thoughtD. made sure答案: D 指导：关键词oceanographer指“海洋学者〞，所以that从句后的内容是专家确定的内容。

注册会计师考试英语讲义

注册会计师考试英语讲义一、相关背景1、2007年注册会计师考试在英语测试选考的同时，将在会计和审计两门课程中直接增加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人才的需要。

财政部CPA考试委员会将根据今年的考试情况进一步研究如何将英文附加题逐步推广到其他考试科目中。

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）。

三、会计英语讲解会计报表中英文对照Accounting1. 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 abo ut 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 extend 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 (confirmatory value).(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 oneperiod 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 controlled 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 resul t 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 expected 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 parties 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 specif ic 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.四、审计英语讲解Auditing1. Assurance engagements and external audit◇Materiality, true and fair presentation, reasonable assuranceMateriality is the magnitude of an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would have been changed or influenced by the omission or misstatement. An auditor must consider materiality both in (1) planning the audit and designing audit procedures and (2) evaluating audit results.◇Appointment, removal and resignation of auditors◇Types of opinion: standard unqualified opinion, Unqualified with additional explanatory language, qualified opinion, adverse opinion, disclaimer of opinion◇Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior◇Engagement letter2. Planning and risk assessment◇General principles○Plan and perform audits with an attitude of professional skepticism○Audit risks = inherent risk ×control risk ×detection risk(1) Inherent risk refers to the likelihood of material misstatement of an assertion, assuming no related internal control. This risk differs by account and assertion.(2) Control risk is the likelihood that a material misstatement will not be prevented or detected ona timely basis by internal control. This risk is assessed using the results of tests of control.(3) Detection risk is the likelihood that an auditor’s procedures lead to an improper conclusion that no material misstatement exists in an assertion when in fact such a misstatement does exist. The auditor’s substantive tests are primarily relied upon to restrict detection risk.○Risk-based approach◇Understanding the entity and knowledge of the businessThe CPA should obtain a level of knowledge of the client’s business that will enable effective planning and performance of the audit in accordance with generally accepted auditing standards. This knowledge helps the auditor in(1) Identifying areas that may need special consideration(2) Assessing conditions under which accounting data are produced, processed, reviewed and accumulated(3) Evaluating accounting estimates for reasonableness (e.g., valuation of inventories, depreciation, allowance for doubtful accounts, percentage of completion of long-term contracts)(4) Evaluating the reasonableness of management representations(5) Making judgments about the appropriateness of the accounting principles applied and theadequacy of disclosures◇Assessing the risks of material misstatement and fraud○Materiality (level), tolerable error◇Analytical proceduresAnalytical procedures are normally used at three stages of the audit: (1) planning, (2) substantive testing, and (3) overall review at the conclusion of an audit. They are required during the planning and overall review stages.Analytical procedures used for 3 purposes:(1) Planning nature, timing, and extent of other auditing procedures(2) Substantive tests about particular assertions(3) Overall review in the final stage of audit◇Planning an audit◇Audit documentation: working papers◇The work of others○Rely on the work of experts○Rely on the work of internal audit3. Internal controlInternal control is a process effected by an entity’s board of directors, management, and other personnel—designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) reliability of financial reporting, (2) effectiveness and efficiency of operations, and (3) compliance with applicable laws and regulations.Five components of internal control(1) control environment(2) risk assessment(3) control activities(4) information and communication(5) monitoring◇The evaluation of internal control systems○Tests of control○Substantive procedures (time, nature, extent)◇Transaction cycles: revenue, purchases, inventory, etc.4. Audit evidence◇Obtain sufficient, appropriate audit evidence◇Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations, valuation◇The audit of specific items○Receivables: confirmation○Inventory: counting, cut-off, confirmation of inventory held by third parties○Payables: supplier statement reconciliation, confirmation○Bank and cash: bank confirmation◇Auditing sampling5. Review◇Subsequent events◇Going concern◇Management representations◇Audit finalization and the final review: unadjusted differences6. Reporting审计1.鉴证业务和外部审计◇重要性，真实、公允反映，合理保证◇注册会计师的聘用，解聘和辞职◇审计意见类型：标准无保留意见，带解释段的无保留意见，保留意见，否定意见，无法表示意见◇职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为◇审计业务约定书2.审计计划和风险评估◇一般原则○计划和执行审计业务应保持应有的职业怀疑态度○审计风险=固有风险×控制风险×检查风险○风险导向型审计◇了解被审单位◇估计重大错报或舞弊的风险○重要性水平，可容忍误差◇分析性复核程序◇制定审计计划◇审计记录：工作底稿◇利用其他人的工作○利用专家工作○利用内部审计人员的工作3.内部控制◇内部控制系统评价○控制测试○实质性程序（时间，性质，范围）◇交易循环：收入循环、采购循环、存货循环，等等。

自考《英语二》2012年出版最新讲义第十二章

Unit 12 A Break from LifeA FAMOUS QUOTETime you enjoy wasting, was not wasted.——John Lennon浪费时间而能乐在其中就无所谓浪费。

——约翰·列侬Text A Feeling FreeNew Wordscranky adj. bad-tempered 脾气坏的laundry n. clothes, sheets, etc. that need washing, that are being washed, or that have been washed recently 要（或正在）洗的衣物；刚洗好的衣物resemble v. to look like or be similar to another person or thing 看起来像；显得像；像throb n. a strong regular beat; a feeling of pain that you experience as a series of strong beats （强烈有规律的）跳动；阵阵的疼痛subside v. to become calmer or quieter 趋于平静；平息；减弱；消退ache v. to feel a continuous dull pain 疼痛；隐痛joint n. a place where two bones are joined together in the body in a way that enables them to bend and move 关节shuffle v. to walk slowly without lifting your feet completely off the ground 拖着脚走wiggle v. to move from side to side or up and down in short quick movements; to make something move in this way （使）扭动，摆动，摇动sniffle n. an act or the sound of sniffling, especially because you are crying or have a cold 抽鼻子（声）tissue n. a piece of soft paper that absorbs liquids, used especially as a handkerchief （尤指用作手帕的）纸巾，手巾纸pillow n. a square or rectangular piece of cloth filled with soft material, used to rest your head on in bed 枕头crack v. to find the solution to a problem, etc. 找到解决（难题等的）方法contagious adj. if a person is contagious, they have a disease that can be spread to other people by touch 患接触性传染病的germ n. a very small living thing that can cause infection and disease 微生物；细菌；病菌resourceful adj. good at finding ways of doing things and solving problems, etc. 机敏的；足智多谋的；随机应变的scrounge v. to get or find something by looking in different places, asking different people, etc. 觅取；搜寻nurture v. to care for and protect somebody/something while they are growing and developing 养育；养护；培养chore n. an unpleasant or boring task 令人厌烦的任务；乏味无聊的工作respite n. a short break or escape from something difficult or unpleasant 暂停；暂缓manufacture v. to invent a story, an excuse, etc. 编造；捏造symptom n. a change in your body or mind that shows that you are not healthy 症状pamper v. to take care of somebody very well and make them feel as comfortable as possible 细心照顾；精心护理；娇惯；纵容hermit n. a person who, usually for religious reasons, lives a very simple life alone and does not meet or talk to other people 隐士；隐修者；遁世者gel n. a thick substance like jelly, especially one used in products for the hair or skin 凝胶，冻胶（尤指用于头发或护肤的产品）hearty adj. large；making you feel full 大的；丰盛的chamomile n. a plant with a sweet smell and small white and yellow flowers 苹果菊；春黄菊；甘菊vanilla-scented adj. flavoured with vanilla 香草味的gingerly adv. in a careful way, because you are afraid of being hurt, of making a noise, etc. 谨慎地；小心翼翼地；轻手轻脚地grateful adj. feeling or showing thanks because somebody has done something kind for you or has done as you asked 感激的；表示感谢的spa n. a good bath for relaxation or invigoration水疗tub n. a large, long container that you put water in and then get into to wash your whole body 浴缸；浴盆drain n. a pipe that carries away dirty water or other liquid waste 下水道；排水管refresh v. to make somebody feel less tired or less hot 使恢复精力；使凉爽emotionally adv. in the way connected with people's feelings 感情上地；情感上地empower v. to give somebody more control over their own life or the situation they are in 增加（某人的）自主权；使控制局势permission n. the act of allowing somebody to do something, especially when this is done by somebody in a position of authority 准许；许可；批准justify v. to give an explanation or excuse for something or for doing something 对…作出解释；为…辩解（或辩护）awareness n. knowing something；knowing that something exists and is important 知道；认识；意识Phrases and Expressionspile up to become larger in quantity or amount 堆积；积压come down with to get an illness that is not very serious 患，得，染上（小病）slip away to stop existing; to disappear or die 消失；消亡；死去respond to to do something as a reaction to something that somebody has said or done 作出反馈；响应care for to look after somebody who is sick, very old, very young, etc. 照顾，照料（病、老、幼者等）tend to to care for somebody or something 照料；照管；护理重点词汇laundry n. clothes, sheets, etc. that need washing, that are being washed, or that have been washed recently 要（或正在）洗的衣物；刚洗好的衣物eg: She did the laundry （= washed the clothes etc.） and hung it out to dry. 她洗完衣服，挂在外面晒干。

自考2012年出版最新《英语二》讲义第一章

Unit 1 The Power of Language学习方法指南五个方面把握文章1）词 2）句 3）篇 4）义5）背诵或复述重点段落（当天重复，第二天再重复，七天后再重复）课后习题1）结合课文里出现的点，完成题目2）标记不熟练的题目，当天重复一遍，第二天再重复一遍，考前再重复一遍Unit 1 The Power of LanguageA FAMOUS QUOTELanguage is the dress of thought.--Samuel Johnson语言是思维的外衣。

--塞缪尔·约翰逊Text A Critical ReadingPre-reading questions1.Do you usually challenge the idea an author represents? What do you think is active reading?2.What suggestions do you expect the author will give on reading critically?Vocabulary 词汇四点要求1.音2.义3.衍生变化4.用法/搭配New Wordscritical adj.involving making fair, careful judgments about the good and bad qualities of somebody/something 有判断力的；判断公正（或审慎的）non-fiction n.books, articles or texts about real facts, people and events 纪实文学position n.an opinion on or an attitude towards a particular subject 观点；态度；立场statement n.something that you say or write that gives information or an opinion 说明；说法；表态question v.to have or express doubts or suspicions about something 表示疑问；怀疑evaluate vt.to form an opinion of the amount, value or quality of something after thinking about it carefully 估计；评价，评估context n.the situation in which something happens and that helps you to understand it （事情发生的）背景，环境，来龙去脉value n.values [pl.] beliefs about what is right and wrong and what is important in life 是非标准；价值观represent v.to present or describe somebody/something in a particular way 描述；表现assertion n.a statement saying that you strongly believe something to be true 明确肯定；断言sufficient adj.enough for a particular purpose 足够的；充足的statistic n.statistics [pl.] a collection of information shown in numbers 统计数字；统计资料integrate v.to combine two or more things so that they work together （使）合并，成为一体authority n.a person with special knowledge 专家；学术权威；泰斗compare v.to examine people or things to see how they are similar and how they are different 比较；对比subject n.a thing or person that is being discussed, described or dealt with 主题；题目；题材consistent adj.in agreement with something 相符的；符合的inconsistency n.a situation in which two statements are different and cannot both be true 不一致assumption n.a belief or feeling that something is true or that something will happen, although there is no proof 假定；假设case n.a particular situation or a situation of a particular type 具体情况；事例directly adv.in a direct line or manner 直接地；径直地identify v.to find or discover somebody/something 找到；发现valid adj.based on what is logical or true 符合逻辑的；合理的；确凿的credible adj.that can be believed or trusted 可信的；可靠的landmark n.an event, a discovery, an invention, ect.that marks an important stage in something （标志重要阶段的）里程碑relevant adj.closely connected with the subject you are discussing or the situation you are thinking about 紧密相关的；切题的current adj.happening now 现时发生的；当前的appropriate adj.suitable, acceptable or correct for the particular circumstances 合适的；恰当的bias n.a strong feeling in favour of or against one group of people, or one side in an argument, often.not based on fair judgement 偏见；偏心；偏向considerably adv.much; a lot 非常；很；相当多地Democrat n.a member or supporter of the Democratic Party of the US （美国）民主党党员，民主党支持者Republican n.a member or supporter of the Republican Party of the US （美国）共和党党员，共和党支持者reflect v.to show or be a sign of the nature of something or of somebody's attitude or feeling 显示；表明；表达informed adj.having or showing a lot of knowledge about a particular subject or situation 有学问的；有见识的重点词汇critical adj.involving making fair, careful judgments about the good and bad qualities of somebody/something 有判断力的；判断公正（或审慎的）eg: Try to develop a more critical attitude, instead of accepting everything at face value.要学会对一切事物一丝不苟, 而不要注重表面现象.其他用法：of or at a crisis; decisive; crucial 危机中的；危急时刻的；决定性的；关键的eg: We are at a critical time in our history.我们正处于历史的紧要关头。

00015英语二(2012版)讲义第01章

--塞缪尔・约翰逊Text A Critical ReadingPre-reading questions1.Do you usually challenge the idea an author represents? What do you think is active reading?2.What suggestions do you expect the author will give on reading critically?Vocabulary 词汇四点要求1.音2.义3.衍生变化4.用法/搭配New Wordscritical adj.involving making fair, careful judgments about the good and bad qualities ofsomebody/something 有判断力的；判断公正（或审慎的）non-fiction n.books, articles or texts about real facts, people and events 纪实文学position n.an opinion on or an attitude towards a particular subject 观点；态度；立场statement n.something that you say or write that gives information or an opinion 说明；说法；表态question v.to have or express doubts or suspicions about something 表示疑问；怀疑evaluate vt.to form an opinion of the amount, value or quality of something after thinking about itcarefully 估计；评价，评估context n.the situation in which something happens and that helps you to understand it （事情发生的）背景，环境，来龙去脉value n.values [pl.] beliefs about what is right and wrong and what is important in life 是非标准；价值观represent v.to present or describe somebody/something in a particular way 描述；表现assertion n.a statement saying that you strongly believe something to be true 明确肯定；断言sufficient adj.enough for a particular purpose 足够的；充足的statistic n.statistics [pl.] a collection of information shown in numbers 统计数字；统计资料integrate v.to combine two or more things so that they work together （使）合并，成为一体authority n.a person with special knowledge 专家；学术权威；泰斗compare v.to examine people or things to see how they are similar and how they are different 比较；对比subject n.a thing or person that is being discussed, described or dealt with 主题；题目；题材consistent adj.in agreement with something 相符的；符合的inconsistency n.a situation in which two statements are different and cannot both be true 不一致assumption n.a belief or feeling that something is true or that something will happen, although thereis no proof 假定；假设case n.a particular situation or a situation of a particular type 具体情况；事例directly adv.in a direct line or manner 直接地；径直地identify v.to find or discover somebody/something 找到；发现valid adj.based on what is logical or true 符合逻辑的；合理的；确凿的credible adj.that can be believed or trusted 可信的；可靠的landmark n.an event, a discovery, an invention, ect.that marks an important stage in something （标志重要阶段的）里程碑relevant adj.closely connected with the subject you are discussing or the situation you are thinkingabout 紧密相关的；切题的current adj.happening now 现时发生的；当前的appropriate adj.suitable, acceptable or correct for the particular circumstances 合适的；恰当的bias n.a strong feeling in favour of or against one group of people, or one side in an argument, often.not based on fair judgement 偏见；偏心；偏向considerably adv.much; a lot 非常；很；相当多地Democrat n.a member or supporter of the Democratic Party of the US （美国）民主党党员，民主党支持者Republican n.a member or supporter of the Republican Party of the US （美国）共和党党员，共和党支持者reflect v.to show or be a sign of the nature of something or of somebody's attitude or feeling 显示；表明；表达informed adj.having or showing a lot of knowledge about a particular subject or situation 有学问的；有见识的重点词汇critical adj.involving making fair, careful judgments about the good and bad qualities ofsomebody/something 有判断力的；判断公正（或审慎的）eg: Try to develop a more critical attitude, instead of accepting everything at face value.要学会对一切事物一丝不苟, 而不要注重表面现象.其他用法：of or at a crisis; decisive; crucial 危机中的；危急时刻的；决定性的；关键的eg: We are at a critical time in our history.我们正处于历史的紧要关头。

自考《英语二》2012年出版最新讲义第五章

自考《英语二》2012年出版最新讲义第五章Unit 5 Keeping Your Dreams AliveText A Life is DifficultA Famous QuoteYou are never too old to set another goal or to dream a new dream.—— C. S. Lewis 无论年纪多大，都可以有新目标、新梦想。

—— C. S. 刘易斯New Wordstranscend v. to be or go beyond the usual limits of something 超出，超越（通常的界限）incessantly adj. non-stop 不停地；持续不断地noisily adv. in the way of making a lot of noise 喧闹地subtly adv. in the way that is not very noticeable or obvious 不易察觉地；不明显地；微妙地enormity n. the very great size, effect, etc. of something; the fact of something being very serious 巨大；深远影响；严重性burden n. a duty, responsibility, etc. that causes worry, difficulty or hard work （义务、责任等的）重担，负担belief n. a strong feeling that something/somebody exists or is true; confidence thatsomething/somebody is good or right 相信；信心unique adj. being the only one of its kind; very special or unusual 唯一的；独一无二的；独特的affliction n. pain and suffering or something that causes it 折磨；痛苦especially adv.more with one person, thing, etc. than with others, or more in particular circumstances than in others 尤其；特别；格外tribe n. （in developing countries） a group of people of thesame race, and with the same customs, language, religion, etc. living in a particular area and often led by a chief 部落species n.a group into which animals, plants, etc. that are able to breed with each other and produce healthy young are divided, smaller than a genus and identified by a Latin name 种，物种（分类上小于属）discipline n. the ability to control your behaviour or the way you live, work, etc. 自制力；遵守纪律confront v. to deal with a problem or difficult situation 处理，解决（问题或困境）evoke v. to bring a feeling, a memory or an image into your mind 引起，唤起（感情、记忆或形象）grief n. a feeling of great sadness, especially when somebody dies （尤指因某人去世引起的）悲伤，悲痛，伤心guilt n. the unhappy feelings caused by knowing or thinking that you have done something wrong 内疚；悔恨anxiety n. the state of feeling nervous or worried that something bad is going to happen 焦虑；忧虑anguish n. severe pain, mental suffering or unhappiness 剧痛；极度痛苦；苦恼despair n. the feeling of having lost all hope 绝望uncomfortable adj. anxious, embarrassed or afraid and unable to relax （使）焦虑的，尴尬的，害怕的，不自在的physical adj. connected with a person's body rather than their mind 身体的；肉体的；躯体的equal adj. to be as good as something else or do something to the same standard as somebody else 比得上；敌得过conflict n. a situation in which people, groups or countries are involved in a serious disagreement or argument 冲突；争执；争论engender v. to make a feeling or situation exist 产生，引起（某种感觉或情况）pose v. to create a threat, problem, etc. that has to be dealt with 造成（威胁、问题等）；引起；产生distinguish v. to recognize the difference between two people or things 区分；辨别；分清wisdom n. the ability to make sensible decisions and give good advice because of the experience and knowledge that you have 智慧；才智；精明mentally adv. connected with or happening in the mind 精神上；智力上；思想上spiritually adv. in the way that is connected with the human spirit, rather than the body or physical things 精神上；心灵上desire n. to want something; to wish for something 渴望；期望deliberately adv. done in a way that was planned, not by chance 故意；蓄意；存心instruct v. to teach somebody something, or show them how to do something 教授；指导dread v. to be very afraid of something; to fear that something bad is going to happen 非常害怕；极为担心Phrases and Expressionsmoan about to complain about something in a way that other people find annoying 抱怨a series of several events or things of a similar kind that happen one after the other 一系列；连续because of for the reason of 因为as well as in addition to somebody/something; too 除…之外cutting edge the newest, most advanced stage in the development of something （处于某事物发展的）尖端，最前沿，领先阶段call forth to produce a particular reaction 引起；使产生重点词汇transcend v. to be or go beyond the usual limits of something 超出，超越（通常的界限）eg: Such matters transcend man's knowledge, i.e. we cannot know about them. 这些问题人类是无法了解的。

2012CPA会计英语第五单元(完整版)

Unit 5 Special IssuesGovernment grantsDefinitionA government grant is defined as assistance, in the form of cash or other assets, given in return for compliance with certain conditions relating to the enterprise’s operations.Accounting treatmentAn entity should not recognize government grants ( including non-monetary grants at fair value) until it has reasonable assurance that :⏹The entity will comply with any conditions attached to the grant⏹The entity will actually receive the grantIAS 20 requires grants to be recognized under the income approach (收益法), i.e. grants are recognized as income over the relevant periods to match them with related costs which they have been received to compensate. This should be done on a systematic basis of matching.Grants related to assets: Set up the grant as deferred incomeExample:Europe Limited buys a building for a total cost of $200,000. They receive a European Community grant of $60,000 towards the cost and pay the net of $140,000 by check. The useful economic life of the building is estimated at 50 years.Under the deferred income (递延收益) method:Dr NCA 200,000Cr Cash 140,000Cr Deferred Income 60,000Depreciation （折旧）= 200,000 / 50 = 4,000 paAmortization of Government grant （政府补助的摊销）= 60,000 / 50 = 1,200 paDr Deferred income 1,200Cr Grant income 1,200（营业外收入）Grants related to income:1. If expenditure already incurred: Dr Grant Receivable $xCr Grant Income $x2.If expenditure is to be incurred in the future: Dr Grant Receivable $xCr Deferred Income $xDr Deferred Income $xCr Grant Income $xBorrowing costsBorrowing costs comprise the interest and other costs incurred by an enterprise in borrowing funds：Interest expense calculated using the effective interest rateFinance charges in respect of finance leasesExchange differences借款费用是企业因借入资金所付出的代价，包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。

2012CPA综合阶段英语—财管

Financial Management and Cost Management01. Financing Sources词汇：Finance lease：融资租赁Lessee：承租人Lessor：出租人Minimum lease payment：最低租赁付款额Operating lease：经营租赁Warrant：认股权证Convertible bond：可转换债券Redeemable：可赎回的Other long-term finance 其他长期筹资Finance Lease1.The lease transfers ownership of the asset to the lessee by the end of the lease term.2.The lessee has the option to buy the asset at a price expected to be lower than fair value at the time the option is exercised.3.The lease term is for the major part of the economic life of the asset.4.At the beginning of the lease, the present value of the minimum lease payments （MLPˊs）is approximately equal to the fair value of the asset.5.The leased assets are of a specialized nature so that only the lessee can use them without major modification.融资租赁：·在租赁期届满时，租赁资产的所有权转移给承租人·承租人有购买租赁资产的选择权，所订立的购买价格预计将远低于行使选择权时租赁资产的公允价值·租赁期占租赁资产可使用年限的大部分·租赁开始日最低租赁付款额的现值几乎相当于租赁开始日租赁资产的公允价值·租赁资产性质特殊，如果不做重新改制，只有承租人才能使用Warrants 认股权证Warrants is a type of certificate issued by entity to shareholders, which allows holders to purchase prescribed amount of shares at prescribed price in the given period.认股权证是公司向股东发放的一种凭证，授权其持有者在一个特定期间以特定价格购买特定数量的公司股票。

综合阶段英语学习讲义-注册会计师(CPA-)第12讲

5.、Porter‟s diamondPorter tried to answer the following questions:Why does a nation become the home base （总部，根据地） for successful international competitors in an industry? Germany is renowned for car manufacture; Japan is prominent in consumer electronics （消费性电子产品）.Why are firms based in a particular nation able to create and sustain competitive advantage against the world‟s best competitors in a particular field?Why is one country often the home of so many of an industry‟s world leaders? Porter called the answers to these questions the determinants （决定因素） of national competitive advantage. He suggested that there are four main factors which determine national competitive advantage and expressed them in the form of a diamond.迈克尔·波特识别出国家竞争优势的四个决定因素，构建了钻石模型。

Favorable factor conditions: physical resources such as land, minerals and weather;capital; human resources; knowledge and infrastructure.There must be a strong home market demand for the product or service.The success of an industry can be due to its suppliers and related industries. Organization goals can be determined by ownership structure.1. BenchmarkingBenchmarking is the process of systematic comparison of a service, practice or process. Its use is to provide a target for action in order to improve competitive position. 基准分析是企业和竞争对手在劳务、实践或流程等方面系统进行比较的过程。

00012英语一2012年版讲义Unit1

Unit1Foreign Language LearningA FAMOUS QUOTEA man who does not know a foreign language is ignorant of his own.——Johann Wolfgang von Goethe一个不懂得外语的人，也不会真正了解自己的母语。

——约翰·沃尔夫冈·冯·歌德Johann Wolfgang von Goethe（1749-1832）,German poet,novelist, playwright,statesman and scientist.Goethe is one of the great figures in the history of German literature and best known for his two-part poetic drama Faust,which he started around the age of twenty-three and didn't finish till shortly before his death sixty years later.约翰·沃尔夫冈·冯·歌德享年83岁，德国诗人、剧作家、政治家和科学家。

他是德国历史上最伟大的人物之一。

他的最著名的上下两部诗剧《浮士德》，从23岁开始创作直至他临终前完成，耗时近六十年。

Speaking ActivityStarting a ConversationSample DialogueRead the following conversation.Pay attention to how the speakers greet and introduce each other.Steve:Hi.I don't think we've met.My name's Steve.Jenny:Hi,Steve.Nice to meet you.My name's Juanita,but everybody calls me Jenny.Steve:It's a pleasure to meet you,Jenny.Jenny:Sorry,what was your name again?Steve:Steve.Jenny:So Steve,what do you do for a living?Steve:I work at the public library.How about you?Jenny:I'm a university student.Steve:That's great.So,where do you study?Jenny:Carnegie Mellon University.CMU is a global research university recognized for world-class arts and technology programs. It's the best university in the world for my major.Steve:Great for you!It was really nice meeting you.Jenny:Yeah.It was a pleasure meeting you too.注：卡内基·梅隆大学成立于1990年，位于美国宾州的匹兹堡，是一所研究型的私立大学，也是美国的重点大学之一。

2012年全国职称英语考试教材阅读理解-综合-A级

2012年全国职称英语考试教材阅读理解-综合-A级D2012年全国职称英语考试教材阅读理解（综合类A级）（新增）To Have or Have Not（新增）Going Her Own WayA Tale of Scottish Rual Life（新增）Pop Music in Africa（新增）Why So Many ChildrenEat to LiveNew US Plan for Disease PreventionThe Operation of International AirlinesSaunaCan Buildings Be Designed to Resist Terrorist Attack?Americans Get TouchyWomen Staying in Mini-Skirts for LongerDefending the Theory of Evolution Still Seems Needed（新增）Narrow EscapeFinding Enlightenment in ScotlandThe Beginning of American LiteratureOlder Volcanic Eruptions词汇：impersonal /im'p?:s?n?l/ adj. 客观的；非个人的；没有人情味的；[语] 非人称的n.[语]非人称动词；不具人格的事物antique / n'ti:k/ adj. 古老的，年代久远的n. 古董，古玩startle /'stɑ:tl/ vt. vi. 使吓一跳，使惊奇n.惊愕，惊恐arid / ' rid/ adj. 干旱的，枯萎的。

毫无生气的magnetic /m g'netik/ adj. 有吸引力的，磁极的注释：1. The road crew were playing a game with dollar notes. Folding them into small planes to see whose would for the furthest.巡回乐团道具管理组的成员在用美元玩儿游戏，把纸币折成纸飞机的形状然后看谁飞得最远。

会计-注会2012版复习讲义-超详细-第一章-总论

第一章总论本章内容是会计准则中的基本准则，对全书后续章节具有统驭作用。

本章应关注的主要内容：（1）财务报告目标；（2）会计信息质量要求中的可靠性、可比性、实质重于形式和谨慎性等；（3）会计要素中的资产、收入、费用、利得和损失等。

本章基本结构框架总论第一节会计概述会计是以货币为主要计量单位，反映和监督一个单位经济活动的一种经济管理工作。

我国企业会计准则体系由基本准则、具体准则、会计准则应用指南和解释公告等组成。

2007年12月6日，内地与香港实现了两地会计准则的等效，2008年11月14日，欧盟认可中国会计准则与国际财务报告准则实现了等效。

第二节财务报告的目标财务报告的目标是向财务报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务报告使用者作出经济决策。

注意：（1）财务报告目标不再是满足国家宏观经济管理的需要。

（2）财务报告使用者主要包括投资者、债权人、政府及其有关部门和社会公众等。

【例·单选题】下列项目中，不属于财务报告目标的主要内容的是（）。

A. 向财务报告使用者提供与企业财务状况有关的会计信息B. 向财务报告使用者提供与企业经营成果有关的会计信息C. 反映企业管理层受托责任履行情况D. 反映国家宏观经济管理的需要【答案】D【解析】财务报告的目标是向财务报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务报告使用者作出经济决策。

财务报告目标不再是满足国家宏观经济管理的需要。

第三节会计基本假设与会计基础一、会计基本假设（一）会计主体会计主体，是指企业会计确认、计量和报告的空间范围。

会计主体界定了会计核算的空间范围。

会计主体不同于法律主体。

一般来说，法律主体就是会计主体，但会计主体不一定是法律主体。

●一般来说，法律主体必然是一个会计主体。

例如，一个企业作为一个法律主体，应当建立财务会计系统，独立反映其财务状况、经营成果和现金流量，它是一个会计主体。

2012CPA会计英语第二单元(完整版)

Unit 2 Financial Statement Elements-AssetsFinancial assetIAS 39 classifies financial assets under the following categories:Financial assets at fair value through profit or loss （以公允价值计量且其变动计入当期损益的金融资产）: these are held for trading or elected to be classified in this category. Derivatives are always classified as held for trading unless they are effective hedges （有效套期）.Financial assets held for trading 交易性金融资产Derivatives 衍生工具On the balance sheet at fair value with gains and losses immediately recognized through profit and loss account.Held-to-maturity investments（持有至到期投资）: are financial assets with fixed or determinable payments and fixed maturity（到期）that an entity has the positive intent and ability to hold to maturity.Loans and receivables: 贷款和应收款项Both held to maturity investments and loans and receivables are carried at amortized cost using the effective interest method （实际利率法下的摊余成本）.Available-for-sale financial assets （可供出售的金融资产）: are any financial assets designated as such or that do not fall into any of the three categories above.Available-for-sale financial assets are carried at fair value with gains and losses recognized directly in equity but recycled to income on disposal （处置时要将公允价值累计变动额从所有者权益中转出，重新计入当期损益）.Illustration:(1) A company invests $5,000 in 10% debentures. The debentures are repayable at a premium after 3 years. The effective rate of interest is 12%. What amounts will be shown in Income Statement and Balance Sheet for year 1-3?(2) A company invested in 10,000 shares of a listed company in 11/20x7 at a cost of $ 4.2 per share. At 31/12/2007, the s hares have a market value of $ 4.9. The company are planning on selling these shares in 2008/4.Prepare extracts from Income Statement for 31/12/20x7 and Balance Sheet at that date.(3) A company invested in 10,000 shares of a listed company in 10/20x7 at a cost of 4.9 per share. At 31/12/2007, the shares have a market value of $ 4.2. The company are not planning on selling these shares in the short term. Prepare extracts from Income Statement for 31/12/20x7 and Balance Sheet at that date.Solution:(1) Assumed held to maturity-amortized costIncome StatementInvestment income 1 2 3600 612 625Balance Sheet :1 2 3Non-current asset :Investment: 5,100 5,212 0WorkingYear b/f investment inc12% Cash received 10% c/f1 5,000 600 (500) 5,1002 5,100 612 (500) 5,2123 5,212 625 (500)(5,337) 0(2) This is a fair value through profit or loss asset as it is held for sale in the short term. Change in value recognized in Income Statement.Income Statement :Investment income ( 10,000 x (4.9-4.2)) 7,000Balance Sheet :Current Assets:Investment (10,000 x 4.9) 49,000(3) This is an available for sale investment.Income Statement:Investment income: 0Balance Sheet :Non-current asset:10,000 x 4.2 42,000Equity:Reserve 10,000*(4.2-4.9) (7,000)InventoryThe cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.存货成本包括采购成本，加工成本以及使存货达到目前场所和状态所发生的其他成本。

2012CPA综合阶段英语—会计

Accounting01. Impairment of Assets词汇Sign：（名词）迹象，符号No matter：不论怎样，无论，不管Business reputation/ goodwill：商誉Merger：（名词）合并，并购Service life：使用寿命，使用期限Subject to：受制于，受……管制Impairment test：减值测试Obviously：（副词）明显地Drop：（动词）下降，终止Obsolete：（形容词）废弃的，过时的Damage：（动词）损害，毁坏Substantial：（形容词）大量的，实质的，内容充实的Situated：（形容词）位于……的Adverse：（形容词）不利的，相反的Ahead of：在……之前Decline：（名词）下降，衰退Economic performance：经济绩效Net cash flow：净现金流Cash outflow：现金流出Original budget：原始预算Book value：账面价值Owner’s equity：所有者权益Maintenance：维护An enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment.企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。

No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year.因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。

2012职称英语综合类教材A级新增内容

阅读理解+第三十四篇To Have and Have NotIt had been boring hanging about the hotel all afternoon. The road crew were playing a game with dollar notes. Folding them into small planes to see whose would fly the furthest.1 Having nothing better to do，I joined in and won five，and then took the opportunity to escape with my profit. Despite the evil-looking clouds，I had to get out for a while.I headed for a shop on the other side of the street. Unlike the others，it didn't have a sign shouting its name and business，and instead of the usual impersonal modern lighting，there was an appealing glow inside. Strangely nothing was displayed in the window. Not put off by this，I went inside.It took my breath away. I didn't know where to look, where to start. On one wall there hung three hand-stitched American quilts that were in such wonderful condition they might have been newly-made. I came across tin toys and antique furniture, and on the wall in front of me, a 1957 Stratocaster guitar , also in excellent condition. A card pushed between the strings said $50. I ran my hand along a long shelf of records, reading their titles. And there was more...“Can I help you？” She startled me. I hadn't even seen the woman behind the counter come in. The way she looked at me, so directly and with such power. It was a look of such intensity that for a moment I felt as if I were wrapped in some kind of magnetic or electrical field. I found it hard to take and almost turned away. But though it was uncomfortable. I was fascinated by the experience of her looking straight into me, and by the feeling that I was neither a stranger, nor strange, to her.Besides amusement her expression showed sympathy. It was impossible to tell her age；she reminded me faintly of my grandmother because, although her eyes were friendly, I could see that she was not a woman to fall out with. I spoke at last. 'I was just looking really,' I said, though secretly wondering how much of the stuff I could cram into the bus.The woman turned away and went at once towards a back room, indicating that I should follow her. But it in no way lived up to the first room. The light made me feel peculiar, too. It came from an oil lamp that was hung from the centre of the ceiling and created huge shadows over everything. There were no rare electric guitars, no old necklaces, no hand-painted boxes with delicate flowers. It was also obvious that it must have taken years, decades, to collect so much rubbish, so many old documents arid papers.I noticed some old books, whose gold lettering had faded, making their titles impossible to read. 'They look interesting,' I said, with some hesitation. 'To be able to understand that kind of writing you must first have had a similar experience,' she said clearly. She noted the confused look on my face, but didn't add anything.She reached up for a small book which she handed to me. 'This is the best book I can give you at the moment,' she laughed. “If you use it.” I opened the book to find it full. or rather empty, with b lank white pages, but paid her the few dollars she asked for it, becoming embarrassed when I realised the notes were still folded into little paper planes. I put the book in my pocket, thanked her and left.词汇：impersonal /im'pə:sənəl/ adj. 客观的；非个人的；没有人情味的；[语] 非人称的n.[语]非人称动词；不具人格的事物antique /æn'ti:k/ adj. 古老的，年代久远的n. 古董，古玩startle /'stɑ:tl/ vt. vi. 使吓一跳，使惊奇n.惊愕，惊恐arid / 'ærid/ adj. 干旱的，枯萎的。

2012年版前景使用英语综合教程一unit 6 environment

utensils in the cafeteria is also a very easy way to go green
on a college campus. …
Part A
Text
… This can easily be done by buyintable products, especially when serving coffee, as
especially true for technological products, such as computers,
computer disks and printer cartridges. Light bulbs and batteries are just two of the many items which need to be changed fairly frequently that can also be recycled on a college campus. …
1.
2. 3.
What do you know the “strawberries” in the first picture are used for? Cues: foldable, reusable bags, recycling What are the people in the second picture doing? Cues: cleaning, mop up, volleyball court What is the locker ( 储物柜) in the third picture made of? Cues: cassette tapes, glue, stick
Part A
Lead in

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Unit 5Accounting01. Impairment of Assets词汇Sign：（名词）迹象，符号No matter：不论怎样，无论，不管Business reputation/ goodwill：商誉Merger：（名词）合并，并购Service life：使用寿命，使用期限Subject to：受制于，受……管制Impairment test：减值测试Obviously：（副词）明显地Drop：（动词）下降，终止Obsolete：（形容词）废弃的，过时的Damage：（动词）损害，毁坏Substantial：（形容词）大量的，实质的，内容充实的Situated：（形容词）位于……的Adverse：（形容词）不利的，相反的Ahead of：在……之前Decline：（名词）下降，衰退Economic performance：经济绩效Net cash flow：净现金流Cash outflow：现金流出Original budget：原始预算Book value：账面价值Owner’s equity：所有者权益Maintenance：维护An enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment.企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。

02. Share-based Payment词汇Equity settled：权益结算Share based payment：股份支付Grant：授予Right may be exercised：通常表述为exercise the right，即“行权”的意思。

Capital reserve：资本公积Accordingly：相应地Vesting period：等待期或授予期prescribed：规定的Come to end：结束，达到结尾Vested equity instrument：可行权权益工具Specified：（形容词）规定的，详细说明的，制定的Equity instrument：权益工具The equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。

As to an equity-settled share-based payment in return for services of employees, if the right may be exercised immediately after the grant, the fair value of the equity instruments shall, on the date of the grant, be included in the relevant costs or expenses and the capital reserves shall be increased accordingly.授予后立即可行权的换取职工服务的以权益结算的股份支付，应当在授予日按照权益工具的公允价值计入相关成本或费用，相应增加资本公积。

03. Business Combinations词汇Combining party：合并方Carrying amount：账面价值On the basis of：在……基础上Combining date：合并日Consideration：对价Par value/ face value：面值Retained earnings：留存收益Adopt：采取，接受Bond：债券Handling fee：手续费Initial：最初的，起初的Security：证券Credit：（名词）信贷，信用，信任，贷方，贷方余额（动词）贷记；归因于，归功于Surplus of equity security：权益性证券溢价Transaction of exchange：交换交易Acquisition date：购买日Acquirer：购买方Acquiree：被购买方Business reputation/goodwill：商誉The assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date. As for the balance between the carrying amount of the net assets obtained by the combining party and the carrying amount of the consideration paid by it （or the total par value of the shares issued）, the additional paid-in capital shall be adjusted. If the additional paid-in capital is not sufficient to be offset, the retained earnings shall be adjusted.合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。

合并方取得的净资产账面价值与支付的合并对价账面价值（或发行股份面值总额）的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。

04. Financial Instrument词汇Deduct：（动词）减、扣除Actual interest rate method/ effective interest rate method：实际利率法Be connected with：与……有关Foreign currency：外币Conversion：（金融领域）兑换，转换Cash dividend：现金股利Investee：接受投资者Distribution of dividend：发放股利An enterprise shall make subsequent measurement on its marketable financial assets according to their fair values, and may not deduct the transaction expenses that may occur when it disposes of the said financial asset in the future.交易性金融资产应当采用公允价值进行后续计量，且不扣除将来处置该金融资产时可能发生的交易费用。

05. Revenue词汇Recognize：确认Risk and reward：风险和报酬Transfer：转移，转让，转嫁Retain：保持，保留，留存，记住Effective control over：有效的控制control over：意为“对……的控制”，control通常与介词over连用Measure：（会计）计量Economic benefit：经济利益Flow into：流入Flow out：流出Incur：引发，产生，招致，蒙受No revenue from selling goods may be recognized unless the following conditions are met simultaneously:（1）The significant risks and rewards of ownership of the goods have been transferred to the buyer by the enterprise;（2）The enterprise retains neither continuous management right that usually keeps relation with the ownership nor effective control over the sold goods;（3）The relevant amount of revenue can be measured in a reliable way;（4）The relevant economic benefits may flow into the enterprise;（5）The relevant costs incurred or to be incurred can be measured in a reliable way.销售商品收入同时满足下列条件的，才能予以确认：（1）已将商品所有权上的主要风险和报酬转移给购货方;（2）既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施有效控制;（3）收入的金额能够可靠地计量;（4）相关的经济利益很可能流入企业;（5）相关的已发生或将发生的成本能够可靠地计量。

06. Long-term Equity Investments词汇Subsequent measurement：后续计量Cost method：成本法Offer：报价Active market：买卖活跃的市场，大量交易的市场Joint control：共同控制Current executable warrant：当期可执行认股权证Disinvestments：收回投资，撤资The following long-term equity investments shall be measured by employing the cost method:（1）A long-term equity investment of an investing enterprise that is able to control the invested enterprise.（2）A long-term equity investment of the investing enterprise that does not do joint control or does not have significant influences on the invested entity, and has no offer in the active market and its fair value cannot be reliably measured.下列长期股权投资应当采用成本法核算：（一）投资企业能够对被投资单位实施控制的长期股权投资。