CPA英语

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CPA英语词汇通关必备手册(审计1-4)

Auditing审计PARTⅠChina Code of Ethics for Certified Public Accountants第一部分职业道德守则1．appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2．fundamental principles 基本原则3．professional ethics 职业道德integrity 诚信objectivity / subjectivity 客观性/主观性professional competence and due care 专业胜任能力和应有的关注confidentiality 保密professional behavior 职业行为4．independence 独立性bias 偏见5．safeguard 防范措施6．self-interest 自身利益loans and guarantees 贷款和担保close business relationships 密切的商业关系employment with an audit client 与审计客户发生雇佣关系family and personal relationships 家庭和私人关系gifts and hospitality 礼品和款待lowball （向顾客）虚报低价7．self-review 自我评价8．advocacy 过度推介9．familiarity 亲密关系10．intimidation 外在压力11．conflict of interest 利益冲突12．client acceptance 接受客户关系engagement acceptance 承接业务changes in a professional appointment 客户变更委托13．second opinion 第二次意见14．custody of client assets 保管客户资产15．terminate （使）终结；（使）结束；解雇eliminate 消除，排除16．solicit 招揽；征求17．network 网络network firms 网络事务所18．public interest entities 公共利益实体audit client that are public interest entities 属于公共利益实体的审计客户19．related entities 关联实体20．engagement period 业务期间21．financial interest 经济利益22．close family member 其他近亲属immediate family 主要近亲属23．temporary staff assignments 临时借出员工24．the member of the audit team that recently served as a director, officer or specific employee of the audit client （审计项目组成员）最近曾任审计客户的董事、高级管理人员或特定员工25．acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员26．long association with an audit client 与审计客户存在长期业务关系27．provision of non-assurance services to audit clients 为审计客户提供非鉴证业务28．valuation services 评估服务taxation services 税务服务internal audit services 内部审计服务IT systems services 信息技术系统服务litigation support services 诉讼支持服务legal services 法律服务recruiting services 招聘服务corporate finance services 公司理财服务29．overdue fee 逾期收费contingent fee 或有收费referral fee 介绍费30．compensation and evaluation policies 薪酬和业绩评价政策31．actual or threatened litigation 诉讼或诉讼威胁32．nomination 任命；指派；提名33．client screening 客户甄别，客户筛选34．successor auditor 后任注册会计师present auditor 现任注册会计师predecessor auditor 前任注册会计师PART ⅡFundamentals to Audit35．audit 审计auditor 审计师；审计人员audit objective 审计目标audit plan 审计计划audit strategy 审计策略audit evidence 审计证据audit resources 审计资源36．audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险risk of material misstatements 重大错报风险Audit risk=Inherent risk ×Control risk ×Detection risk 37．misstatement 错报；虚假陈述factual misstatement 事实错报judgmental misstatement 判断错报projected misstatement 推断错报38．error 错误（无意识做错）39．manual voucher 手工传票；手工凭证electric voucher 电子传票；电子凭证40．contradiction 矛盾，对立，反驳，否认inconsistent 矛盾的，不一致的consistent with 与……一致，符合41．acceptable 可接受的unacceptable 不可接受的42．professional skepticism 职业怀疑professional judgment 职业判断43．combined approach 综合性方案44．sufficient 充分的，足够的sufficiency 充足，充分性adequate 充足的，足够的adequacy 充足，足够，适当45．appropriate 适当的；占用、拨出appropriateness 恰当，适当appropriation 拨款，挪用relevant 相关的relevance 相关，相关性reliable 可靠的reliability 可靠性，可靠程度46．available 可得到的，可利用的availability 可得性，可用性，有效性47．aggregate 合计，集合，总体，集合体；合计的、集合的48．proficiency 熟练，精通49．assertion 认定rights and obligations 权利和义务valuation and allocation 计价和分摊existence 存在occurrence 发生completeness 完整性accuracy 准确性classification and understandability 分类和可理解性cut-off 截止presentation 列报disclosure 披露50．CAATs(Computer-Assisted Audit Techniques) 计算机辅助审计技术51．application control 应用控制general control 一般52．NET(nature, extent and timing) 性质、范围和时间安排53．explicit 明确的，清楚的；直率的implicit 暗示的；含蓄的54．audit sampling 审计抽样statistical sampling 统计抽样non-statistical sampling 非统计抽样attribute sampling 属性抽样variable sampling 变量抽样55．population （抽样）总体sample 样本；例子；样品；取样sample size 样本量；样本大小56．sampling risk 抽样风险non-sampling risk 非抽样风险57．random selection 随机数选样systematic selection 系统选样haphazard selection 随意选样58．tolerable misstatement 可容忍错报tolerable rate of deviation 可容忍偏差率59．stratification 分层60．PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例规模抽样61．materiality 重要性material 重要的；实质性的62．truth and fairness 真实公允63．acknowledge 承认，认可；告知已收到acknowledge receipt 确认收到；证实收到64．judgment 判断；辨别力65．justify 证明……是正当的justification 理由；认为有理66．omission 漏报67．audit documentation 审计工作底稿working papers 审计工作底稿68．audit file 审计档案permanent audit file 永久性档案current audit file 当期档案69．audit procedure 审计程序inspection of tangible assets 有形资产的检查inspection of documentation or records 文档和记录的检查inquiry=enquiry 询问analytical procedures 分析性程序analytical review 分析性复核70．staff 职员，工作人员audit staff 审计工作人员audit staffing 审计工作人员配备71．audit engagement letter=letter of engagement 审计业务约定书72．audit trail 审计线索73．audit approach 审计方法（论）74．schedule=timetable 时间表，计划表；一览表75．entity 主体，实体76．reasonable assurance 合理保证inherent limitation 固有局限性77．confirmation 函证；确认，证实positive confirmation 积极函证negative confirmation 消极函证78．audit engagement 审计业务review engagement 审阅业务agreed-upon procedures （执行）商定程序compilation engagement 代编财务信息79．assurance engagement 鉴证业务80．accountability 负责responsibility 责任81．stewardship 管理工作82．those charged with governance 公司治理层corporate governance 公司治理83．deficiency 缺乏，不足；缺陷，缺点84．enhance the credibility 增强可信性85．exemption 豁免，免除；免税PART ⅢAuditing Procedures第三部分审计测试流程86．substantive procedure 实质性程序analytical procedure 分析程序87．internal control 内部控制test of control 控制测试implementation of control 控制实施segregation of duties 职责分离88．internal control system 内部控制制度control environment 控制环境entity’s risk assessment process 被审计单位风险评估过程information system relevant to financial reporting 与财务报告相关的系统信息control activities 控制活动monitoring of controls 对控制的监督detective control/preventative control 检查性控制/预防性控制89．risk assessment procedures 风险评估程序risk identification 风险识别responding to the assessed risks/responding to the risk assessment 针对评估的风险采取应对措施90．management bias 管理层偏向impartial 公平的，公正的，不偏不倚的91．account balance 账户余额classes of transactions 各类交易92．likelihood 可能性，可能93．authority 授权，权限；权力，职权authorize 授权，批准authentication 证明，认证；身份验证94．interim and final audits 期中和期末审计95．charges and commitments 费用和承诺96．predict 预测，预知predictability 可预测性；可预见性predictable 可预见的；可预测的97．narrative note 文字说明questionnaire 调查表，问卷flowchart 流程图checklist 清单，检查表98．implication 暗示；含义99．susceptible 易受影响的100．material weakness 重大缺陷；重大弱点101．overstatement 多计，虚增；夸大understatement 少报；保守的陈述102．significant risk 特别风险103．unusual transaction 非常规交易104．abnormal 异常的105．walk-through test 穿行测试PART ⅣTransaction Cycles第四部分交易循环106．cycle approach 循环法account approach 账户法107．sales and receivables cycle 销售和应收账款循环purchases and payables cycle 采购和应付账款循环requisition 请购，请购单procurement 采购；获得，取得108．sales system 销售系统selling(authorization) 销售（授权）goods outwards(custody) 发货（保管）109．perpetual inventory system 永续盘存制110．physical inventory counts 存货盘点111．obsolete 淘汰，废弃；过时的，淘汰的，老式的obsolescence 过时，陈旧112．goods received notes(GRNs) 收货单，验货单goods dispatched notes(GDNs) 发货单dispatch 派遣，分配113．reimburse 清偿；偿还，赔偿reimbursement清偿，偿付；偿还，退还remit 汇款remittance 汇款114．teeming and lading 截留移用，挪用现金window dressing 粉饰115．sequence 顺序，序列numerical sequence 数字顺序116．letter of authority 授权书117．negotiable securities 可流通证券，有价证券118．bank reconciliation 银行存款余额调节表bank statement 银行存款余额对账单cash count 现金盘点119．coherence 一致，连贯性120．accounting records 会计分录121．sales invoices 销售发票122．shipping documents 运输单据123．source documents 原始凭证；交易凭证124．supervision of physical inventory count 监盘125．accounting estimates 会计估计鉴于大家都没有联合起来进行整理，楼主一人整理实在耽误学习时间。

CPA 注册会计师会计讲义会计英语第五章股份支付

2019年注册会计师考试辅导会计英语第五章股份支付随着各公司股权激励机制的推行，股份支付的会计处理成为近年考试的热点。

从历年专业阶段考试情况来看，主要会考查两种股份支付方式下对报表项目的影响，具有一定的综合性。

在复习时应重点把握权益结算的股份支付和现金结算的股份支付以及集团内股份支付的处理。

I. 权益结算的股份支付的确认和计量Recognition and Measurement of Equity-settled Share-based Payments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。

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.II. 现金结算的股份支付的确认和计量Recognition and Measurement of Cash-settled Share-based Payment以现金结算的股份支付，应当按照企业承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。

A cash-settled share-based payment shall be measured in accordance with the fair value of liability assumed by the enterprise which is calculated and recognized based on the shares or other equity instruments.III. 集团股份支付的处理Accounting Treatment of Group Share-based Payments企业集团（由母公司和其全部子公司构成）内发生的股份支付交易，应当按照以下规定进行会计处理：Share-based payment transactions which occur within the group （parent company and all its subsidiaries） should follow the accounting treatments below:（一）结算企业以其本身权益工具结算的，应当将该股份支付交易作为权益结算的股份支付处理；除此之外，应当作为现金结算的股份支付处理。

实用审计英语

Introduction to auditing(审计概述)【key words and phrases】1. Audit - the objective of an audit of financial statements is to enable the CPA to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework. 审计2. CPA - Certified Public Accountant or independent CPA, the CPA is the person with final responsibility for the audit. 注册会计师3. Attestation - CPAs are engaged to issue a written communication that expresses a conclusion about the reliability of a written assertion that is the responsibility of another party. 鉴证4. Assurance - CPAs evaluate or measure a subject matter through the application of independent professional judgment to enhance the credibility of information about subject matter and thereby to improve the likelihood that the information will meet the needs of an intended use. 可信性保证5. Audit of financial statements - the CPA's performance of the necessary audit procedures to obtain sufficient appropriate audit evidence on the entity's financial statements in accordance with the requirements of the Independent Auditing Standards, and the expression of an audit opinion on the financial statements, following the CPA's acceptance of the engagement in accordance with relevant laws an regulations. 会计报表审计6. Financial statements - the annual financial statements which need to be audited by the CPA. They include the balance sheet, the profit and loss account (or the income statement), the statement of changes in financial position(or the cash flow statement), notes to the financial statements and relevant appendices. 会计报表7. Agreed-upon procedures - an CPA is engaged to vary out those procedures of an audit nature to which the CPA and the entity and any appropriate third parties have agreed and to report on factual findings. 执行商定程序8. Compilation - in a compilation engagement, the accountant is engaged to use accounting expertise as opposed to auditing expertise to collect, classify and summarize financial information. 编制9. High levels of assurance - any assurance engagement intended to provide a high, but not absolute, level of assurance. The professional accountant has obtained sufficient appropriate evidence to conclude that the subject matter conforms in all maturate respects with identified suitable criteria. 高保证水平10. Moderate levels of assurance - the professional accountant has obtained sufficient appropriate evidence to be satisfied that the subject matter is plausible in the circumstances. 中等保证水平11. Credibility 可信性、可信程度12. Reliability 可靠性、可靠程度13. Relevance 相关、相关性Introduction to CPAs(注册会计师)【key words and phrases】1. continuing professional education(CPE)-the study and research undertaken by CPAs with a view to maintaining and improving their professional competence and the standard of their professional work, and obtaining and applying relevant new knowledge, skills, laws and regulation. 职业后续教育2. A uniform CPA examination- a uniform CPA examination administered once a year by the Chinese Institute of Certified Public Accountants for state boards of accountancy to enable them to issue CPA licenses. 统一的注册会计师考试3. Professional skepticism -an attitude that includes a questioning mind and a critical assessment of audit evidence. 职业谨慎4. Objectivity - a combination of impartiality, intellectual honesty and a freedom from conflicts of interest. 客观，客观性5. Professional competence - any CPA performing independent audit work should possess professional knowledge and experience, receive appropriate professional training and possess adequate analytical capability and judgment. 专业胜任能力6. Senior/CPA-in-charge - the senior/CPA-in-charge is an individual qualified to assume responsibility for planning and conducting an audit and drafting the audit report, subject to review and approval by the manager and partner. 项目经理Audit engagement letters(审计业务约定书)【key words and phrases】1. audit engagement letter - a written agreement or contract(usually acknowledged and accepted by the client as indicated by the client's signature)that documents and confirms the CPA's acceptance of the engagement, the objective and scope of the audit, the extent of the CPA's responsibilities to the client, and the form of any reports. 业务约定书2. recurring audit - an audit performed by a continuing CPA who also performed the prior year audit. 常年审计,连续审计3. the client - the entity or individual who engages the accounting firm and signs the audit engagement letter with the accounting firm. 委托人4. the nominated CPA 被提名审计师5. change CPA 更换审计师6. the existing CPA 现任审计师7. the successor CPA - the auditors who have accepted an engagement or who have been invited to make a proposal for an engagement to replace the CPA firm that formerly served as auditors. 后任审计师8. the preceding CPA(The predecessor CPA) - the CPA firm that formerly served as CPA but has resigned from the engagement or has been notified that its services have been terminated. 前任审计师9. audit appointment 审计委托10. the agreed term 约定条款11. accept an audit engagement 接受业务委托12. the objective of the engagement 委托目的13. the scope of the audit - the review procedures deemed necessary in the circumstances to achieve the objective of the audit. 审计范围14. issue the audit report 出具审计报告15. other CPA - the CPA of another accounting firm who is responsible for performing an audit on the accounting information of one or more components of the entity 其他注册会计师16. expert - a person or firm possessing special skill or knowledge in a field other than accounting or auditing, such as an actuary. 专家17. withdraw 撤消18. an initial audit 初次审计19. the board of directors 董事会20. a change in engagement 变更约定书21. shareholder 股东22. component - the entity's division, branch, subsidiary of associated company etc. Whose accounting information is included in the financial statements as a whole, audited by the principal CPA. 组成部分Knowledge of the entity's business【key words and phrases】1. knowledge of then entity's business - a general understanding of the economic environment and the industry within which the entity operates, and a more detailed understanding of the entity's internal condition. 了解被审计单位情况2. performing an audit of financial statements 实施财务报表审计3. assess inherent and control risks 评估固有风险和控制风险4. determine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围5. a general knowledge of...，a preliminary knowledge of 初步了解...的情况6. a more particular knowledge of ... 进一步了解...的情况7. prior to accepting an engagement 承接业务委托前8. following acceptance of the engagement 承接业务委托后9. update and reevaluate information gathered previously 更新并重新评价以前收集的信息10. the prior year's working papers 以前年度工作底稿11. director 董事12. senior operating personnel 高级管理人员13. internal audit personnel, internal audit's —— corporation employees who design and execute audit programs to test the effectiveness and efficiency of all aspects of internal control. The primary objective of internal audit is to evaluate improve the effectiveness and efficiency of the various operating units of an organization rather than to express an opinion as to the fairness of financial statements. 内部审计人员，内部审计师14. internal audit reports 内部审计报告15. minutes of meeting 会议纪要16. material sent to shareholders or filed with regulatory authorities 寄送给股东或报送监管部门备案的资料17. interim financial reports 中期财务报告18. management policy manual 管理政策手册19. chart of accounts 会计科目表20. exercise professional judgement 作出专业判断21. business risks (of the client) ——the risk assumed by investors or creditors that is associated with the company's survival and profitability. 经营风险22. management response thereto 管理当局的对策23. appropriateness ——the measure of the quality of audit evidence and its relevance to a particular assertion and its reliability. 适当性24. accounting estimate 会计估计25. management representations ——representations provided by management to the CPA that are related to the financial statements, either unsolicited or in response to specific inquiries. 管理当局声明26. related party ——parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions. 关联方27. related party transaction ——a transfer of resources or obligations between related parties, regardless of whether a price is changed. 关联交易28. going concern assumption —— under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading or seeking protection from creditors pursuant to laws or regulations. 持续经营假设Audit planning【key words and phrases】1. audit plan ——a work plan, prepared by the CPA before performing detailed audit procedures, for completing an audit engagement of annual financial statements and achieving the expected audit objectives. 审计计划2. the overall audit plan —— the overall audit plan gives guidance on the expected scope of the audit and the way to perform the audit tests. It is a comprehensive plan of what the CPA's work basically involves throughout the whole process, from the acceptance of an audit engagement to the issuance of an audit report. 总体审计计划3. the detailed audit paln ——the detailed plan is prepared based on the overall audit plan. it sets out a detailed descriptionof the approach, nature, timing and extent of the audit procedures required in implementing the overall audit plan. 具体审计计划4. efficient audit (Audit in an effective manner) ——an effective audit that is performed at the lowest possible cost. 提高审计效率5. the size of the entity 被审计单位的规模6. the complexity of the audit 审计的复杂程度7. the specific methodology and technology 具体方法和技术8. financial performance 财务业绩9. material misstatement 重大虚假陈述10. significant audit areas 重点审计领域11. accounting estimate 会计估计12. coordination 协调13. review 复核14. statutory responsibility 法定责任15. time budget ——an estimate of the time required to perform each step in the audit 时间预算Error and Fraud【key words and phrases】1. error ——error refers to an unintentional misstatements or omissions in financial statements. 错误2. fraud ——fraud refers to intentional act which results in a misrepresentation of financial statement. 舞弊3. modified or additional procedures 修改或追加审计程序4. plan and perform audit procedure 计划和实施审计程序5. adequate accounting and internal control system 适当的会计和内部控制系统6. reduce but not eliminate 减少但不能消除7. manipulation 篡改8. falsification 伪造9. alteration of records or documents 更改记录和凭证10. misapproporation of assets 侵占资产11. transaction without substance 虚假交易12. misapplication of accounting policies 滥用（误用）会计政策13. the underlying records 原始凭证14. oversight or misinterpretation 疏忽或误解15. unusual pressures 异常压力16. accounting policy alternative 会计政策变更17. unusual transactions 异常交易18. incomplete files 不完整的档案19. out of balance control accounts 账户余额不平衡20. lack of proper authorization 缺乏适当的授权21. computer information systems environment 计算机信息系统环境22. inherent limitations of audit test 审计测试的固有限制23. discuss with management 与管理当局讨论24. the remedial action 纠正措施25. seek legal advice 寻求法律咨询Noncompliance with laws and regulations【key words and phrases】1. laws and regulations —— state laws, administrative regulations, departmental rulesand local laws and regulations other than the Accounting Standards for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State. 法律与规章2. noncompliance ——noncompliance refers to acts of omission or commissionby the entity being audited, either intentional or unintentional, which are contrary to the prevailing laws or regulations. Such acts, include transtractions entered into by, or in the name of, the entity or on its behalf by its management or employees. 违反，不遵守3. withdrawal from the engagement 报销审计约定4. board of directors 董事会5. senior management 高级管理层6. detect noncompliance laws and regulations 发现违反法律和规章的行为7. deliberate failure to record transactions 故意漏记交易8. senior management override of control 高级管理层逾越控制9. intentional misrepresentations being made to the CPA 故意对注册会计师作出错误的陈述10. written representation 管理当局声明11. the suspected noncompliance 涉嫌存在违法行为12. audit committee ——a committee of a corporation's board of that engages independent auditors, reviews audit findings monitors activities of the internal staff, and intervenes in any disputes between management and the independent auditors. Preferably, members of the audit committee are directors, that is, members of the board of directors who do not also serve as corporate officers. 审计委员会13. supervisory board 监事会14. regulatory and enforcement authorities 监管和执法部门Audit materiality【key words and phrases】1. materiality ——the seriousness of misstatements or omissions in the entity's financial statements. The degree of the seriousness may affect the judgement or decisions made by users of financial statements in certain specific circumstances. 重要性2. exceed the materiality level 超过重要性水平3. approach the materiality level 接近重要性水平4. an acceptably low level 可接受水平5. the overall financial statement level and in related account balances and transaction levels 会计报表层面和相关账户、交易层面6. misstatement or omissions 错报或漏报7. the detected but uncorrected misstatements or omissions 已发现但尚未调整的错报或漏报8. the detected and the projected misstatements or omissions 已发现的和推断的错报或漏报9. aggregate 总计、合计10. subsequent events —— both events occurring between the balance sheet date andthe date of the audit report and events occurring between the date of the audit report and the date the financial statements are issued, which have an impact on the financial statements. 期后事项11. contingencies 或有事项12. extend the scope of the substantive test 扩大实质性测试范围13. adjust the financial statements 调整会计报表14. perform additional audit procedures 实施追加的审计程序15. carry out extended or additional tests of control 实施扩大或追加的控制测试16. modify the nature, timing and extent of planned substantive procedures. 修改计划的实质性测试程序的性质、时间和范围Audit risk【key words and phrases】1. audit risk ——the risk that the CPA gives an inappropriate audit opinion when the fianncial statements are materially misstated. Audit risk has three components: inherent risk, control risk and detection risk 审计风险2. inherent risk —— the susceptibility of an account balance or class of transactions to misstatement that could be material, individually or when aggregated with misstatements in other balances or classes, assuming that there were no related internal controls. 固有风险3. control risk ——the risk that a misstatement, that could occur in an account balance or class of transactions and that could be material individually or when aggregated with misstatements in other balances or classes, will not be prevented or detected and corrected on a timely basis by the accounting and internal control systems. 控制风险4. detection risk —— the risk that an CPA's substantive procedures will not detect a misstatement that exists in an account balance or class of transactions that could be material, individually or when aggregated with misstatements in other balances or classes. 检查风险5. an acceptably low level 可接受的低水平6. inappropriate audit opinion 不适当的审计意见7. material misstatement 重大的错报8. analytical procedures risk 分析性测试风险9. substantive tests of the detail risk 实质性测试风险10. tolerable misstatement 可容忍误差11. the combined level of inherent and control risks 固有风险和控制风险的综合水平12. the acceptable level of detection risk 可接受的检查风险13. planned assessed level of control risk ——the level of control risk auditor uses in developing a preliminary audit strategy which includes an appropriate combination of tests of controls and substantive tests. 控制风险的评估水平14. small business ——a business that has a low level of turnover or of total assets, few employees and limited segregation of duties. 小规模企业Internal control【key words and phrases】1. accounting system ——the series of tasks and records of an entity by which transactions are processed as a means of maintaining financial records. Such systems identify, assemble, analyze, calculate, classify, record, summarize and report transactions and other events.2. internal control system ——all the policies and procedures (internal controls) adopted by the management of an entity to assist in achieving management's objective of ensuring, as far as practicable, the orderly and efficient conduct of its business, including adherence to management policies, the safeguarding of assets, the prevention and detection of fraud and error, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information.3. control environment —— the overall attitude, awareness and actions of directors and management regarding the internal control system and its importance in the entity.4. control procedures ——those policies and procedures in addition to control environment which management has established to achieve the entity's specific objectives.5. compliance test6. test of control ——tests directed toward the design or operation of a control to assess its effectiveness in preventing or detecting material misstatements of financial statement assertions.7. walk-through test ——a test of the accuracy and completeness of the CPAs' working paper description of internal control. A walk-through is performed by tracing several transactions through each step of the related transaction cycle, noting whether the sequence of procedures actually performed corresponds to that described in the audit working papers.8. management letter —— a report to management containing the written recommendations made by the CPA with respect to material internal control weaknesses identified during the audit, which may result in material misstatements or omissions in the entity's financial statements9. material weakness in internal control —— a reportable condition in which the risk that material errors or irregularities might occur and not be detected.10. risk assessment —— the identification, analysis, and management of risk relevant to the preparation of financial statements that are fairly presented.11. control activities —— the policies and procedures that help ensure that necessary actions are taken to address the risks involve in the achievement of the entity's objectives.12. information —— the information system relevant to financial reporting objectives, which includes the accounting system, consists of methods and records established to record, process, summarize, and report an entity's transactions and to maintain accountability for the related assets and liabilities.13. communication ——communication involves providing an understanding of individual roles and responsibilities pertaining to internal control over financialreporting.14. monitoring ——monitoring is a process that assesses the quality of internal control over time.15. procedures manual16. job descriptions17. flow chart —— a graphic representation of the major steps and logic of a system or a series of procedures.18. written narrative ——memoranda that describe the flow of transaction cycles, identifying the employees performing various tasks, documents prepared, records maintained, and the division of duties. Written narratives are more flexible than questionnaires, but by themselves are practical only for describing relatively small, simply systems.19. questionnaire —— questionnaires are usually designed to describe internal control in audit working papers so that "no" answers prominently identify weaknesses in internal control.20. reperformance of internal control21. computer-assisted audit techniques22. communication with management —— a CPA's enquiring or informing the entity's management of matters relevant to the audit of financial statements or discussing such matters with the entity's management.Audit evidence【key words and phrases】1. audit evidence ——the information obtained by the CPA in arriving at the conclusions on which the audit opinions is based. 审计证据21. enquiry —— enquiry consists of the CPA questioning the relevant staff in written form of orally. 询问22. confirmation ——confirmation consists of the CPA's written correspondence with third parties to corroborate information contained in the entity's accounting records. 函证23. computation ——computation consists of the CPA checking the arithmetical accuracy of the data in the entity’s source documents and accounting records, or of the CPA performing independent calculations. 计算24. analytical procedures ——analytical procedures consist of the CPA analyzing material ratios or trends, including the investigation of unusual fluctuations and their differences from the expected amounts and relevant information. 分析性程序25. vouch ——to verify the accuracy and authenticity of entries in the accounting records by examining the original source documents supporting the entries. 核对26. aged trial balance —— a listing of individual customers’accounts classified by the number of days subsequent to billing, that is, age, serves as a preliminary step in estimating the collectibles of accounts receivable. 账龄分析表27. trace —— the direction of testing is from selecting an accounting transaction( a source document) to the journal or ledger. 追查Audit sampling【key words and phrases】1.audit sampling —— the CPA’s performance of tests on certain number of sampleitems selected from the population when the CPA performs the audit procedures.The CPA then projects the characteristics of the population based on the results of the tests. 审计抽样2.error ——either control deviations, when performing tests of control, ormisstatements, when performing substantive procedures. Similarly, total error is used to mean either the rate of deviation or total misstatement. 误差3.anomalous error ——an error that arises from an isolated event that has notrecurred other than on specifically identifiable occasions and is therefore not representative of errors in the population. 偶发性误差4.expected error —— the error that the CPA expects to present in the population.预期误差5.population —— the entire set of data from which a sample is selected and aboutwhich the CPA wishes to draw conclusions. For example, all of the items in an account balance or a class of transactions constitute a population. A population may be divided into strata, or sub-populations, with each stratum being examined separately. The term population is used to include the term stratum. 总体6.sampling risk —— arises from the possibility that the CPA’s conclusion, based ona sample may be different from the conclusion reached if the entire populationwere subjected to the same audit procedures. 抽样风险7.non-sampling risk ——arises from factors that cause the CPA to reach anerroneous conclusion for any reason not related to the size of the sample. For example, most audit evidence is persuasive rather than conclusive, the CPA might use inappropriate procedures, or the CPA might misinterpret evidence and fail to recognize an error. 非抽样风险8.sampling unit ——the individual items constituting a population, for examplechecks listed on deposit slips, credit entries on bank statements, sales invoices or debtor s’ balances, or a monetary unit. 抽样单位9.statistical sampling ——any approach to sampling that has the followingcharacteristics: (1)random selection of a sample; and (2)use of probability theory to evaluate sample results, including measurement of sampling risk. 统计抽样A sampling approach that does not have characteristics (1) and (2) isconsidered non-statistical sampling. (非统计抽样)10.stratification —— the process of dividing a population into subpopulations, eachof which is a group of sampling units which have similar characteristics (often monetary) 分层11.tolerable error —— the maximum error in population that the CPA is willing toaccept. 可容忍误差12.the risk of under reliance ——because of the sample result, the CPA does notadequately rely on the internal controls which could actually be relied upon. 信赖不足风险13.the risk of over reliance —— because of the sample result, the reliance the CPAplaces on the internal controls exceeds the reliance exceeds the reliance that should actually be placed on them. 信赖过度风险14.the risk of incorrect rejection ——although the sample result supports theconclusion that an account balance is materially misstated, in fact it is not materially misstated. 误拒风险15.the risk of incorrect acceptance ——although the sample result supports theconclusion that an account balance is not materially misstated, in fact it is materially misstated. 误受风险16.the rate of deviation 偏离程度17.sample size 样本量18.required confidence level 可信赖水平19.the number of sampling units in the population 总体中样本单位的数量20.methods used 所选用的方法21.effective audit —— an audit that achieves the planned degree of effectiveness indetecting any material misstatement in the client’s financial statements. 审计效果22.efficient audit —— an effective audit that is performed at the lowest possible cost.审计效率Audit working papers【key words and phrases】1.audit working papers (documentation) ——the audit working records andmaterials prepared, or obtained, by CPA in connection with the performance of the audit. 审计工作底稿2.working trial balance ——the working trial balance links the amounts in thefinancial statements to the audit working papers. It contains columns for working paper references, the prior year’s balance, the unadjusted current-year balances, and columns for adjusting and reclassification entries. 试算平衡表3.adjusting and reclassification entries ——adjusting entries are made to correcterrors in the client’s records. Reclassification entries are made to provide proper presentation of information on the financial statements. Adjusting entries are posted in both the client’s records and the working trial balance. Reclassification entries are not posted to the client’s records. 调整和重分类分录4.audit mark —— CPAs use audit marks as a way of documenting work performed.Audit mark is typically explained or defined at the bottom of the working paper, although many firms use a standard set of audit marks. 审计标识5.indexing and cross-referencing ——this process of indexing andcross-referencing provides a trail from the financial statements to the individual working papers that a reviewer can easily follow. 索引和交叉索引6.permanent audit files —— those audit files which contain information that is notfrequently changed and is referred to cover a long period of time. They also contain information of continuing relevance to, or with a direct impact on, succeeding audits. 永久性档案7.current audit files ——those audit files, the contents of which vary frequently.They are primarily used for the audit of the current period and for reference in thenext subsequent period. 当期档案prehensive working papers —— audit working papers prepared by the CPAduring the audit planning and reporting states. They are used for planning, controlling and concluding the audit engagement as a whole and for documenting the audit opinion. 综合类工作底稿9.audit-oriented working papers ——audit working papers prepared by the CPAregarding his performance of specific audit procedures during the audit implementation stage. 业务性工作底稿10.reference working papers —— the audit working papers used merely for referencewhich are prepared by the CPA in the course of the audit. 备查类工作底稿11.the use of standardized working papers 使用标准的工作底稿12.checklists 核对用清单Audit reporting【key words and phrases】1.audit report —— the written document which expresses the CPA’s audit opinionon the entity’s annual financial statements, following the performance of the necessary audit procedures in accordance with the requirements of the Independent Auditing Standards. 审计报告2.the truthfulness of the audit report ——the requirement that the audit reportshould objectively reflect the CPA’s scope and basis of the audit, the audit procedures performed and the audit opinion that should be expressed. 审计报告的真实性3.the legitimacy of the audit report ——the requirement that the preparation andissuance of the audit report should be in accordance with the requirements of both the Law of PRC on CPA and the Independent Auditing Standards. 审计报告的合法性4.entity —— an enterprise, or an institution managed on a commercial basis, whichis responsible for the preparation and submission of financial statements and audited by the CPA. 被审计单位，客户5.addressee of the audit report ——the client of the audit engagement. The fullname of the addressee should be stated in the audit report. 审计报告的收件人6.unqualified opinion ——an unqualified opinion should be expressed when theCPA concludes that。

常用职位英语

常用职位英语常用职位英语大全英语已经发展了1400多年。

英语的最早形式是由盎格鲁-撒克逊人移民于5世纪带到英国的一组西日耳曼语支（Ingvaeonic）方言，被统称为古英语。

下面为大家带来常用职位英语，快来看看吧。

职场中的.职位英语(一)Accounting Assistant会计助理Accounting Clerk记帐员Accounting Manager会计部经理Accounting Stall会计部职员Accounting Supervisor会计主管Ace Reporter名记者Acting General Manager代总经理Acting President大学代理校长Administration Controller政务总监Administration Manager行政经理Administration Staff行政人员Administrative Assistant行政助理Administrative Clerk行政办事员Advertising Staff广告工作人员Aeronautical Engineer航空工程师Agronomist农艺师Airlines Sales Representative 航空公司定座员Airlines Staff航空公司职员Ambassador大使Anaesthetist麻醉师Application Engineer应用工程师Architect建筑师Assistant Accountant助理会计师Assistant Cameraman摄影师助手Assistant Chief Engineer副总工程师Assistant Editor助理编辑Assistant Engineer助工assistant general mangaer助理总经理Assistant Manager副经理Assistant to General Manager总经理助理Assistant助理Associate Director副董事Associate Professor副教授Associate Research Fellow副研究员Associate Researcher/Associate Research Fellow 副研究员Associate Researcher副研究员Attending Doctor/Physician-in-Charge主治大夫Attending Doctor主治大夫Attorney律师Audio Operator声音操作员Automation Engineer自动工程师Bond Analyst证券分析员Bond Trader证券交易员Boom operator吊杆操作员Business Controller业务主任business manager业务部经理Business Manager业务经理Business Reporter工商记者Buyer采购员Cable Man电缆管理员Cashier出纳员Chairman of the Board/Chairman董事长Chairman主席Chancellor大学校长Chartered Accountant/CPA(Certified Public Accountant) 注册会计师Chemical Engineer化学工程师Chief AccountantChief Engineer总工程师Chief of Staff参谋长Chief Reporter采方主任Chief Reporter主任记者civil engineer土木工程师Clerk Typist & Secretary文书打字兼秘书Clerk/Receptionist职员/接待员Cold Storage Engineer冷藏工程师Commrecial Agent商业代理人Computer Data Input Operator 计算机资料输入员Computer Engineer计算机工程师Computer Processing Operator 计算机处理操作员Computer System Manager计算机系统部经理Conslar Aent领事代理Constructional engineerConsul General总领事Consul领事Consulting engineer顾问工程师Controller of sales营业总监Copywriter广告文字撰稿人Councillor参赞职场中的职位英语(二)CPA(Certified Public Accountant)注册会计师Data Processor资料员Dean of College/Head of College学院院长Dean教务长Dean院长Department Chairman/Department Head 系主任Department Chairman系主任Department Head系主任Department Manager部门经理Deputy Director General副处长Deputy General Manager副总经理Deputy Prime Minister Manager副首相Designer设计师Director General局长Director in Charge of General Affairs 总务长Director of Teaching Affairs/Dean教务长Director of Teaching and教导主任Director董事,主任Discipline Class Adviser/Head Teacher 班主任Distribution Manager发行部经理Economic Research Assistant经济研究助理Economist/Economic Manager经济师Editor in Chief总编辑Editor编辑electric engineer电机工程师Electrician电工Electronic Engineer电子工程师Engineer工程师Engineering Manager工程部经理Engineering Technician工程技术员English Instructor/Teacher英语教师Export Sales Manager外销部经理Export Sales Staff外销部职员F.X. (Foreign Exchange)Clerk外汇部职员F.X. Settlement Clerk外汇部核算员英语已经发展了1400多年。

cpa会计英语词汇

Unit 4 Accounting PART I Fundamentals toAccounting第一部分会计基本原理1.accounting[ə'kaʊntɪŋ]n.会计2.double-entry system复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption会计基本假设4.accounting entity会计主体5.going concern持续经营6.accounting periods会计分期7.monetary measurement 货币计量8.accounting basis会计基础9.accrual[ə'krʊəl]basis权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue [ə'kruː] v. 积累，自然增长或利益增加，产生10.accounting policies 会计政策11.substance over form 实质重于形式12.accounting elements 会计要素13.recognition[rekəg'nɪʃ(ə)n] n. 确认13-1 initial recognition[rekəg'nɪʃ(ə)n]初始确认【讲解】recognize ['rɛkəg'naɪz] v.确认14.measurement['meʒəm(ə)nt] n. 计量14-1 subsequent ['sʌbsɪkw(ə)nt]measurement 后续计量15.asset['æset] n. 资产16.liability[laɪə'bɪlɪtɪ]n.负债17.owners’ equity所有者权益18.shareholder’s equity股东权益19.expense[ɪk'spens; ek-]n. 费用20.profit['prɒfɪt]n. 利润21.residual[rɪ'zɪdjʊəl]equity剩余权益22.residual claim剩余索取权23.capital['kæpɪt(ə)l] n.资本24.gains[ɡeinz] n. 利得25.loss[lɒs] n. 损失26.Retained earnings留存收益27.Share premium股本溢价28.historical cost历史成本【讲解】historical [hɪ'stɒrɪk(ə)l]adj. 历史的,历史上的historic [hɪ'stɒrɪk] adj.有历史意义的,历史上著名的28-1 replacement [rɪ'pleɪsm(ə)nt] cost 重置成本29.BalanceSheet/Statement ofFinancial Position 资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement现金流量表29-3 Statement of changesin owners’equity (orshareholders’equity)所有者权益（股东权益）变动表29-4 notes [nəʊts] n. 附注PART II FinancialAssets*第二部分金融资产* 30.financial assets金融资产e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.【讲解】give rise to 引起，导致31.cash on hand 库存现金32.bank deposits[dɪ'pɒzɪt]银行存款33.A/R, account receivable应收账款34.notes receivable应收票据35.others receivable其他应收款项36.equity investment股权投资37.bond investment债券投资38.derivative financial instrument衍生金融工具39.active market活跃市场40.quotation[kwə(ʊ)'teɪʃ(ə)n]n. 报价41.financial assets atfair value throughprofit or loss以公允价值计量且其变动计入当期损益的金融资产41-1 those designated asat fair value throughprofit or loss 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41-2 financial assetsheld for trading 交易性金融资产42.financial liability金融负债43.transaction costs交易费用43-1 incrementalexternal cost 新增的外部费用【讲解】incremental [ɪnkrə'məntl]adj. 增量的,增值的44.cash dividenddeclared but notdistributed 已宣告但尚未发放的现金股利投资收益45.profit and lossarising from fair valuechanges公允价值变动损益46.Held-to-maturityinvestments持有至到期投资47.amortized cost摊余成本【讲解】amortized [ə'mɔ:taizd]adj.分期偿还的,已摊销的48.effective interestrate实际利率49.loan[ləʊn] n. 贷款50.receivables[ri'si:vəblz]n. 应收账款51.available-for-salefinancial assets可供出售金融资产52.impairment offinancial assets金融资产减值52-1 impairment loss offinancial assets 金融资产减值损失53.transfer of financialassets金融资产转移53-1 transfer of thefinancial asset in itsentirety 金融资产整体转移53-2 transfer of a part ofthe financial asset 金融资产部分转移54.derecognition[diː'rekəg'nɪʃən] n. 终止确认，撤销承认recognition54-1 derecognize [diː'rekəgnaɪz] v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled. 【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。

会计中级职称英语

会计中级职称英语在会计领域，中级职称通常会有不同的称谓，具体名称可能因国家、行业和组织而异。

以下是一些通用的会计中级职称及相关表达：1.中级会计师（Intermediate Accountant）She recently earned the title of Intermediate Accountant.（她最近获得了中级会计师的职称。

）2.高级会计助理（Senior Accounting Assistant）After several years of experience, he was promoted to Senior Accounting Assistant.（经过几年的经验积累，他被提升为高级会计助理。

）3.注册会计师（Certified Public Accountant - CPA）Becoming a CPA is often considered an intermediate milestone in an accountant's career.（成为注册会计师通常被认为是会计职业中的中级里程碑。

）4.高级财务分析师（Senior Financial Analyst）She has progressed from Junior Financial Analyst to Senior Financial Analyst.（她从初级财务分析师晋升为高级财务分析师。

）5.中级内部审计师（Intermediate Internal Auditor）The company is currently seeking candidates for the position of Intermediate Internal Auditor.（公司目前正在寻找中级内部审计师的候选人。

）6.管理会计师（Management Accountant）He is working towards becoming a Management Accountant, the next step in his career progression.（他正努力成为管理会计师，这是他职业发展的下一步。

CPA 注册会计师会计讲义会计英语第六章或有事项

2019年注册会计师考试辅导会计英语第六章或有事项本部分在历年专业阶段考试中涉及分数较少，但在2009年也独立考核过主观题，并可以选用英文作答。

本章内容比较简单，在复习中应熟练掌握或有事项的处理原则，争取在考试中对这部分题目做到“手到擒来”。

I.或有负债和或有资产或有负债无论是现时义务，还是潜在义务均不符合负债的确认条件，因而不能确认，只能在附注中披露。

No matter it is a current obligation or a potential obligation , contingent liability couldn’t be recognized because the liability recognition criteria are not met. It only can be disclosed in note.或有资产，是潜在资产，不符合资产的确认条件，因而不能确认，只有在很可能导致经济利益流入企业时才能在附注中披露。

Contingent asset is potential asset and should not be recognized because it is not satisfying the asset recognition criteria and will be disclosed in the notes once it would most likely lead to economic benefit flowing into the business.II. 预计负债的确认 Recognition of provision与或有事项相关的义务同时满足下列条件的，应当确认为预计负债：The obligation pertinent to a contingency shall be recognized as provision when the following conditions are satisfied simultaneously:（1）该义务是企业承担的现时义务；That obligation is a current obligation of the enterprise；（2）履行该义务很可能导致经济利益流出企业；It is likely to cause any economic benefit to flow out of the enterprise as a result of performance of the obligation;（3）该义务的金额能够可靠地计量。

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。

2012CPA综合阶段英语—审计

Unit 2Risk Assessment and Response, Audit Reportand Consideration on Special Items《中国注册会计师审计准则第1211号——通过了解被审计单位及其环境识别和评估重大错报风险》作为专门规范风险评估的准则，规定注册会计师应当了解被审计单位及其环境，以充分识别和评估财务报表重大错报风险，设计和实施进一步审计程序。

China Auditing Standards No.1211 Identifying and assessing the risks of material misstatement by understanding the entity and its environment states that auditors should understand the entity and its environment, in order to fully identify and assess the material misstatement risk of the financial statements, design and implement further audit procedures.注册会计师应当实施下列风险评估程序：Procedures of risk assessment are as follows:询问管理层和被审计单位内部其他相关人员Inquiries分析程序Analytical procedures观察和检查Observation and inspection了解被审计单位及其环境总体要求：Overall requirements for the entity and its environment:注册会计师应当从下列方面了解被审计单位及其环境：The auditor should understand the entity and its environment as follows相关行业状况、法律环境与监管环境及其他外部因素Related industry status, legal and regulatory environment and other external factors被审计单位的性质The nature of the entity被审计单位对会计政策的选择和运用The selection and application of accounting policy被审计单位的目标、战略以及可能导致重大错报风险的相关经营风险The objectives, strategy and business risk that can lead to material misstatement risks对被审计单位财务业绩的衡量和评价Measurement and evaluation of financial performance被审计单位的内部控制The internal control了解被审计单位的内部控制Understanding the Internal control of the entity内部控制的含义和要素The definition and elements of the internal control内部控制是被审计单位为了合理保证财务报告的可靠性、经营的效率和效果以及对法律法规的遵守，由治理层、管理层和其他人员设计与执行的政策及程序。

剑桥英语CPA介绍

Certiﬁcate ofProﬁciency in EnglishInformation for CandidatesWhy take the Certiﬁcate of Proﬁciency inEnglish (CPE)?If you are able to function effectively in almost any English-speaking context and are approaching a standard of English similar to that of an educated native speaker,then CPE is the exam for you.CPE is the highest-level Cambridge ESOL exam,at Level C2 of the Council of Europe’s Common European Framework of Reference for Languages (CEFR).Success at this levelrepresents a signiﬁcant personal achievement.Why take a Cambridge ESOL exam?Develop effective communication skills•The Cambridge ESOL examinations cover all four language skills – listening,speaking,reading and writing.They include a range of different types of question which test how well you can use English,so that you develop the full range of skills you need to communicate effectively in a variety of contexts.Quality you can trust•Cambridge ESOL carries out extensive research.This includes ensuring that all our questions are tested on candidates before they are put into a real examination to make sure that you get the fairest,most accurate result,and that they are most relevant to the range of uses for which you need English.Worldwide recognition•Universities and employers all over the world recognise Cambridge ESOL exams as a measure of your achievement in English.Whether you are hoping to study architecture in Australia or work in IT in Italy,a Cambridge ESOL examination is a valuable stamp in your passport to success.University of Cambridge ESOL Examinations (Cambridge ESOL) offers the world’s leading range of qualiﬁcations for learners and teachers of English.Around 1.75 million people in over 135 countries take Cambridge ESOL exams each year.What does CPE involve?This booklet is a brief introduction to CPE.We show examples from each part of the exam,but in some cases we do not show the full text or all the questions.If you would like to see a full sample paper for CPE you can download one from our website at:/support/dloads/cpe_downloads.htmInformation for Candidates –CPEPaper 1: ReadingTime: 1 hour 30 minutesPart 1In Part 1,you have to read three unrelated texts in each of which there are six gaps.For each gap you have to choose the right word or phrase from a list of four to ﬁll the gap. For some gaps you need to decide between words which have a similar meaning (for example ‘leaking’,‘pouring’,‘spilling’ or ‘ﬂowing’),but for others your knowledge of ﬁxed phrases,idioms or collocations (e.g.‘pay attention + to’),phrasal verbs or linkers like ‘as soon as’ will help you ﬁnd the right answer.The example below is a text about a type of parrot found in New Zealand.Read the text and try to ﬁnd the correct answer (A,B.C or D) for each gap.Remember that you will have to read two more texts like this and answer 12 more questions in Part 1 of the real exam.In this part of the Reading paper,there are four short texts for you to read.All the texts share a common theme,but come from different sources and may vary in style.Each text is followed by two multiple-choice questions and you have to identify the correct option in each case from a choice of four.In the example below we show you the ﬁrst text from a series of four texts,all of which were concerned in some way with music and musicians.Read the text and try to answer the two questions which follow.Choose the correct answer (A,B,C or D).In Part 3 you have to read a text in which there are seven gaps.After the text there are eight extracts and you have to decide which extract ﬁts each gap best.One of the extracts does not ﬁt any of the gaps.In the example below,we show you part of a text about how people take in information, as well as ﬁve of the eight extracts which appeared in the real exam.Read the text andtry to decide which extract ﬁts in each of the four gaps in the shortened text (27–30)....A B C D EIn Part 4,you have to read a long text and answer seven multiple-choice questions about it.To answer the questions correctly you need to understand the main idea and detail of the text and any opinions or attitudes which are expressed in it.In the example below,we show you part of a magazine article about biography and four of the seven questions which candidates had to answer in the real exam.Read the text and try to answer the questions (A,B.C or D)....Paper 2: WritingTime: 2 hoursPart 1 – Compulsory TaskFor this part of the Writing paper,you may have to do one of the following things:•present and defend an argument•express and then justify an opinion•explain a problem and suggest a solution•evaluate ideas and make recommendations.The input material you have to read will always present at least three points,all ofwhich you must discuss in your answer,but you should also add your own views andopinions.In total you have to write 300–350 words.In the example below,you have some comments which were made by young people in aradio discussion on the subject of different attitudes to work.The programme editor hasinvited listeners to send in their views.You decide to write a letter responding to thepoints raised and giving your own opinions.Write your letter. Do not write any addresses.Part 2In Part 2,you must choose one of the four options.For each one there is a context,a topic,a purpose for writing and a target reader.You may be asked to write an article,a letter,a proposal,a report or a review for Questions 2–4; for Question 5 the task may be to write an article,an essay,a letter,a report or a reviewIn the example below,you can choose to write a review (Question 2),a report (Question3) or an article (Question 4).For Question 5 you have a choice of three questions based on the set texts.Whatever option you choose,be sure to read the instructions carefully.In total,you have to write approximately 300–350 words.Paper 3: Use of EnglishTime: 1 hour 30 minutesPart 1In Part 1 you have a text to read in which there are ﬁfteen numbered gaps (plus one gap as an example).You have to ﬁnd the right word to ﬁll each gap.The right answer is always a single word,but there may be more than one acceptable answer for each gap.In the example below,you have a text about an author who wrote a famous book about food.The ﬁrst gap (0) is an example and the answer was ‘whose’.For each of the other numbered gaps (1–15) see if you can ﬁnd the missing word.Part 2Part 2 is a word-building task.You have to read a text which has ten gaps in it.There is also one gap as an example.At the end of each line in which there is a gap you will ﬁnd a ‘prompt’ word.You have to change the prompt word into a different form so that it ﬁts the gap correctly.In the example below,you have a text about curiosity.The ‘prompt’ word ‘EXIST’ at the end of the first line becomes ‘existence’ to complete the ﬁrst gap (0).Read the rest of the text and try to work out what the answers are for questions 16–25.Part 3 tests your knowledge of vocabulary (e.g.collocation,phrasal verbs and word combinations).There is an example at the beginning to show you what to do.You then have six questions.Each question contains three sentences,each of which has a missing word.For all three sentences,the missing word is the same and it must be the same part of speech.Below we show you the example and the ﬁrst three questions from a real past paper.In the example,you can see that the word you need for all three sentences is the adjective ‘strong’.While ‘strong’ is used in its literal sense as the opposite of weak to describe physical strength in the second sentence,it collocates with ‘case’ in the ﬁrst sentence in its more metaphorical meaning of ‘effective’ and with ‘views’ in the third sentence more in the meaning of ‘powerful’.See if you can ﬁnd the right word for questions 26 to 28.Part 4 is a word transformation exercise.There are eight questions and,for each one,you have to read a ‘lead-in’ sentence which is followed by a key word and a response sentence which has a beginning and an end but a missing section in the ing the key word,you have to rewrite the lead-in sentence in the format of the response sentence so that it has the same meaning.You can use between three and eight words for your answer,but you must include the key word as it appears on the exam paper.Below is an example and we then show you four of the eight questions which candidates had to answer in a real exam.Read questions 32–35 and see if you can ﬁnd the right answer.Part 5In Part 5 you have to read two texts which have been taken from different sources,but which are about the same topic.There are two comprehension questions to answer for each text.For the ﬁnal question you have to write a well-constructed and grammatically accurate summary of the subject of the two texts in 50–70 words.You have to write complete sentences in a formal/neutral style and you have to use your own words as far as possible.In the example below,you have two texts about how sound affects drivers.Read the texts and see if you can answer the comprehension questions.Which points should you include in your summary?Paper 4: ListeningTime: 40 minutes (approximately)In the exam you will hear each recording twice.If you have access to the internet,you can ﬁnd the recordings for tasks below on the Cambridge ESOL website at:/support/dloads/cpe_downloads.htmPart 1In Part 1 of the Listening test,you have to listen to four separate recordings.For each recording there are two multiple-choice questions,each with three options,which you have to answer.The four recordings will each be different and may be monologues, prompted monologues (introduced by,for example,an interviewer) or conversations. Each question focuses on a different aspect of the text,for example:•What is the speaker’s attitude to people who complain?•In the speaker’s opinion,what explains the team’s recent lack of success?•What is the programme going to be about?•What should you do if you want to enter the competition?Below we show you the questions which candidates had to answer for two of the four extracts from a real exam.The recording for Part 2 is a monologue or prompted monologue.The content is designed for a non-specialist audience and the subject matter will be of an informative nature.You have to listen very carefully for speciﬁc words or phrases and write the information down to complete the sentences on the question paper.You will need one to three words for each gap and you must spell all the words correctlyIn the example below,you hear part of a radio programme in which food historian Andrew Dalford talks about pepper,one of the commonest spices.You have to listen for the missing words and write them in the gaps (9–17).In Part 3,you will hear a conversation between two or three speakers.The conversation lasts approximately 4 minutes.There are five questions,each with four possible answers,and you have to decide which the right one is.In the example below,the recording is a radio discussion on the subject of dictionaries. You have to listen to the discussion and try to decide which the correct answer (A,B,C or D) is for each question.We show you all ﬁve questions which candidates had to answer in the real exam.Part 4In Part 4 you listen to a discussion between two speakers,one male and one female. Sometimes you will also hear the voice of a presenter who introduces the speakers and the topic and asks some questions.The purpose of this type of exercise is to test your ability to listen for opinion,agreement or disagreement,whether this is stated or not. You then have a series of six statements about the content of the discussion to read.For each statement,you have to decide between three possibilities: only Speaker 1 expresses the view given in the statement,only Speaker 2 expresses this view or both of them agree.In the example below,the recording is of two friends,Dominic and Sue,who are discussing formality in the workplace.For each of the six opinions,candidates wereasked to write S if Sue expresses the opinion,D if the opinion was expressed by Dominic and B,if both Sue and Dominic agree.Paper 5: SpeakingTime: 19 minutes per pair of candidatesYou take the Speaking test with another candidate.There are two examiners: one of them (the assessor) does not take part in the interaction but assesses your performance according to five analytical scales; the other examiner (the interlocutor) conducts the test and tells you what you have to do.The interlocutor also gives you a global mark for your performance in the test as a whole.Part 1 – InterviewIn Part 1 of the Speaking test,the interlocutor will ask each of you a minimum of three questions about your everyday life,work experience,interests or travel.You will have an opportunity to give general information about yourself but you will also be asked to express an opinion.The kind of questions candidates have had to answer in this part of the Speaking test are:•How important is it to speak a foreign language in your country?•What do you look forward to most when you go home at the end of the day?•With more shopping being done over the internet,what future is there for ordinary shops?•If you could live in any country,apart from your own,which would it be?How would you answer these questions?Part 2 – Collaborative taskIn this part of the test the interlocutor will give you spoken instructions and one or more pictures to look at.There are two phases to the Part 2 task.First,the interlocutor will ask you and your partner to focus on some aspects of one or more pictures and you will have one minute to discuss these together.The interlocutor will then give you instructions for a decision-making task which you have to carry out with the other candidate.There is no right or wrong answer for this,but you need to explore as many aspects of the task as you can to show the range of language you have.You have 3 minutes for the second part of the task.In the example below,the pictures show people in different kinds of situations.In the first phase,the interlocutor asked the candidates to discuss together why the pictures might have been taken.In the second phase of the task candidates had to imagine that an insurance company was launching a campaign to attract more clients.Picture A was used for the previous year’s poster.Candidates had to talk with each other about the aspects of protection shown in all the pictures and then decide which of the other four pictures would have the most impact for the next poster.Part 3 – Long turn + discussionFor Part 3,each of you has to speak for two minutes without interruption.In turn the interlocutor will give you each a card with a question on it.The card also has some ideas in the form of bullet points and you can use these in your answer if you want to.After you finish speaking,the interlocutor will ask your partner a question relating to the topic of your card and they have up to 1 minute to answer.The interlocutor will then address a further question to both of you and together you have a minute to respond.The examiner then repeats the same procedure with the other candidate.You have to listen to what they say and then answer a question for up to 1 minute.Both of you then respond to a further question relating to your partner’s card for up to one minute.In the example below,the subject for the ﬁrst candidate was music and the second candidate had to talk about noise.When you have both has your ‘long turns’,the interlocutor will ask further questions relating to the topics on both your cards.You can both answer these questions.Preparing for CPEIf you would like more practice material to help you prepare for the CPE exam,there are past paper packs available to buy which include an audio CD of the listening test.You can ﬁnd more information,prices and details of how to order on our website at:/support/pastpapers.htmNext stepsWe wish you every success in taking CPE.This is the highest level of the Cambridge ESOL exams,but we hope you will enjoy using your English and continue to study and improve further.If you are thinking about studying abroad or working in a company where you need to use your English,you can ﬁnd information about all the companies and educational institutions which recognise Cambridge ESOL exams on our website at:/recognition/search.phpUniversity of CambridgeESOL Examinations1 Hills RoadCambridgeCB1 2EUUnited KingdomTel. +44 1223 553355Fax. +44 1223 460278email ESOL@© UCLES 2007 EMC | 3891 | 7Y07 NOT FOR RESALE/CPE I am working in an international environment which requires me to continuously improve my English.… After the exam I got the motivation to study more English and then decided to enroll in an MBA conducted in English.The certiﬁcate helped me to complete my enrollment procedures as a proof of my English level.Phan Hoang Hoa,VietnamI decided to take the examination because I want to certify my degree of knowledge in English.I chose Cambridge ESOL examinations because I think it’s one of the most important.Roberto Civerchia,ItalyI decide to take the examination to get a proof of knowledge of English on a high level in order to being admitted entrance to courses of post-graduate study in English or to universities in English speaking countries.My decision for Cambridge was determined by personal recommendation and the general reputation and worldwide recognition of Cambridge examinations.Alexandra Vaeth,SpainWhat people havesaid aboutCambridge ESOLexams 3M Adidas Agfa-Gevaert AstraZeneca AT&T Barclays Bank BASF Bayer BP British Airways Cable & Wireless Carrefour Citibank Coca-Cola Colgate-Palmolive Credit Suisse DaimlerChrysler Dell Deutsche Bank DHL Disney DuPontEricssonEstée Lauder General MotorsGilletteGlaxoSmithKlineGoodyearHertzHewlett-PackardHSBCIBMJohnson & JohnsonKPMGMicrosoftMobil OilNestléNokiaPepsiCoPhilipsPriceWaterhouseCoopers Procter & Gamble Rank Xerox Roche Rolls-Royce Shell Siemens Sony Sun Microsystems Texaco Toyota Unilever Vodafone World Bank World Health Organization (WHO)World Wide Fund for Nature (WWF)Companies who recognise Cambridge ESOL exams。

cpa税法英语加分题

cpa税法英语加分题CPA Tax Law English Enhanced Score Writing Sample:As a Certified Public Accountant (CPA), proficiency in tax law is a crucial skillset. Tax law is a complex and ever-evolving field that requires in-depth knowledge of both domestic and international tax regulations. Below are some key areas of tax law that can help enhance your CPA exam score.1. Income Taxation:Income taxation is the cornerstone of any tax system. It governs the taxation of individuals, businesses, and corporations on their respective incomes. It is essential to understand the different types of income, such as earned income, investment income, and passive income, and the various deductions, exemptions, and credits available to taxpayers. Familiarity with the Internal Revenue Code (IRC) and the applicable tax forms is critical to accurately calculate tax liabilities.2. Corporate Taxation:Corporate taxation deals with the tax laws surrounding corporations, including both C-corporations and S-corporations. It involves understanding the tax treatment of corporate revenues, expenses, deductions, and credits. Topics such as capital gains,tax-loss carryforwards, special deductions for small businesses, and the calculation of corporate tax rates should be thoroughly analyzed. Additionally, knowledge of the differences between corporate and individual taxation is essential for effective tax planning.3. Estate and Gift Taxation:Estate and gift taxation laws pertain to the transfer of wealth from one generation to another. Understanding how to properly classify and value assets, as well as the applicable exclusions and exemptions, is crucial in minimizing tax liabilities for clients. Furthermore, knowledge of trust taxation, generation-skipping transfer tax, and estate tax return preparation is necessary to ensure compliant estate planning.4. International Taxation:In an increasingly globalized world, international taxation has become a critical field. It involves dealing with the tax implications of cross-border transactions, transfer pricing, and foreign tax credit planning. Topics such as controlled foreign corporations (CFCs), passive foreign investment companies (PFICs), tax treaties, and the taxation of foreign individuals doing business in the United States should be thoroughly understood. Staying updated on international tax developments, such as the OECD's Base Erosion and Profit Shifting (BEPS) project, is also essential.5. Tax Research and Ethics:Tax research and ethics are essential skills for any CPA. The ability to effectively research tax issues, understand authoritative sources such as the IRC, Treasury Regulations, and IRS rulings, and analyze complex tax scenarios is crucial. Developing comprehensive research and writing skills in tax law will aid in providing accurate and well-reasoned tax advice. Additionally, understanding the ethical standards set forth by the American Institute of Certified Public Accountants (AICPA) is essential formaintaining professional integrity.In conclusion, a solid understanding of various aspects of tax law is necessary to excel as a CPA. Proficiency in income taxation, corporate taxation, estate and gift taxation, international taxation, tax research, and ethics will not only help enhance your CPA exam score but also contribute to your success in the tax profession. Remember to stay updated on current tax developments and practice applying tax principles to real-world scenarios to effectively prepare for the exam.。

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。

注册会计师考试英语讲义

注会考试英语讲义一、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 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 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 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.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。

注册会计师英语复习笔记-词汇

PART II 重点词汇、词组讲解Professional Ethics 职业道德操守1.appointment, removal and resignation of auditor* 注册会计师的任命、解聘和辞职【讲解】（1）removal意为“移除”，在审计专业中作“解聘，解雇”讲。

同义的词有fire。

Fire 作动词时意为“开火”，引申为“解雇”，它的反义词为hire，意为“雇佣，租用”。

HP, hire purchase，即为“租购”之意。

（2）resignation [rezɪg'neɪʃ(ə)n] n. 辞职；resign [rɪ'zaɪn] v.2.fundamental principles* 基本原则【讲解】（1）形近词辨析：principle & principalPrinciple ['prɪnsɪp(ə)l] n. 原则Principal ['prɪnsɪp(ə)l] n. （经济法）当事人，委托人；（财管）本金；校长；adj. 首要的，重要的（2）趣味记忆：principal principle 重要的原则（两个单词同音）3.professional ethics* 职业道德【讲解】（1）ethics ['eθɪks] n. 道德，伦理（2）code [kəʊd] n. 准则，法典 code of ethics （尤指职业的）道德规范、道德准则，职业道德操守3-1 integrity* [ɪn'tegrɪtɪ] n. 诚信【讲解】该词的含义比honest更广泛，不但指“诚实”，还有“完整，正直”之意。

3-2 objectivity/subjectivity* [ˌɒbdʒek'tɪvɪtɪ；ˌɒbdʒɪk'tɪvɪtɪ]/[ˌsʌbdʒek'tivəti] n. 客观性/主观性e.g. A CPA shall comply with fundamental principles of integrity and objectivity, maintain independence when performing audit and review engagements, as well as other assurance engagements.【译】注册会计师应当遵守诚信原则、客观和公正原则，在执行审计和审阅业务以及其他鉴证业务时保持独立性。

电商专用术语英文版

电商常常利用术语中英对照CVR (Click Value Rate): 转化率，衡量效果的指标CTR (Click Through Rate): 点击率CPC (Cost Per Click): 按点击计费CPA (Cost Per Action): 按功效数计费CPM (Cost Per Mille): 按千次展现计费CPS(Cost Per Sales)：以实际销售产品数量来换算（淘客）PV (Page View): 流量PV单价: 每PV的收入，衡量页面能力的指标ADPV (Advertisement Page View): 载有广告的pageview流量ADimp (ADimpression): 单个广告的展示次数RPS (Revenue Per Search): 每搜索产生的收入，衡量搜索结果指标ROI：return on investment回报率(ROI)是指通过投资而应返回的价值，它涵盖了企业的获利目标。

利润投入的经营所必备的财产相关，因为管理人员必需通过投资和现有财产取得利润。

又称、投资利润率。

UV(独立访客)：Unique VisitorPV(访问量)：PageView,即页面阅读量或点击量，用户每次刷新即被计算一次。

SKU：SKU=Stock Keeping Unit（库存量单位）销售常常利用术语及释义1.时间英语缩写英语全称中文释义举例YAG Year ago与去年同期相比Oct YAG Gr%十月同比增长YTD Year to date今年至今09P11 YTD09年P1-P11累计YTG Year to go今年剩下的时间09P11YTD09年P12-P13累计MAT Moving annualtotal 往前滚动一年09P11MAT08年P12-09年P11P Period段P3, 第3段2.生意衡量指标1) 销售指标GSV Gross Sales Value Sell-in的销售额NSV Net Sales Value Sell-in的销售额减去TPDistribution 分销率(ACN数据库可以查) 2) 市场表现Sales Value 消费者购买POS金额(offtake), 销售额Sales Volume 消费者购买数量(offtake), 销量Market share 市场份额(可以是销售额的份额Value share, 也可以是销量的份额Volume share)3) 财务指标MAC margin after conversion 公司计算毛利, NSV减去制造本钱OP Operating profit 运营利润(看最后赚钱不赚…)4) 客户角度case-fill rate 定单知足率Category Management 品类管理Shopper traffic 客流量Basket value 客单价5) 品牌角度Awareness 品牌认知度Trail 尝试率Repeat 重复购买率Loyalty 忠诚度SOV 线上广告份额(在喧闹的竞争品牌广告中, 咱们的声音占了多少) * 从Awareness 一直到Loyalty, 是层层递进的6) 比较基数Benchmark 基准Vs. target 和目标相较Vs LY 和去年同期相较Vs competitor 和竞品相较3.渠道1) Mega 大型Hyper 超大型(收银台Checkout超过20个)Cash & Carry 仓储式(如麦德龙, 收银台Checkout超过20个)Large supermarket 大超市(收银台Checkout 7-19个)2) Middle 中型Smaller supermarket (ss) 小超(收银台Checkout7-19个)CVS 连锁便利店(一个收银台, 20家单店以上)Counter store 柜台店OSDO 批发市场Special channel 特渠, 如加油站, 火车站…3) IC Impulse channel 冲动渠道NCVS 非连锁便利店Small store 夫妻妻子店4) B2B 团购4.销量分类一样是销量, 在公司的衡量指标中有很多不同的名称和概念, 具体如下:Sell-in, Offtake, DTS5. 产品分类1) Brand 分品牌Dove, SNK, Crispy, M&M ’s2) Sub-Category 分品类Bulk 散装 Sharing分享装Self-consumption 独享装 Gifting礼盒6. 销售人员MarsW/S,NKA, national keyaccountRetailerConsumerSell-Sell-inDTSOfftakeOfftakBDS Business development supervisor 销售主管FOTG Feet on the ground 一线同事BDR Business development representative 业务代表JBDR Junior business development representative 低级业务代表FLS Front Line Sales前线实地销售MER Merchandise executive representative 理货员7. 合作部门Franchise 品牌市场部(品牌建设和开发, 更多是线上的投入, 和新品开发) Consumer Insight 消费者洞察部(为市场部提供消费者研究结果和尼尔森等外部数据源) Trade marketing 市场推行部(设计线下推行策略)Channel marketing 渠道推行部(负责具体到活动SOP和与销售同事沟通) Logistic 后勤(物流)Finance 财务8. 价钱表中的常见语RSP (Retail selling price) 零售价如43g, 元Listing Price 供价如43g, 元Margin 利润如, 43g, 20%Configuration 箱柜如心随8*16, 一箱8盒, 每盒16个Excl VAT 不含增值税Incl VAT 含增值税9. 城市分类fortress city 堡垒城市(BJ, TJ, SH, HZ, GZ, SZ)developing city 发展中城市(全国共38个)conversion city 转化城市10. 费用TP trade expense 投入给渠道的费用, 渠道受益CP consumer promotion expense 投入给消费者促销的费用, 消费者受益TTR trade term rebate 合同返点ATL Above the line 线上投入(如电视广告, 平面媒体, 楼宇广告, 赞助…)BTL Below the line 线下投入(如店内促销, 派发, 形象…)11. 必胜战役Must Win Battle公司MTP中期计划中的策略方向, 资源分派和结果追踪都围绕这四大战役, 咱们销售也应该了解咱们为何而战…今年为四大战役, 缩写连起来是SIGN(口号)MWB S (SNK) 士力架战役MWB I (Impulse Channel) 冲动渠道战役MWB G (Gifting) 礼盒战役MWB N (New needs) 开发新需求(包括M&M’s和新品)12. 销售衡量指标Sales MetricsUniverse 存在店数Coverage 覆盖店数Distribution Points 分销点Hero SKU 英雄SKUAverage product line 平均产品线A-Display A陈列Activity evaluation 活动评估Turnover 人员流动NSV Gr NSV增加率Channel P&L 渠道的财务状况13. 其他POP point of promotion 促销点(咱老说贴POP, 其实就是通过张贴促销信息让消费者熟悉到这个是促销点) POS point of sales 销售点。

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【例】某公司采用随机模式进行现金管理。已知持有有价证券的平均年利率为5%，公司的现金余额的下限为1500元，现金余额的最优返回线为8000 元。如果公司现有现金20000元，则此时应当投资于有价证券的金额是多少元。『正确答案』H＝3R－2L＝3×8000－2×1500＝ 21000元，根据现金管理的随机模式，如果现金量在控制上下限之间，不必进行现金与有价证券转换。【思考】本题中假设公司现有现金30000元，此时应投00（元）

（4）计算每年与批量相关的存货总成本；每年与批量相关的总成本
（5）计算再订货点；再订货点R＝L×D＋B＝6×10000/（50×6）＋ 100＝300（套）（6）计算每年与储备存货相关的总成本。计算每年与储备存货相关的总成本＝与批量相关的成本＋购置成本＋固定订货成本＋固定储存成本＋保险储备的变动储存成本＝21000＋395×10000＋（10760＋3000×12）＋ 2500＋52.5×100＝4025 510（元）

【例】某生产企业使用A零件，可以外购，也可以自制。如果外购，单价4元，一次订货成本10元；如果自制，单位成本3元，每次生产准备成本600元，每日产量50件。零件的全年需求量为3600件，储存变动成本为零件价值的20%，每日平均需求量为 10件。下面分别计算零件外购和自制的总成本，以选择较优的方案。

要求：（1）计算经济批量模型公式中“订货成本”；（2）计算经济批量模型公式中“储存成本”；（3）计算经济订货批量；（4）计算每年与批量相关的存货总成本；（5）计算再订货点；（6）计算每年与储备存货相关的总成本。

（1）计算经济批量模型公式中“订货成本”；订货成本＝（13400－10760）/22＋280＋ 8×2.5＝420（元）（2）计算经济批量模型公式中“储存成本”；储存成本＝4＋28.5＋20＝52.50（元）（3）计算经济订货批量；

要求：（1）计算每次订货的变动成本；（2）计算每块玻璃的变动储存成本；（3）计算经济订货量；（4）计算与经济订货量有关的存货总成本。

（1）每次订货的变动成本＝33＋70.8＋ 6×11.5＝172.8（元）（2）每块玻璃的变动储存成本＝8＋ 1200×1%＋1200×5%＝80（元）（3）经济订货量＝（2×10800×172.8／ 80）1／2＝216（块）（4）与经济订货量有关的存货总成本＝ 216×80＝17280（元）
900 2400 3300 6000 495 45 450

要求：假设A公司上述资产负债表的年末金额可以代表全年平均水平，请分别计算A公司 2010年、2011年的净经营资产净利率、经营差异率、杠杆贡献率和权益净利率。

【正确答案】（1）2010年：净经营资产净利率＝294/2100×100%＝14% 税后利息率＝36/600×100%＝6% 经营差异率＝14%－6%＝8% 杠杆贡献率＝8%×（600/1500）＝3.2% 权益净利率＝14%＋3.2%＝17.2% 2011年：净经营资产净利率＝495/3300×100%＝15% 税后利息率＝45/900×100%＝5% 经营差异率＝15%－5%＝10% 杠杆贡献率＝10%×（900/2400）＝3.75% 权益净利率＝15%＋3.75%＝18.75%

【例】在使用存货模式进行最佳现金持有量的决策时，假设持有现金的机会成本率为8%，与最佳现金持有量对应的交易成本为2000元，则企业的最佳现金持有量为（）元。机会成本＝交易成本＝2000元＝（最佳现金持有量/2）×8% 所以，最佳现金持有量＝50000（元）。

【例· 计算题】F公司有关资料如下：（1）目前F公司的现金余额为70万元。（2）未来1年，预计公司的每月现金流出比现金流入多36万元。（3）F公司的证券买卖都是通过一个代理员进行的，每一笔业务将需要由公司支付500元。（4）货币市场上的年证券收益率为6.5%。要求计算：（1）该公司应保留多少元的现金余额？（2）公司目前应该将多少现金投资于货币市场的有价证券？（3）公司在未来12个月内将进行多少次证券销售？
会计英语

1.机会成本机会成本＝平均现金持有量×机会成本率＝ C/2×Ｋ 2.交易成本交易成本＝交易次数×每次交易成本＝T/C×F 3.最佳持有量及其相关公式机会成本、交易成本与现金持有量之间的关系，可以图示如下：

从上图可以看出，当机会成本与交易成本相等时，相关总成本最低，此时的持有量即为最佳持有量。由此可以得出：
（1）年现金需求量＝12×36＝432（万元）
（2）公司需要投资：700 000-257 801.35＝ 442 198.65（元）（3）未来12个销售证券的次数＝4320 000／ 257801.35＝17（次）

【例· 计算题】假定某公司有价证券的年利率为9%，每次固定转换成本为50元，公司认为任何时候其银行活期存款及现金余额均不能低于1000元，又根据以往经验测算出现金余额波动的标准差为800元。求最优现金返回线R、现金控制上限H。『正确答案』最优现金返回线R、现金控制上限H的计算为：有价证券日利率＝9%÷360＝0.025%

（2）保险储备量为10件再订货点为110件。一次订货的期望缺货量＝10×0.04＋20×0.01 ＝0.6件全年缺货成本＝0.6×12×4＝28.8（元）全年储存成本＝10×2＝20（元）全年相关总成本＝48.8（元）（3）保险储备量为20件采用同样方法计算出全年相关总成本＝44.8（元）
80 90 0.20 100 0.50 110 0.20 120 0.04 130 0.01
需要量 70 （10×d）
概率（P） 0.01 0.04

（1）不设置保险储备。不设置保险储备，再订货点为：10×3600/360 ＝100件。当需求量为100或100以下时，不会发生缺货。当需求量为110件时，缺货10件，概率为0.20；当需要量为120件时，缺货量为20件，概率为0.04；当需求量为130件时，缺货30件，概率0.01。一次订货的期望缺货量＝10×0.20＋20×0.04 ＋30×0.01＝3.1件全年缺货成本＝3.1×12×4＝148.8（元）全年储存成本＝0 全年相关总成本＝148.8（元）

【例· 计算题】甲公司是一家汽车挡风玻璃批发商，为5家汽车制造商提供挡风玻璃，该公司总经理为了降低与存货有关的总成本，请你帮助他确定最佳的采购批量，有关资料如下：（1）单位进货成本1200元；（2）全年需求预计为10800块玻璃；（3）每次订货发生时处理订单成本33元；（4）每次订货需要支付运费70.8元；（5）每次收货后需要验货，验货时外聘一名工程师，验货过程需要6小时，每小时支付工资11.5元；（6）为存储挡风玻璃需要租用公共仓库。仓库租金为每年2500元，另外按平均存量加收每块挡风玻璃8元／年；（7）挡风玻璃为易碎品，损毁成本为年平均存货价值的1%；（8）公司的年资金成本为5%。
【自制与外购存货的决策】

『正确答案』（1）外购零件

TC＝DU＋TC（Q*）＝3600×4＋240＝14640（元）（2）自制零件

TC＝DU＋TC（Q*）＝3600×3＋1440＝12240（元）由于自制的总成本低于外购的总成本，因此以自制为宜。
保险储备

【例】假定某存货的年需要量D＝3600件，单位储存变动成本Kc＝2元，单位缺货成本Ku＝4元，交货时间L＝10天，已经计算出经济订货量Q＝ 300件，每年订货次数N＝12次。交货期内的存货需要量及其概率分布见表。要求计算保险储备和再订货点。

（4）保险储备量为30件缺货成本＝0 储存成本＝30×2＝60（元）当保险储备量为20件时，全年相关总成本最低。故应确定保险储备量20件，或者再订货点120件。

【例· 计算题】上海东方公司是一家亚洲地区的玻璃套装门分销商，套装门在香港生产然后运至上海。管理当局预计年度需求量为10000 套。套装门的购进单价为395元（包括运费，单位是人民币，下同）。与定购和储存这些套装门的相关资料如下：（1）去年的订单共22份，总处理成本13400元，其中固定成本 10760元，预计未来成本性态不变。（2）虽然对于香港源产地商品进入大陆已经免除关税，但是对于每一张订单都要经双方海关的检查，其费用为280元。（3）套装门从生产商运抵上海后，接受部门要进行检查。为此雇佣一名检验人员，每月支付工资3000元，每个订单的抽检工作需要8小时，发生的变动费用每小时2.5元。（4）公司租借仓库来存储套装门，估计成本为每年2500元，另外加上每套门4元。（5）在储存过程中会出现破损，估计破损成本平均每套门28.5元。（6）占用资金利息等其他储存成本每套门20元。（7）从发出订单到货物运到上海需要6个工作日。（8）为防止供货中断，东方公司设置了100套的保险储备。（9）东方公司每年经营50周，每周营业6天。

A公司是一家生产企业，其财务分析采用改进的管理用财务报表分析体系，该公司2010年、2011年改进的管理用财务报表相关历史数据如下：
金额 2011年 2010年 600 1500 2100 4800 294 36 258
项目资产负债表项目（年末）净负债股东权益净经营资产利润表项目（年度）销售收入税后经营净利润减：税后利息费用净利润