2019注会会计英语基础讲义
会计基础知识点英文
会计基础知识点英文Accounting BasicsIntroductionAccounting is a fundamental aspect of every business, serving as a language for financial information. It involves the recording, classifying, and summarizing of financial transactions. This article aims to provide a comprehensive overview of accounting basics in English.1. The Accounting EquationAt the heart of accounting lies the accounting equation: Assets = Liabilities + Equity. This equation illustrates the fundamental relationship between the resources owned by a company (assets), the obligations it owes (liabilities), and the residual interest of the owners (equity).2. Financial StatementsFinancial statements are essential tools used to communicate the financial performance and position of a company. They consist of the income statement, balance sheet, and cash flow statement.The income statement, also known as the profit and loss statement, shows a company's revenues, expenses, andresulting net income or loss during a specific period.The balance sheet provides a snapshot of a company's financial position at a particular point in time. It includes assets, liabilities, and equity.The cash flow statement tracks the inflow and outflow of cash within a company. It categorizes cash flows into operating, investing, and financing activities.3. Accrual vs. Cash AccountingTwo primary methods of accounting are accrual and cash accounting. Accrual accounting recognizes revenues and expenses when they are earned or incurred, regardless of cash inflows or outflows. This method provides a more accurate representation of a company's financial performance.On the other hand, cash accounting only records revenues and expenses when cash is received or paid. While simpler, it may not provide a realistic picture of a company's financial health, especially for businesses with significant credit transactions.4. Double-Entry BookkeepingDouble-entry bookkeeping is the foundation of modern accounting. It ensures that every financial transaction affects two accounts - one being debited and the other credited. This system maintains the accounting equation and allows for accuracy in record-keeping.For example, if a company purchases inventory with cash, the inventory account will be debited, while the cash account will be credited. This maintains the equality of assets and ensures that changes in one account are reflected in another.5. Depreciation and AmortizationDepreciation and amortization are accounting methods used to allocate the cost of assets over their useful lives. Depreciation applies to tangible assets like buildings and machinery, while amortization applies to intangible assetslike patents and trademarks.By recognizing the expense of these assets over time, companies can accurately account for the cost of their use and maintain the balance of the accounting equation.6. Ratio AnalysisRatio analysis is a powerful tool used to assess a company's financial performance and solvency. Common ratios include profitability ratios, liquidity ratios, and leverage ratios.Profitability ratios, such as return on investment and gross profit margin, indicate a company's ability to generate profits.Liquidity ratios, like the current ratio and quick ratio, measure a company's ability to cover short-term obligations.Leverage ratios, such as the debt-to-equity ratio, assess a company's financial leverage and risk.ConclusionUnderstanding accounting basics is crucial for individuals and businesses alike. By comprehending the accounting equation, financial statements, accrual versus cash accounting, double-entry bookkeeping, depreciation and amortization, and ratio analysis, one can gain insights into the financial health and performance of a company.。
CPA注册会计师会计讲义会计英语第十四章第十五章合并讲解
CPA注册会计师会计讲义会计英语第十四章第十五章合并讲解第十四章/第十五章合并讲解第14章资产负债表日后事项本部分内容在近几年专业阶段考试中也是主观题的热门考点，其经常通过与或有事项、资产减值、销售退回、前期差错等内容结合考查。
复习时应当重点注意日后调整事项与非调整事项的判断，日后调整事项的会计处理以及报表调整。
I. 资产负债表日后事项的分类Classification of Events after Balance Sheet Date资产负债表日后事项包括资产负债表日后调整事项和资产负债表日后非调整事项。
The events after the balance sheet date include the adjusting events and non-adjusting events after the balance sheet date.II. 资产负债表日后调整事项Adjusting Events after the Balance Sheet Date企业发生资产负债表日后调整事项，应当调整资产负债表日的财务报表。
An enterprise shall adjust its financial statements on the balance sheet date for any adjusting event occurring after the balance sheet date.III. 资产负债表日后非调整事项资产负债表日后发生的非调整事项，不应当调整资产负债表日的财务报表，应当在报表附注中披露每项重要的资产负债表日后非调整事项的性质、内容，及其对财务状况和经营成果的影响。
无法作出估计的，应当说明原因。
An enterprise may not adjust the financial statement on the balance sheet date for any non-adjusting event occurring after the balance sheet date while the nature, content and influence on financial position and operational result relating to materialnon-adjusting events which occur after balance sheet date should be disclosed in the notes to accounts, if the estimates could not be made, the reasons should be explained.第15章长期股权投资和企业合并本部分既是重点内容又是难点内容，从考试情况看，其经常在专业阶段的主观题中进行考查，所占分值较大，考生应全面熟练掌握。
注册会计师-《会计》英语基础讲义-专题七 金融工具(14页)
专题七金融工具目录01 考情分析02 词汇归纳总结03 重点、难点讲解04 同步系统训练考情分析金融工具在注会考试中属于非常重要的章节，经常结合会计差错、日后事项、递延所得税等在综合题中进行考查。
在复习备考中应当重点复习金融资产的重分类、金融工具的后续计量、金融资产减值、金融资产转移等内容。
词汇归纳总结重点、难点讲解考点一：金融资产和金融负债的分类和重分类（一）金融资产的分类The classification of financial assets金融资产一般划分为以下三类：Financial assets could be generally categorized into 3 groups:1.以摊余成本计量的金融资产；Financial assets measured at amortized cost金融资产同时符合下列条件的，应当分类为以摊余成本计量的资产：If the following conditions are satisfied at the same time, financial assets should beclassified as financial assets measured at amortized cost:（1）企业管理该金融资产的业务模式是以收取合同现金流量为目标；The business mode of managing this financial asset by the enterprise is collecting cash flow from the contract as the target.（2）该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本金和以未偿付本金金额为基础的利息的支付。
The contract terms of the financial asset stipulate that the cash flow generated on a specific date is only for the payment of principal and interest on the basis of outstanding principal amount.2.以公允价值计量且其变动计入其他综合收益的金融资产；Financial assets measured at fair value and changes recorded into other comprehensive income （或：Financial assets at fair value through other comprehensive income）金融资产同时符合下列条件的，应当分类为以公允价值计量且其变动计入其他综合收益的金融资产: If the following conditions are satisfied at the same time, financial assets should be classified as financial assets at fair value through other comprehensive income：（1）企业管理该金融资产的业务模式既以收取合同现金流量为目标又以出售该金融资产为目标；The business mode of managing this financial asset by the enterprise is not only collecting cash flow from the contract as the target but also selling the financial asset as the target.（2）该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本金和以未偿付本金金额为基础的利息的支付。
2019年注册会计师会计专业知识复习讲义(完整版)
2019年注册会计师会计专业知识复习讲义（完整版）一、总论（一）会计基本假设与会计核算基础1.会计基本假设（1）会计主体（2）持续经营（3）会计分期（4）货币计量2.会计基础企业会计的确认、计量和报告应当以权责发生制为基础。
（二）会计信息质量要求1.可靠性2.相关性3.可理解性4.可比性5.实质重于形式6.重要性7.谨慎性8.及时性（三）会计要素及其确认与计量原则会计对象是指会计核算和监督的内容而会计要素则是会计对象的基本分类 , 是会计核算对象的具体化。
会计要素包括资产、负债、所有者权益、收入、费用和利润，这六大会计要素可以划分为反映财务状况的会计要素和反映经营成果的会计要素两大类。
反映财务状况的会计要素包括资产、负债和所有者权益；反映经营成果的会计要素包括收入、费用和利润。
1.资产的定义及其确认条件2.负债的定义及其确认条件3.所有者权益的定义及其确认条件4.收入的定义及其确认条件5.费用的定义及其确认条件6.利润的定义及其确认条件计量属适用范围性历史成一般在会计要素计量时均采用历史成本本1.交易性金融资产的初始计量（1）入账成本＝买价－已经宣告未发放的股利（或－已经到期未收到的利息）；（2）会计分录借：交易性金融资产—成本（按公允价值入账）投资收益（交易费用）应收股利（应收利息）贷：银行存款（支付的总价款）2.交易性金融资产的后续计量（1）会计处理原则交易性金融资产采用公允价值进行后续计量,公允价值的变动计入当期损益（“公允价值变动损益”科目）。
（2）一般会计分录①当公允价值大于账面价值时：借：交易性金融资产―公允价值变动贷：公允价值变动损益②当公允价值小于账面价值时：借：公允价值变动损益贷：交易性金融资产―公允价值变动3.宣告分红或利息到期时借：应收股利（或应收利息）贷：投资收益4.收到股利或利息时借：银行存款贷：应收股利（应收利息）5.处置时借：银行存款（净售价）公允价值变动损益（持有期间公允价值的净增值额）贷：交易性金融资产—成本（初始投资成本）—公允价值变动投资收益（倒挤认定，损失记借方，收益记贷方。
会计证(2019)考试辅导讲义 第01讲_前言
难度较大
2019年教材结构及主要变化
全书共30章：确认、计量、记录和报告
章 节
主要变化
第1章 总论
按照新收入准则修改“收入确认条件”的相关表述
第2章 会计政策、会计估计及其变更和差错更正
（1）删除“企业应当披露的重要会计政策”内容中“收入的确认”及“合同收入与费用的确认”的相关内容；
（2）删除“会计政策变更的概述”中“对初次发生的或不重要的交易或者事项采用新的会计政策”知识点的举例内容；
（3）增加“事业单位对于因开展专业业务活动及其辅助活动取得的非同级财政拨款收入”的分类；
（4）增加“受托代理负债”的确认和计量原则及“单位收取的押金、存入保证金等负有偿还义务的暂收款项”的相关会计处理；
（5）删除“由于民间非营利组织采用权责发生制作为会计核算基础，因此设置了费用要素，而没有使用行政、事业单位的支出要素”的相关表述
1.考试教材
2.辅导教材
（三）讲究学习方法
1.善于总结规律
2.理解基础上掌握
（四）加强练习
不忘初心，方得始终
一分耕耘一分收获，祝您轻松过关！
《会计》前言
主要内容
近三年考试题型题量
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2019年最新-AccountingBasics英语会计基础教学课件-精选文档
How much revenue should Penny record for 2019? Revenue for 2019 would be $22,400
Why?
Sales – Cash
$20,000
Sales – Accounts receivable $ 2,400
Total sales for 2019
debit. To increase balance debit again, to credit. To increase balance credit again,
decrease credit out of the account.
to decrease debit out of the account.
7
Accrual versus cash basis of accounting
Cash-based accounting
Revenue recognised when the cash is received or paid.
Accrual-based accounting
Revenue recognised when goods and services are provided
Expenses recognised when the cash is received or paid
8
Expenses recognised when assets are consumed or liabilities incurred
Cash versus accrual basis
Basic analysis
The expense Rent is increased $1800 because the payment pertains only to the current month; the asset Cash is decreased $1800
英语会计文本讲义
英文财务报表阅读（三）include: investment income from associates and joint-ventures其中：对联营企业和合营企业的投资收益II. operating profit 二、营业利润add: non-operating revenue 加：营业外收入less: non-operating expenses 减：营业外支出include: loss on the disposal of non-current assets 其中：非流动资产处置损失III. profit before tax 三、利润总额less: income tax expenses 减：所得税费用IV. net profit 四、净利润V. EPS 五、每股收益i. basic EPS （一）基本每股收益ii. diluted EPS （二）稀释每股收益VI. other comprehensive income 六、其他综合收益VII. total comprehensive income 七、综合收益总和【知识点6】Cash Flow Statement ReadingI.cash flows from operating activities一、经营活动产生的现金流量cash receipts from the sale of goods and the rendering of services销售商品、提供劳务收到的现金receipts of tax refunds收到的税费返还other cash receipts relating to operating activities收到其他与经营活动有关的现金total cash inflows from operating activities经营活动现金流入小计cash payments for goods purchased and services received购买商品、接受劳务支付的现金cash payments to and on behalf of employees支付给职工以及为职工支付的现金payments of all types of taxes支付的各项税费other cash payments relating to operating activities支付其他与经营活动有关的现金total cash outflows for operating activities经营活动现金流出小计net cash flows from operating activities经营活动产生的现金流量净额II. cash flows from investing activities二、投资活动产生的现金流量cash receipts from disposals and returns of investments收回投资收到的现金cash receipts from returns on investments取得投资收益收到的现金net cash receipts from disposals of fixed assets, intangible assets and other long-term assets处置固定资产、无形资产和其他长期资产收回的现金净额net cash receipts from disposals of subsidiaries and other business units处置子公司及其他营业单位收到的现金净额other cash receipts relating to investing activities收到其他与投资活动有关的现金total cash inflows from investing activities投资活动现金流入小计cash payments to acquire and construct fixed assets, intangible assets and other long-term assets购建固定资产、无形资产和其他长期资产支付的现金cash payments to acquire investments投资支付的现金net cash payments for acquisitions of subsidiaries and other business units取得子公司及其他营业单位支付的现金净额other cash payments relating to investing activities支付其他与投资活动有关的现金total cash outflows for investing activities投资活动现金流出小计net cash flows from investing activities投资活动产生的现金流量净额III. cash flows from financing activities三、筹资活动产生的现金流量cash receipts from investors in making investments in the enterprise吸收投资收到的现金cash receipts from borrowings取得借款收到的现金other cash receipts relating to financing activities收到其他与筹资活动有关的现金total cash inflows from financing activities筹资活动现金流入小计cash payments of amounts borrowed偿还债务支付的现金cash payments for distribution of dividends or profits, or cash payments for interestexpenses分配股利、利润或偿付利息支付的现金other cash payments relating to financing activities支付其他与筹资活动有关的现金total cash outflows for financing activities筹资活动现金流出小计net cash flows from financing activities筹资活动产生的现金流量净额IV. effect of changes in exchange rate四、汇率变动对现金的影响net increase in cash and cash equivalents现金及现金等价物净增加额add: cash and cash equivalents at the beginning of period 加：期初现金及现金等价物余额cash and cash equivalents at the end of period期末现金及现金等价物余额。
注册会计师-《会计》英语基础讲义-专题十二 租赁(5页)
专题十二租赁目录01 考情分析02 词汇归纳总结03 重点、难点讲解考情分析本部分在复习过程中应重点关注经营租赁和融资租赁下不同的会计处理及售后回租的会计处理。
重点、难点讲解考点一：承租人的会计处理Accounting treatment of lessee（一）承租人对经营租赁的会计处理Accounting treatment of operating lease by lessee在经营租赁下，与租赁资产所有权有关的风险和报酬并没有实质上转移给承租人，承租人不承担租赁资产的主要风险，因此，承租人无需将所取得的租入资产的使用权资本化，相应地也不必将所承担的付款义务列作负债。
Under the operating lease, the risks and remuneration related to the ownership of the leased asset are not substantially transferred to the lessee, and the lessee does not bear the main risk of the leased assets. Therefore, the lessee does not have to capitalize the right to use the leased assets and accordingly the obligation to pay will not be included as a liability.确认各期租金时，借记“管理费用”等科目，贷记“其他应付款”等科目。
实际支付租金时，借记“其他应付款”等科目，贷记“银行存款”、“库存现金”等科目。
发生预付租金时，借记“长期待摊费用”等科目，贷记“银行存款”、“库存现金”等科目。
When recognizing the rent of each period, debit "administrative expense" account and credit "other payable" etc. account. When paying rent in real terms, debit "other payable" etc. account, and credit "cash in bank", "cash on hand" etc. account. When a prepaid rent is paid, debit “long-term prepaid expense” etc. account, credit “cash in bank”, “cash on hand” etc. account.承租人在经营租赁中发生的初始直接费用，应当计入当期损益，借记“管理费用”等科目，贷记“银行存款”等科目。
2019注册会计师CPA会计重点讲座讲义共96页word资料
CPA会计重点讲座讲义第一单元金融工具会计金融工具是指形成一个企业的金融资产，并形成其他单位的金融负债或权益工具的合同。
金融工具包括金融资产、金融负债和权益工具。
(涉及到教材中第二章金融资产、第九章负债和第十章所有者权益的内容)例如，甲公司通过发行债券筹集资金10亿元，则购入债券方乙公司形成金融资产（如持有至到期投资），发行债券方形成金融负债（应付债券）；又如，甲公司通过发行股票筹集资金10亿元，则购入股票方形成金融资产，发行股票方形成权益工具（股本）。
第一部分金融资产知识点1：金融资产的定义和分类一、金融资产的定义和分类（★）金融资产主要包括库存现金、银行存款、应收账款、应收票据、贷款、其他应收款、应收利息、债权投资、股权投资、基金投资、衍生金融资产等。
金融资产的学习思路是，将四类金融资产分为二条线，期末分别按“公允价值”和“摊余成本”计量：知识点2：交易性金融资产二、交易性金融资产（★）交易性金融资产的核算分为取得时、持有期间和处置时三个步骤：【例1·综合题】购入股票作为交易性金融资产甲公司有关交易性金融资产交易情况如下：①2019年12月5日购入股票100万元，发生相关手续费、税金0.2万元，作为交易性金融资产：借：交易性金融资产——成本 100投资收益 0.2贷：银行存款 100.2②2019年12月31日，该股票收盘价为108万元：借：交易性金融资产——公允价值变动 8贷：公允价值变动损益 8（未实现收益）③2019年1月5日处置，收到110万元借：银行存款 110公允价值变动损益 8（未实现收益）贷：交易性金融资产——成本 100——公允价值变动 8投资收益（110－100） 10（已实现收益）知识点3：可供出售金融资产三、可供出售金融资产（★）可供出售金融资产的账务处理也可分为取得时、持有期间和出售时三个步骤：应注意的是，后续计量中，公允价值下跌分为二种情况处理：如果公允价值正常下跌，其公允价值变动冲减资本公积（其他资本公积）；如果公允价值发生暴跌或连续性下跌，则应计提减值，将公允价值变动计入当期损益（资产减值损失），不能把损失“藏”在资本公积中。
2019注会会计零基础班96讲讲义(可编辑).doc
2019注会会计零基础班96讲讲义(可编辑) 年注册会计师考试辅导会计前言一、考法（一）考试形式（二）考核特点题库考核（全面、注重职业判断）综合性强客观题主观题是跨章节考核（模棱两可）实践与理论结合（反向购买、年天猫）二、教法补充讲解常规业务讲解补充讲解：借贷记账法会计工具常规业务讲解：只讲解教材的部分章节常规业务第章总论非常规业务第章会计政策和会计估计及其变更第章存货第章企业合并（）第章固定资产第章资产减值第章无形资产第章非货币资产交换第章投资性房地产第章债务重组第章金融资产第章所得税第章长期股权投资（）第章外币折算第章负债和所有者权益第章租赁第章收入、费用和利润第章合并财务报表第章财务报告第章资产负债表日后事项讲解内容第章每股收益第章公允价值计量考什么讲什么讲解考点及历年考题以点带面学习讲解大题和小题的出题思路以便学员掌握解题思路。
常规业务第章总论讲解安排第一部分第章总论补充内容第章存货第二部分第章存货第章固定资产第章固定资产第章无形资产第章无形资产第章投资性房地产第章投资性房地产第章金融资产第章金融资产第章长期股权投资（）第章长期股权投资（）第章负债和所有者权益第三部分第章负债第章收入、费用和利润第四部分第章所有者权益第章财务报告第五部分第章收入、费用和利润讲解内容第六部分第章财务报告三、学法全面理解ldquo零基础班rdquo考点准确记忆ldquo零基础班rdquo考点归纳总结反复练习讲义习题学以致用。
为ldquo基础班rdquo做好准备第一章总论目录会计概述会计基本假设和会计基础（年单选）会计要素及其确认与计量（年多选个、年多选）会计科目、账户借贷记账法会计信息质量要求（年多选、单选、多选、多选、多选）第一节会计概述一、会计定义二、会计分类与会计准则一、会计的定义会计是干什么的？会计是以货币为主要计量单位反映和监督一个单位经济活动的一种经济管理工作。
会计目标：向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息反映企业管理层受托责任履行情况有助于财务会计报告使用者作出经济决策。
2019注会会计英语基础讲义
2019注会会计英语基础讲义xx年注册会计师考试辅导会计前言总体考情分析一般选择综合题第1题要求选用英文作答，若用英文作答完全正确，则在原题满分的基础上多加5分。
对于《会计》科目来讲，综合题的知识点分布可能性很大，知识面比较广，所以对于常见的综合性知识点，均需要关注如何转化为英文作答的形式。
在本次教学中, 将会按照专题的形式，同时结合具体例题，分别使用中文与英文进行讲解，并帮助学员提炼相关专业词汇。
在具体每个专题的讲解时，每个专题会以先列举常用的词汇，最后结合典型例题的形式进行演练。
部分专题在讲解中将会整合在一次授课中完成。
本次授课共涉及以下17个专题：1.固定资产和无形资产2.投资性房地产3.资产减值4.借款费用5.股份支付6.或有事项7.金融工具8.收入.费用和利润9.非货币性资产交换和债务重组10.所得税11.外币折算12.租赁13.会计政策变更.估计变更.差错更正14.资产负债表日后事项15.长期股权投资和企业合并16.合并财务报表17.每股收益课堂教学形式由于自xx年起注册会计师考试采用机考的形式，因此同学们在运用英语进行综合题目作答的过程中能够快速准确的在电脑上输入答案是得分的前提。
为了提高同学们快速输入英语答案的准确性，本门课程需要同学们在上课过程中跟随主讲老师将英文部分内容在Word文档中输出，以达到对单词的准确拼写以及对语法句型熟悉掌握的目的。
专题一固定资产和无形资产目录 01 考情分析 02 词汇归纳总结03 重点.难点讲解 04 同步系统训练考情分析有关固定资产和无形资产的内容在注会考试中属于非常重要的基础知识，可能并不单独以主观题形式进行考查，但是专业阶段主观题所考查的知识点中一般都会穿插其相关内容。
如与借款费用.会计估计变更及差错更正等内容的结合。
因此，要给予一定的重视。
词汇归纳总结固定资产 Fixed asset 无形资产 Intangible asset 预定可使用状态 Expected conditions for use 运费 Freight 装卸费Loading fee 具有融资性质 With financing nature 实际上；生效 In effect 依照 According to/ In accordance with 直线法Straight line method 工作量法 Unit of production method 双倍余额递减法 Double declining balance method 年数总和法Sum of the years digits method 累计折旧 Accumulated depreciation 后续支出 Subsequent expenditure 更新改造Transformation and renovation 修理费用 Repair expenditure 管理费用 General and administrative expense 销售费用Selling expense 研究阶段 Research stage 开发阶段Development stage 摊销 Amortization 确定 Determine 在建工程 Construction in process 预计使用寿命 Estimated useful life 特许权 Franchise right 保险费 Insurance expense 长期应付款 Long-term payable 专利权 Patent 研究开发费用Research and development cost 残值 Residual value 有形资产 Tangible asset 重点.难点讲解考点一：固定资产的初始计量 Initial Measurement of Fixed Assets1.外购固定资产 Purchased fixed assets 外购固定资产的成本，包括购买价款.相关税费.使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费.装卸费.安装费和专业人员服务费等。
注册会计师考试英语讲义精品文档10页
注会考试英语讲义一、相关背景1、2019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 one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount.(5) Substance over form 实质重于形式Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.It requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event ortransaction.(6) Materiality 重要性Information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity’s financial report. Materiality depends on the nature and amount of the item judged in the particular circumstances of its omission or misstatement. Deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.(7) Conservatism 谨慎性Conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, and understate liabilities and expenses.(8) Timeliness 及时性Timeliness means having information available to decision makers before it loses its capacity to influence decisions. If information becomes available only after the time that a decision must be made, it has no capacity to influence that decision and thus lacks relevance.6. Basic accounting elements 基本会计要素(1) Asset 资产An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.(2) Liability 负债A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.(3) owners’equity 所有者权益Owners’ equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owners’ equity of a company is also known as shareholders’ equity.(4) Revenue 收入Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.(5) Expense 费用Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that resul t in decreases in owners’ equity, other than those relating to appropriations of profits to owners.(6) Profit 利润Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.7. Five measurement attributes 会计计量属性(1) Historical cost 历史成本Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amountpayable 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’ equi ty11. 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 the adequacy 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。
注册会计师考试CPA税法英语班课件讲义
增值税常用计算公式的英文表达及应用纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，或者有视同销售行为无销售额的，按下列顺序确定销售额：（1）按纳税人当月同类货物的平均销售价格确定；（2）按纳税人最近时期同类货物的平均销售价格确定；（3）按组成计税价格确定。
组成计税价格的公式为组成计税价格=成本×（1+成本利润率）属于应征消费税的货物，其组成计税价格中应加计消费税额。
公式中的成本是指：销售自产货物的为实际生产成本，销售外购货物的为实际采购成本。
公式中的成本利润率由国家税务总局确定。
For taxpayers whose prices are obviously low and without proper justification, or have activities of selling goods but without invoiced sales amounts, the sales amount shall be determined according to the following sequence: （1）Determined according to the average selling price of the taxpayer on the same goods in the same month;（2）Determined according to the average selling price of the taxpayer on the same goods in the recent period;（3）Determined according to the composite assessable value. The formula of the composite assessable value shall be:Composite assessable Value = Cost ×（1 + cost plus margin）For goods subject to Consumption Tax, the composite assessable value shall include Consumption Tax payable.Composite assessable value=cost ×（1+cost plus margin）+ Consumption Tax "Cost" in the formula refers to the actual costs of products sold for sales of self-produced goods; and the actual costs of purchases for sales of purchased goods. The rate of cost-plus margin in the formula shall be determined by the State Administration of Taxation.【例题·计算题】某企业（增值税一般纳税人），2014年1月份生产加工500件新产品，每件成本价200元（无同类产品市场售价），全部售给本企业职工，取得收入10万元。
会计英语基础知识点
会计英语基础知识点会计是一门重要的商业领域，为了更好地与国际商务交流，学习会计英语成为很有必要的一项技能。
本文将介绍一些会计英语的基础知识点，以帮助读者更好地掌握会计英语。
一、财务报表财务报表是会计工作中最基本的组成部分之一。
在英语中，财务报表被称为financial statements。
其中包括balance sheet（资产负债表）、income statement（损益表）和cash flow statement（现金流量表）。
学习者应该了解这些报表的基本内容和构成，以便能够正确理解和运用会计英语。
二、会计原则会计原则是指在会计工作中遵循的一些基本准则。
常见的会计原则包括matching principle（配比原则）、revenue recognition principle（收入确认原则）和historical cost principle（历史成本原则）。
了解和掌握这些原则的英文表达可以帮助学习者更好地理解和运用会计英语。
三、会计核算会计核算是会计工作中的重要环节之一。
在英语中，会计核算被称为accounting practices。
学习者需要了解并掌握一些会计核算的基本术语和概念，如debit（借方）、credit（贷方）、trial balance（试算平衡）等。
这些术语在会计工作中经常被使用，掌握它们的英文表达将有助于学习者更好地理解和运用会计英语。
四、会计制度每个国家都有自己的会计制度，在英语中，会计制度被称为accounting system。
了解不同会计制度的特点和差异可以帮助学习者更好地理解和应用会计英语。
例如，中国采用的会计制度是基于事实和凭证的，而国际上一些主力采用的是基于原则和概念的制度。
学习者需要通过学习相关的词汇和表达，来更好地理解各个国家的会计制度。
五、国际会计准则随着全球经济的日益紧密联系，国际会计准则的重要性日益凸显。
在英语中，国际会计准则被称为international accounting standards。
注会基础英语
注会基础英语-一、词性分类基础财会英语-词汇篇一、词性分类二、词汇记忆方法三、重点词汇讲解【一、词性分类】一词多性Record v记录、录音; n记录、档案Account v负责、解释 account for; n 账户一词拼写稍作改变，词性随着改变“变形金刚”【基本句子成分回顾】☆主、谓、宾、定、状、表：主语：句子所要说明的人或事物，主要是名\代\数；谓语：说明主语的动作或状态，主要是动词；宾语：谓语动作的承受者，主要是名词；表语：系动词（如is,become）后表示主语的身份或特征，主要是名词、形容词；定语：限定或修饰名词，主要是形容词；状语：修饰动词、形容词，主要是副词句子主干：主+谓+宾；主+系+表句子枝叶：定、状Technological progress creates competitive advantage.科技进步创造竞争优势。
总结：抓主干、理枝叶We should measure the sales revenue reliably.我们应该可靠地计量收入。
Creating value is the goal of financial management.财务管理的目标就是创造价值。
【名词】名词：表示人,事物,地点或抽象概念的名称的词。
√可数VS不可数：可以用数目来计算,称为可数名词。
apple√一般无法用数目计算,称为不可数名词。
water 名词单数－> 复数的规则变化（从“一”变多）√名词单数－>复数的不规则变化1）child-children；foot-feet；man-men；woman-women2）单复同形,如 deer, sheep, fish3）集体名词,以单数形式出现,但实为复数。
例如：people, police, cattle等本身就是复数,不能说a people, a police, a cattle,但可以说a person, a policeman, a head of cattle。
20191123. MPAcc course material part III financial
金融衍生产品－期货（续）
期货的种类
商品期货
工业品
农产品 其他商品 金融期货
外汇期货(Foreign Currency Future) 利率期货(Interest Rate Future) 股指期货(Stock Index Future)
146
金融衍生产品－期货（续）
期货的估值方法
我们通常可以登陆以下期货网站查询相关期货产品的价格 上海期货交易所shfe/； 大连商品交易所dce/； 郑州商品交易所czce/； 中国金融期货交易所cffex/；
债券的特点
偿还性。债券一般都规定有偿还期限，发行人必须按约定条件偿 还本金并支付利息 。 流通性。债券一般都可以在流通市场上自由转让 。 安全性。与股票相比，债券通常规定有固定的利率。与企业绩效 没有直接联系，收益比较稳定，风险较小。此外，在企业破产时， 债券持有者享有优先于股票持有者对企业剩余资产的索取权 。 收益性。债券的收益性主要表现在两个方面，一是投资债券可以 给投资者定期或不定期地带来利息收入：二是投资者可以利用债 券价格的变动，买卖债券赚取差额 。
运用套期会计必须符合的条件和规定，包括：
在套期开始时，确立套期工具及被套期项目的关系
该套期预期高度有效
套期的有效性能够可靠地计量
备有文件正式指定：
该套期关系 企业的风险管理目标 套期策略 套期有效性的评价方法 …
套期会计 方法
（第24号第17、18条） 135
套期有效性的评价方法
预期性评价
套期开始及以后期间 预期高度有效 评价方法如：主要条款比较 法、 比率分析法
债券（Bond） 期货（Future） 远期（Forward） 掉期（Swap） 期权（Option）
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2019注会会计英语基础讲义xx年注册会计师考试辅导会计前言总体考情分析一般选择综合题第1题要求选用英文作答，若用英文作答完全正确，则在原题满分的基础上多加5分。
对于《会计》科目来讲，综合题的知识点分布可能性很大，知识面比较广，所以对于常见的综合性知识点，均需要关注如何转化为英文作答的形式。
在本次教学中, 将会按照专题的形式，同时结合具体例题，分别使用中文与英文进行讲解，并帮助学员提炼相关专业词汇。
在具体每个专题的讲解时，每个专题会以先列举常用的词汇，最后结合典型例题的形式进行演练。
部分专题在讲解中将会整合在一次授课中完成。
本次授课共涉及以下17个专题：1.固定资产和无形资产2.投资性房地产3.资产减值4.借款费用5.股份支付6.或有事项7.金融工具8.收入.费用和利润9.非货币性资产交换和债务重组10.所得税11.外币折算12.租赁13.会计政策变更.估计变更.差错更正14.资产负债表日后事项15.长期股权投资和企业合并16.合并财务报表17.每股收益课堂教学形式由于自xx年起注册会计师考试采用机考的形式，因此同学们在运用英语进行综合题目作答的过程中能够快速准确的在电脑上输入答案是得分的前提。
为了提高同学们快速输入英语答案的准确性，本门课程需要同学们在上课过程中跟随主讲老师将英文部分内容在Word文档中输出，以达到对单词的准确拼写以及对语法句型熟悉掌握的目的。
专题一固定资产和无形资产目录 01 考情分析 02 词汇归纳总结03 重点.难点讲解 04 同步系统训练考情分析有关固定资产和无形资产的内容在注会考试中属于非常重要的基础知识，可能并不单独以主观题形式进行考查，但是专业阶段主观题所考查的知识点中一般都会穿插其相关内容。
如与借款费用.会计估计变更及差错更正等内容的结合。
因此，要给予一定的重视。
词汇归纳总结固定资产 Fixed asset 无形资产 Intangible asset 预定可使用状态 Expected conditions for use 运费 Freight 装卸费Loading fee 具有融资性质 With financing nature 实际上；生效 In effect 依照 According to/ In accordance with 直线法Straight line method 工作量法 Unit of production method 双倍余额递减法 Double declining balance method 年数总和法Sum of the years digits method 累计折旧 Accumulated depreciation 后续支出 Subsequent expenditure 更新改造Transformation and renovation 修理费用 Repair expenditure 管理费用 General and administrative expense 销售费用Selling expense 研究阶段 Research stage 开发阶段Development stage 摊销 Amortization 确定 Determine 在建工程 Construction in process 预计使用寿命 Estimated useful life 特许权 Franchise right 保险费 Insurance expense 长期应付款 Long-term payable 专利权 Patent 研究开发费用Research and development cost 残值 Residual value 有形资产 Tangible asset 重点.难点讲解考点一：固定资产的初始计量 Initial Measurement of Fixed Assets1.外购固定资产 Purchased fixed assets 外购固定资产的成本，包括购买价款.相关税费.使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费.装卸费.安装费和专业人员服务费等。
T he cost of a purchased fixed asset consistsof purchase price, relevant taxes, freights, loading fees, installment fees, professional service fees and other expenses that bring the fixed asset to the expected conditions for use and that may be relegated to the fixed asset. 购买固定资产的价款超过正常信用条件延期支付，实质上具有融资性质的，固定资产的成本以购买价款的现值为基础确定。
I f the payment for a fixed asset is delayed beyondthe normal credit conditions and it is of financingnature in effect, the cost of the fixed asset shall be ascertained based on the present value of the purchase price. 会计分录：Journal entry: 借：固定资产（购买价款的现值）未确认融资费用（差额，应在信用期内采用实际利率法进行摊销）贷：长期应付款等（实际应支付价款） Dr：Fixed assets （the present value of the purchase price）Unrecognized financing expenses（the balance，whichshould be amortized within the credit period using the effective interest method） Cr：Long-term payable（the actual purchase price that should be paid）企业可能以一笔款项购入多项没有单独标价的固定资产。
A n enterprise may make certain payment for purchasing several fixed assets which are not priced separately. 如果这些资产均符合固定资产的定义，并满足固定资产的确认条件，则应将各项资产单独确认为固定资产，并按各项固定资产公允价值的比例对总成本进行分配，分别确定各项固定资产的成本。
I f these assets are in line with the definition of fixed assets and meet the recognition criteria for fixed assets，each asset should be recognized as a fixed asset separately，and the cost of each fixed asset shall be determined by allocating the payment according to the proportion of fair value of each fixed asset to the total cost of all assets acquired.2.自行建造固定资产 Self-constructed fixed assets 自行建造固定资产的成本，包括工程用物资成本.人工成本.缴纳的相关税费.应予以资本化的借款费用以及应分摊的间接费用等。
C ost of self-constructed fixed assets includes material cost used for project, labor cost, relevant taxes, borrowing costs that shall be capitalized and overhead that shall be allocated. 考点二：固定资产的后续计量Subsequent Measurement of Fixed Assets1.固定资产折旧 Depreciation of fixed assets （1）折旧范围 Scope of depreciation 企业应对所有的固定资产计提折旧，但是，已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。
E nterprise should depreciate all fixed assets, but except for the fixed assets which have been fully depreciated but are still in use and the land which isrecorded separately. 当月增加的固定资产，当月不计提折旧，从下月起计提折旧；当月减少的固定资产，当月仍计提折旧，从下月起不计提折旧。
N ewly purchased fixed asset does not need to be depreciated in current month, and should be depreciated from the following month; decreased fixed assets should be depreciated in current month, no depreciation is made in the following month. （2）折旧方法 Depreciation method 企业应当根据与固定资产有关的经济利益的预期消耗方式，合理选择折旧方法。
A n enterprise shall reasonably select a depreciation method for a fixed asset in accordance with the expected form for the consumption of the economic benefits concerning the fixed asset. 可选用的折旧方法包括年限平均法.工作量法.双倍余额递减法和年数总和法等。
固定资产的折旧方法一经确定，不得随意变更。
T he available depreciation methods consist of the straight line method, unit of production method, double declining balance method, sum of the year digits method, etc. Once an enterprise ascertains the method of depreciation of the fixed asset, it shall not be arbitrarily changed.2.固定资产的后续支出 Subsequent expenditure of fixed assets 与固定资产有关的更新改造等后续支出，符合资本化条件的，应当计入固定资产成本或其他相关资产的成本，同时将被替换部分的账面价值扣除。