注册会计师全国统一考试辅导用书•轻松过关之CPA英语:CPA英语词汇通关必备手册.pdf

注册会计师全国统一考试辅导用书•轻松过关之CPA英语:CPA英语词汇通关必备手册.pdf
 

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《注册会计师全国统一考试辅导用书•轻松过关之CPA英语:CPA英语词汇通关必备手册》主要针对中国注册会计师考试财经专业英语的考查要求,严格依照考试大纲进行编写,以帮助广大学员在尽可能短的时间内对财经专业英语词汇有较好掌握,为今后财经专业英语的深入学习,进而达到考试要求奠定坚实基础。因此《注册会计师全国统一考试辅导用书•轻松过关之CPA英语:CPA英语词汇通关必备手册》可以说是目前针对性最强、吻合度最高、知识点最新、覆盖面最广的一本财经专业英语词汇辅导书。

目录
Auditing
审计
PART Ⅰ China Code of Ethics for Certified Public Accountants
PART Ⅱ Fundamentals to Audit
PART Ⅲ Auditing Procedures
PART Ⅳ Transaction Cycles
PART Ⅴ Considerations for Specific Items
PART Ⅵ Audit Finalization and Report
PART Ⅶ Common Verbs for Auditing
Financial Management and Cost Management
财务成本管理
PART Ⅰ Fundamentals to Financial Management
PART Ⅱ Financial Valuation
PART Ⅲ Long—term InVestment
PART Ⅳ Long—term Financing
PART Ⅴ Working Capital Management
PART Ⅵ Cost Accounting
PARTⅦ Management Accounting
Corporate Strategy and Risk Management
公司战略与风险管理
PART Ⅰ Fundamentals to Strategy
PART Ⅱ External and Internal EnⅥronment Analysis
PART Ⅲ Strategy Selection and Implementation
PART Ⅳ Strategy Change Management
PART Ⅴ Financial Strategy
PART Ⅵ Internal Control
PART Ⅶ Risk Management Theory and Practice
PART Ⅷ Bankrupt
PART Ⅸ IT Management
Accounting
会 计
PART Ⅰ Fundamentals to Accountin9
PART Ⅱ Financial Assets+
PART Ⅲ InVentory
PART Ⅳ Long—term Equity InVestments
PART Ⅴ Fixed Assets
PART Ⅵ Intangible Assets
PART Ⅶ InVestment PropertV
PART Ⅷ Impairment of Assets+
PART Ⅸ Liabilities&Equities
PART Ⅹ ReVenue.Expense and Profit
PART Ⅺ Financial Repots
PART ⅩⅡ Contingencies
PART ⅩⅢ Exchange of Non—monetary Assets
PART ⅩⅣ Debt Restructurings
PART ⅩⅤ GoVernment Grants
PART ⅩⅥ Borrowing Costs
PART ⅩⅦ Share based Payment
PART ⅩⅧ Income Tax
PART ⅪⅩ Foreign Currency Translation
PART ⅩⅩ Lease
PART ⅩⅪ Changes in Accounting Policies and Accounting Estimates and Corrections of Errors
PART ⅩⅩⅡ EVents after the Balance Sheet Date
PART ⅩⅩⅢ Business Combinations
PART ⅩⅩⅣ Consolidated Financial Statements
PART ⅩⅩⅤ Earnings Per Share
Ecnomic Laws
经济法
PART Ⅰ Company Law
PART Ⅱ Security Law
PART Ⅲ Enterprise Bankruptcy Law
PART Ⅳ Anti—unfair Competition Law
PART Ⅴ Anti—monopoly Law
PART Ⅵ Contract Law+
Taxation Laws
税法
PART Ⅰ VAT Law
PART Ⅱ Business Tax Law
PART Ⅲ Enterprise Income Tax Law
PART Ⅵ Indi Vidual Income Tax Law
PART Ⅴ Others
附录一常见写作用词
附录二词汇表

文摘
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注册会计师全国统一考试辅导用书•轻松过关之CPA英语:CPA英语词汇通关必备手册

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注册会计师全国统一考试辅导用书•轻松过关之CPA英语:CPA英语词汇通关必备手册

14.establishment of company设立公司
15.company registration authority公司登记机关
16.approval formalities批准手续
17.company business license公司营业执照
18.registered capital注册资本
19.actually paid capital实收资本
20.business scope经营范围
21.1egal representative法定代表人
22.prescribe v.规定
23.succeed v.继承,接替
e.g.The creditor's rights and debts of the company prior to the change shall be succeeded by the company afler the change.
【译】公司变更前的债权、债务由变更后的公司承继。
24.articles of association公司章程
e.g. The company established according to this law shall formulate its articles of association which are binding on the company,its shareholde.rs,directors,supervisors and senior managers.
【译】设立公司必须依法制定公司章程。公司章程对公司、股东、董事、监事、高级管理人员具有约束力。
25.chairman of the board of directors董事长
26.executive director执行董事
27.branch n.分公司
subsidiary n.子公司
28.civil liability民事责任
29.capital contributor出资人
30.joint and several liability连带责任
31.board of directors董事会
board of supervisors监事会
meeting of shareholders股东会
shareholders convention股东大会
recommendation party保荐人
Recommendation Letter of Issuance发行保荐书
Recommendation Letter of Listing上市保荐书
156.abide by遵守
e.g.A recommendation party shall abide by operational rules and industrial norms.
【译】保荐人应当遵守业务规则和行业规范。
157.IP0,initial public offerings首次公开募股,初次公开发行
initial non public offer非公开发行新股
158.surpass v.超越,胜过,优于
159.corporate bond公司债券
160.asset appraisal report资产评估报告
asset verification report验资报告
161.file an application提交申请
162.issuer n.发行人
163.tenure n.任期,占有;土地使用权v.授予……终身职位
164.be liable for对……负责
e.g.After a legal offer of stocks,an issuer shall be liable for any alteration of its operation or its profits by itself.The investment risk as incurred therefrom shall be borne by investors by themselves.
【译】股票依法发行后,发行人经营与收益的变化,由发行人自行负责;由此变化引致的投资风险,由投资者自行负责。

内容简介
《注册会计师全国统一考试辅导用书•轻松过关之CPA英语:CPA英语词汇通关必备手册》以中国注册会计师考试专业阶段的六科教材为基本框架,根据考试大纲从专业知识的角度,按照突出重点,强调专业的原则,逐科按知识点对财经专业英语的词汇进行整理,展现顺序大体与中文教材相同,这样可以帮助广大学员通过自身熟悉的中文教材来了解不太熟悉的财经专业英语辅导书,便于上手,利于学习。因此,广大学员可以根据中文教材快速找到对应的拟学习的英文专业词汇。《注册会计师全国统一考试辅导用书•轻松过关之CPA英语:CPA英语词汇通关必备手册》是基本按照中文教材顺序对英语专业词汇进行整理的,因此单词是“乱序”排列。这种“乱序”排列一方面可以避免广大学员记忆按字母排序的单词表的枯燥无味,另一方面,也避免单词表对单词的暗示,有助于切实记忆单词。

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