注册会计师全国统一考试梦想成真系列辅导丛书:注册会计师英语辅导教材.pdf

注册会计师全国统一考试梦想成真系列辅导丛书:注册会计师英语辅导教材.pdf
 

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《注册会计师全国统一考试梦想成真系列辅导丛书:注册会计师英语辅导教材》自2012年出版以来,受到广大读者的一致好评。新版英语教材在去年的基础上进行了升级和优化,更佳符合读者的阅读习惯,全面满足读者复习备考的要求。全书从职业道德守则、会计、审计、财务成本管理、公司战略与风险管理、经济法和税法七大部分对财经专业英语进行了全方位的总结、概括、提炼和讲解。书中内容翔实,配合中华会计网校老师的课程讲解,可以帮助广大学员在较短时间内掌握正确的学习方法、找到正确的学习方向,收到显著的学习效果。

目录
第一章 职业道德1
China Code of Ethics for Certified Public Accountants
No.1Fundamental Principles of Professional Ethics
No.2Conceptual Framework
No.3Specific Requirements in Providing Professional Services
No.4Independence Requirements for Audit and Review Engagements
第2章 会计
Accounting
Topic 01: Financial Instrument
Topic 02: Long-term Equity Investments
Topic 03: Fixed Assets, Intangible Assets and Investment Real Estates
Topic 04: Impairment of Assets
Topic 05: Revenue
Topic 06 : Contingencies
Topic 07: Exchange of Non-monetary Assets
Topic 08: Debt Restructuring
Topic 09: Share-based Payment
Topic 10 : Income Taxes
Topic 11: Foreign Currency Translation
Topic 12: Changes of Accounting Policies and Accounting Estimates and Error Correction
Topic 13: Events after the Balance Sheet Date
Topic 14: Business Combinations
Topic 15: Consolidated Financial Statements
Topic 16 : Earnings Per Share
第3章 审计
Auditing
Topic 01: Legal Liability of Certified Public Accountants
Topic 02 : Audit Objectives
Topic 03: Audit Planning
Topic 04 : Audit Evidence
Topic 05: Audit Evidence-Inventory
Topic 06 : External Confirmation
Topic 07: Analytical Procedures
Topic 08: AuditSampling
Topic 09: Audit Working Papers
Topic 10 : Risk Assessment
Topic 11: Responding to the Risk Assessment
Topic 12: Sales and Receivables Cycle
Topic 13: Purchases and Payables
Topic 14: Audit of Monetary Assets
Topic 15: External Auditor's Responsibility Regarding the Detection of Fraud
Topic 16: Considerations for Laws and Regulations in the Audit of Financial Statements
Topic 17: Communication with Those Charged with Governance
Topic 18: Communications between Predecessor Auditor and Prospective Auditor
Topic 19: Reliance on the Works of the Third Party
Topic 20: Group Audit
Topic 21 :Accounting Estimates
Topic 22 : Related Party Transaction
Topic 23: Initial Audit Engagements-Opening Balances
Topic 24 : Going Concern
Topic 25 : Subsequent Events
Topic 26: Management Representation
Topic 27 : Audit Report
Topic 28: Engagement Quality Control for Accounting Firms
第4章 财务成本管理
Financial Management and Cost Management
Topic 01 : Financing Sources
Topic 02: Growth rate and capital requirement
Topic 03: Method of project evaluation
Topic 04: Working Capital Management
Topic 05 : Dividend Policy
Topic 06: Ratio Analysis (Interpretation of Financial Statements)
Topic 07 : CVP Analysis
Topic 08: Performance Measurement
Topic 09 : Financial Valuation
Topic 10: Method of overall budgeting preparation
Topic 11: Basic calculation methods of product costs calculation
第5章 公司战略与风险管理
Corporate Strategy and Risk Management
Topic 01 :PESTEL Model
Topic 02 : Product life cycle
Topic 03: Five forces for an industry
Topic 04: Analysis of value chain
Topic 05 : BCG matrix
Topic 06 : SWOT Analysis
Topic 07: Business unit strategy
Topic 08: Corporate (overall) strategy
Topic 09: Strategy development
Topic 10: BSC
Topic 11: Organizational structure
Topic 12 : Risk Management
第6章 经济法
Economic Law
Topic 01: Law of the People's Republic of China on Partnerships
Topic 02: Provisions on M&A of a Domestic Enterprise by Foreign Investors
Topic 03: Company Law of the People's Republic of China
Topic 04: Securities Law of the People's Republic of China
Topic 05: Law of the People's Republic of China on Enterprise Bankruptcy
Topic 06: Real Right Law of the People's Republic of China
Topic 07: Contract Law of the People's Republic of China
Topic 08: Negotiable Instruments Law of the People's Republic of China
Topic 09: Law of the People's Republic of China of Countering Unfair Competition
Topic 10: Antimonopoly Law of the People's Republic of China
Topic 11: Measures for administration of material assets reorganization of public companie
第7章 税法
Taxation Law
Topic 01: Provisional Regulations of the People's Republic of China on Value Added Tax
Topic 02: Interim Regulations of the People's Republic of China on Consumption Tax
Topic 03: Provisional Regulations of the People's Republic of China on Business Tax
Topic 04: The Law of the People's Republic of China on Enterprise Income Tax
Topic 05: Individual Income Tax Law of the People's Republic of China
Topic 06: Interim Regulations on City Maintenance and Construction Tax of Tax the People's Republic of China
Topic 07: Provisional Regulations of the People's Republic of China on Land Appreciation

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注册会计师全国统一考试梦想成真系列辅导丛书:注册会计师英语辅导教材

The reliability of audit evidence is influenced by its source and by its nature and is dependent on the individual circumstances under which it is obtained. The general principles for judging the reliability of audit evidence include:
(1)Audit evidence is more reliable when it is obtained from independent sources outside the audited entity rather than other sources.
(2)Audit evidence that is generated internally is more reliable when the related controls imposed by the audited entity are effective rather than weak.
(3) Audit evidence obtained directly by the auditor is more reliable than audit evidence obtained indirectly or by inference.
(4) Audit evidence is more reliable when it exists in documentary form (whether paper, electronic, or other medium) rather than in oral form.
(5) Audit evidence provided by original documents is more reliable than audit evidence =rovided by photocopies or facsimiles, or documents that have been filmed, digitized, or otherwise converted into electronic form.
Generally, audit evidence obtained by the auditor directly through confirmations from the confirming party is more reliable than audit evidence generated internally. Mutually corroborating information obtained from a source independent of the audited entity, including confirmations, may increase the assurance the auditor obtains from audit evidence existing within the accounting records or a management representation.

内容简介
《注册会计师英语辅导教材》内容介绍:中华会计网校急学员之所急,想学员之所想,率先推出了针对中国注册会计师考试英语考查的学习辅导用书——《注册会计师英语辅导教材》。《注册会计师英语辅导教材》自2012年出版以来,受到广大读者的一致好评。新版英语教材在去年的基础上进行了升级和优化,更佳符合读者的阅读习惯,全面满足读者复习备考的要求。全书从职业道德守则、会计、审计、财务成本管理、公司战略与风险管理、经济法和税法七大部分对财经专业英语进行了全方位的总结、概括、提炼和讲解。书中内容翔实,配合中华会计网校老师的课程讲解,可以帮助广大学员在较短时间内掌握正确的学习方法、找到正确的学习方向,收到显著的学习效果。

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