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品牌：北京大學(xué)出版社

 

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2014年注冊(cè)會(huì)計(jì)師考試綜合階段輕松過(guò)關(guān)系列

注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試輔導(dǎo)用書(shū)

       ——輕松過(guò)關(guān)之CPA英語(yǔ)1

CPA英語(yǔ)詞匯通關(guān)必備手冊(cè)

 

 

 

輕松過(guò)關(guān) 注冊(cè)會(huì)計(jì)師考試CPA英語(yǔ)詞匯通關(guān)必備手冊(cè)

叢 書(shū) 名：注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試輔導(dǎo)用書(shū)·輕松過(guò)關(guān)之CPA英語(yǔ)

作     者：呂鵬 編著

出 版 社：北京大學(xué)出版社

出版時(shí)間：2014-1-1

ＩＳＢＮ：9787301237649

版 次：1

頁(yè) 數(shù)：212

字 數(shù)：120000

印刷時(shí)間：2014-1-1

開(kāi) 本：大32開(kāi)

紙 張：膠版紙

印 次：1

包 裝：平裝

定價(jià)：25.00元

《注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試輔導(dǎo)用書(shū)：CPA英語(yǔ)詞匯通關(guān)必備手冊(cè)》以中國(guó)注冊(cè)會(huì)計(jì)師考試專業(yè)階段的六科教材為基本框架，根據(jù)考試大綱從專業(yè)知識(shí)的角度，按照突出重點(diǎn)，強(qiáng)調(diào)專業(yè)的原則，逐科按知識(shí)點(diǎn)對(duì)財(cái)經(jīng)專業(yè)英語(yǔ)的詞匯進(jìn)行整理，展現(xiàn)順序大體與中文教材相同，這樣可以幫助廣大學(xué)員通過(guò)自身熟悉的中文教材來(lái)了解不太熟悉的財(cái)經(jīng)專業(yè)英語(yǔ)輔導(dǎo)書(shū)，便于上手，利于學(xué)習(xí)。因此，廣大學(xué)員可以根據(jù)中文教材快速找到對(duì)應(yīng)的擬學(xué)習(xí)的英文專業(yè)詞匯。《注冊(cè)會(huì)計(jì)師全國(guó)統(tǒng)一考試輔導(dǎo)用書(shū)：CPA英語(yǔ)詞匯通關(guān)必備手冊(cè)》是基本按照中文教材順序?qū)τ⒄Z(yǔ)專業(yè)詞匯進(jìn)行整理的，因此單詞是“亂序”排列。這種“亂序”排列一方面可以避免廣大學(xué)員記憶按字母排序的單詞表的枯燥無(wú)味，另一方面，也避免單詞表對(duì)單詞的暗示，有助于切實(shí)記憶單詞。

Auditing

審計(jì)

PART Ⅰ China Code of EthicsforCertifiedPublicAccountants

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

財(cái)務(wù)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

公司戰(zhàn)略與風(fēng)險(xiǎn)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

會(huì) 計(jì)

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 PoliciesandAccountingEstimatesandCorrections 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

經(jīng)濟(jì)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

稅法

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

附錄一 常見(jiàn)寫(xiě)作用詞

附錄二 詞匯表

讀部分章節(jié)

14.establishment of company設(shè)立公司

15.company registration authority公司登記機(jī)關(guān)

16.approval formalities批準(zhǔn)手續(xù)

17.company business license公司營(yíng)業(yè)*

18.registered capital注冊(cè)資本

19.actually paid capital實(shí)收資本

20.business scope經(jīng)營(yíng)范圍

21.1egal representative法定代表人

22.prescribe v.規(guī)定

23.succeed v.繼承，接替

e.g.The creditor's rights and debts of thecompanypriortothechange shall be succeeded by the companyaflerthechange.

【譯】公司變更前的債權(quán)、債務(wù)由變更后的公司承繼。

24.articles of association公司章程

e.g. The company established according tothislawshallformulateits articles of association whicharebindingonthecompany，itsshareholde.rs，directors，supervisorsandseniormanagers.

【譯】設(shè)立公司必須依法制定公司章程。公司章程對(duì)公司、股東、董事、監(jiān)事、高級(jí)管理人員具有約束力。

25.chairman of the board of directors董事長(zhǎng)

26.executive director執(zhí)行董事

27.branch n.分公司

subsidiary n.子公司

28.civil liability民事責(zé)任

29.capital contributor出資人

30.joint and several liability連帶責(zé)任

31.board of directors董事會(huì)

board of supervisors監(jiān)事會(huì)

meeting of shareholders股東會(huì)

shareholders convention股東大會(huì)

recommendation party保薦人

Recommendation Letter of Issuance發(fā)行保薦書(shū)

Recommendation Letter of Listing上市保薦書(shū)

156.abide by遵守

e.g.A recommendation party shall abidebyoperationalrulesandindustrial norms.

【譯】保薦人應(yīng)當(dāng)遵守業(yè)務(wù)規(guī)則和行業(yè)規(guī)范。

157.IP0，initial public offerings首次公開(kāi)募股，初次公開(kāi)發(fā)行

initial non public offer非公開(kāi)發(fā)行新股

158.surpass v.超越，勝過(guò)，優(yōu)于

159.corporate bond公司*

160.asset appraisal report資產(chǎn)評(píng)估報(bào)告

asset verification report驗(yàn)資報(bào)告

161.file an application提交申請(qǐng)

162.issuer n.發(fā)行人

163.tenure n.任期，占有；土地使用權(quán)v.授予……終身職位

164.be liable for對(duì)……負(fù)責(zé)

e.g.After a legal offer of stocks，an issuershallbeliableforany alteration of its operation oritsprofitsbyitself.Theinvestment risk as incurred therefrom shallbebornebyinvestorsby themselves.

【譯】股票依法發(fā)行后，發(fā)行人經(jīng)營(yíng)與收益的變化，由發(fā)行人自行負(fù)責(zé)；由此變化引致的投資風(fēng)險(xiǎn)，由投資者自行負(fù)責(zé)。

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