注册会计师考英语

注册会计师考英语

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【优秀范文】注册会计师考英语

范文一:注册会计师考试:会计英语——帐目用语

statement of account

往来账户,活期存款账户,流通账

account current

经常账户

current account

销货账

account sales

两人共有之银行账户

joint account

应收[未清]账款;未付账单,未结算账目

outstanding account

贷方账项

credit account

借方账项

debtor account

应付账

account payable

应收账

account receivable

新交易||新账

未决账||老账

old account

现金账

cash account

流水账

running account

暂记账||未定账

suspense account

逾期账款,过期未付账款||延滞账

overdue account||pastdue account

杂项账户

sundry account

详细账单||明细表

detail account

坏账

bad account

会计项目

title of account

会计薄||账薄

account-book

营业报告书||损益计算表

account of business||business report

借贷细账||交验账

account rendered

明细账

account stated

与... 银行开立一户头

to open an account with

与……继续交易,与……有账务往来

to keep account with

继续记账

to keep account

与……有交易

to have an account with

作成会计账||有往来账项

to make out an account with

清算||清理债务

to make up an account

与……停止交易

to close one's account with

结账

to close an account

请求付账

to ask an account||to demand an account

结清差额

to balance the account with

清算

to settle an account||to liquidate an account||to square an account 审查账目||监查账目

to audit an account

检查账目

to examine an account

转入A的账户

to charge the amount to A's account

先付……

to pay on account

代理某人||为某人

on one's account||on account of one

为自己计算||独立账目

on one's own account

由某人收益并负风险

on one's account and risk||for one's account and risk

由某人负担

for one's account||for account of one 按某人指示||列入某人账户

by order and for account of one 列入5月份账目

for May account

报账

render an account

范文二:注册会计师考试英语常用英文单词

注册会计师考试英语常用英文单词(1)

1.Cash in hand

2.Cash in bank 现金 银行存款

其他货币资金-外埠存款 3.Other monetary assets - cash in other cities

4.Other monetary assets - cashier‘s check

5.Other monetary assets - bank draft 其他货币资金-银行本票 其他货币资金-银行汇票

其他货币资金-信用卡

其他货币资金-信用证保证金

其他货币资金-存出投资款 6.Other monetary assets - credit cards 7.Other monetary assets - L/C deposit 8.Other monetary assets - cash for investment

9.Investments - Short term - stocks

10.Investments - Short term - bonds

短期投资-股票投资 短期投资-债券投资

范文三:[注册会计师]审计考试英语

1、 Accounting is the system that measures business activities, processes that information into reports, and

communicates the results to decision-makers.

会计是计量企业经济活动,处理并加工经济信息,并将处理结果与决策者进行交流的信息系统。

2、 Managers of businesses and other users use accounting information to set goals for their organizations, to evaluate

progress toward those goals, and to take corrective action if necessary.

企业管理者及其他会计信息使用者利用会计信息为企业和团体制定目标,评价为实现目标而付出的努力,并在必要时采取改进措施。

3、 Accounting may be divided into two parts: financial accounting and management accounting.

会计可以分为财务会计与管理会计两部分。

4、 Management accounting, or managerial accounting, provides information mainly to management of a firm,

analyzing individual and specific problems for decision making in various departments of a business.

管理会计主要对企业的管理层提供信息,作为企业内部各个部门进行决策的依据。

5、 In contrast, financial accounting is related to preparation of reports and statements for users both inside and outside

a firm.

与管理会计不同,财务会计编制财务报表,既为企业内部使用,又提供给企业外部各界使用。

6、 Accounting may be defined as a process of identifying, measuring and communicating economic information to

permit informed judgments and decisions by users of information.

会计可被定义为一种确认、计量和沟通经济信息的过程,它被用来对用户提供信息,做出判断,进行决策。

7、 Among the wide range of users of financial accounting are management of a business, investors, creditors,

governmental organizations, Securities and Exchange Commission, trade unions, insurance companies, financial analysts and consulting institutions and so on.

财务会计信息提供给广泛的用户,包括企业的管理层、投资者、债权人、政府机构、证券交易委员会、工会、保险公司、财务分析与咨询机构等。

8、 The rules that govern how accountants measure, process, and communicate financial information fall under the

heading GAAP, which stands for generally accepted accounting principles.

指导会计去计量、处理并交流财务信息的规范,被称为一般公认会计原则。

9、 The most basic tool of accounting is the accounting equation, which presents the resources of the business and the

claim to those resources.

会计最基本的工具就是会计方程式,它反映企业拥有的经济资源及对该资源的求偿权。

10、Financial reports, or accounting reports, are end product of accounting process, giving a concise report of

profitability and financial position of an enterprise and they are the final products of the accounting process.

财务报表又称会计报表,是会计程序的总结性文件,是准确反映企业财务状况和盈利能力的报告。它们是会计过程的最终结果。

11、the primary financial statements are the (1)balance sheet, (2)income statement (3)statement of cash flows

and (4)statement of changes in financial position.

基本的财务报表有:(1)资产负债表;(2)损益表;(3)现金流量表;(4)财务状况变动表。

12、The balance sheet lists all the assets, liabilities, and owners equity of an entity as of a specific date, usually the end

of a month or a year.

资产负债表反映企业在某一特定时点,通常是月末或年末的资产、负债及所有者权益。

13、The income statement presents a summary of the revenues and expenses of an entity for a specific period of time,

such as a month or a year.

损益表汇总反映企业在某一特定时期内,如一个月或一年的收入和费用。

14、A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements

of an enterprise during a certain accounting period.

现金流量表是反映在一定会计期间现金收入和支出情况的会计报表。

15、A statement of changes in financial position is an accounting statement that reflects comprehensively the sources

and application of working capital and its changes during an accounting period.

财务状况变动表是综合反映一定会计期间内营运资金来源和运用及其增减变动情况的报表。

16、The debit and credit double entry bookkeeping technique is to be used for recording all accounting transactions.

会计上所有交易的记录都采用借贷复式记账法。

17、Accounting records and statements are based on the most reliable data available so that they will be as accurate and

as useful as possible.

会计记录与报表必须以可*的资料为基础,这样它们才尽可能地做到准确和有用。

18、The rapid development of accounting in current century brings about large number of professionally trained

accountants.

本世纪以来会计的迅速发展造就了一大批经过专业培训的会计人员。

19、Accountants rendering accounting services on a fee basis and staff accountants employed by them are said to be

engaged in public accounting.

凡在按规定标准收费提供会计服务的会计师事务所里工作的会计人员,被称为公共会计师。

20、Those employed by particular business firms, or accountants corresponding to public accountants are private

accountants.

那些被特定企业雇佣的、或同公共会计师相对应的会计师,被称为企事业内会计人员。

21、In order to guide accountants in preparing financial statements with the characteristics of reliability,

understandability and comparability, we need a well-defined body of accounting assumptions and principles.

为了指导会计人员编制具有可*性、易懂性、可比性的财务报表,我们需要一套界定明晰的会计假设及会计原则。

22、in China, accountants rely on four fundamental accounting assumptions in recording business transactions:(1)

business entity concept,(2)going concern concept,(3)periodicity assumption,(4)stable monetary unit assumption. 中国,会计人员在记录经济业务过程中要依据以下四条基本会计假设:会计主体概念、持续经营概念、期间假设以及币值稳定假设。

23、An accounting entity is an organization or a section of an organization that stands apart from other organizations

and individuals as a separate economic unit. The entity concept requires that the transactions of each entity are accounted for separately from the transactions of all other organizations and persons.

会计主体是独立于其他企业的某一企业或团体,或某一企业的一部门,以及作为独立经济单位的个人。会计主体概念要求这一特定主体的经济业务要与其他企业及个人的业务分开,单独进行会计处理。

24、under the going-concern(or continuity) concept, accountants assume that the business will continue operating for

the foreseeable future.

在持续经营概念下,会计人员假定企业在可预见的将来持续经营。

25、For accounting information to be useful, it must be made available at regular intervals, and the time-period concept

ensures that accounting information is reported at regular intervals.

有价值的会计信息必须按一定的时间间隔向信息使用者提供,会计期间概念确保会计信息按一定的时间间隔列报。

26、Accounting periods may be a fiscal year, a quarter, or a month, commencing on first days thereof according to the

Gregorian calendar.

会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。

27、The stable-monetary-unit concept is the accountants basis for ignoring the effect of inflation and making on

restatements for the changing value of the money.

28、The most important accounting principles include the accrual principle, the historical principle, the realization

principle, the matching principle, the prudence principle, the objectivity principle, the full-disclosure principle, the consistency principle and the materiality principle.

最重要的会计原则包括权责发生制原则、历史成本原则、收入实现原则、配比原则、稳健性原则、客观性原则、充分揭示原则、一致性原则及重要性原则。

29、In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.

所有企业的收入和费用可以按收付实现制或权责发生制计量入账。

30、under cash basis of accounting, which in accordance to realization principle, revenues are recorded in the period in

which cash is received; expenses are recorded in the period in which cash is paid.

按照与收入实现原则一致的收付实现制,所有收入在实际收到现金时登记入账,所有费用在实际支付现金时登记入账。

31、under the accrual principle, revenues are recognized in the period in which they are earned when goods are sold or

services are rendered, rather than when cash is received; Expenses are recognized when they are incurred.

在权责发生制下,收入是按照它在实际发生的期间,而不是实际收取现款的期间登记入账;费用是在它实际发生的期间,而不是实际支付现款的期间登记入账。

32、The values of all assets are to be recorded at historical costs at the time of acquisition. the amount recorded in books

of account shall not be adjusted even though a fluctuation in their value may occur, except when state laws or regulations require specific treatment or adjustments.

各项财产物资应当按取得时的历史成本计价。物价变动时,除国家另有规定者外,不得调整其账面价值。

33、The matching principle governs the recording and reporting of expenses, which goes hand in hand with the revenue

principle to govern income recognition in accounting.

配比原则规定费用的记录和列报方法,这一原则与收入原则一起规定会计中的利润确认。

34、Principle of prudence should be followed in reasonably determining the possible loss and expense.

会计核算应当遵循谨慎原则的要求,合理核算可能发生的损失和费用。

35、The objectivity principle holds that the accounting records and financial reports must be based on financial and

economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enterprise.

客观性原则要求会计核算应当以实际发生的经济业务为依据,如实反映财务状况和经营成果。

36、The disclosure principle holds that a financial statement should report enough information for outsiders to make

knowledgeable decisions about the company. in short, the company should report relevant, reliable, and comparable information about its economic affairs.

充分披露原则是指公司的财务报表应报告充足的信息,以使外界人士能够据此作出有关公司的正确决策。简而言之,公司应报告与其经济事项相关、可*和可比的信息。

37、Accounting information must be designed to meet the requirements of national macro-economy control, the needs

of all concerned external users to understand an enterprises financial position and operating results and the needs of management of enterprises to strengthen their financial management and administration.

会计信息应当符合国家宏观经济管理的要求,满足有关各方了解企业财务状况和经营成果的需要,满足企业加强内部经营管理的需要。

38、According to the consistency principle, accounting records and financial statements shall be prepared according to

stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed.

根据一致性原则,会计核算和财务报表应当按照规定的会计处理方法进行和编制,会计信息应当具有可比性并便于进行分析。

39、accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed;

Changes and reasons for changes, if necessary, and their impact on an enterprises financial position and operating results, shall be reported in notes to the financial statements.

会计处理方法前后各期应当一致,不得随意变更。如确有必要变更,应当将变更内容、变更的原因及其企业财务状况和经营成果的影响,在财务报表附注中说明。

40、The materially concept states that a company must perform strictly proper accounting only for items and

transactions that are significant to the business financial statements.

重要性概念是指公司必须仅对那些对其财务报表有重要意义的项目和业务进行适当的会计处理。

41、The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities

and capital.

一个企业的财务状况是由资产对负债和资本的关系来表示的。

42、These three basic elements, assets, liability and capital, are connected by a fundamental relationship called balance

sheet equation, sometimes called simply the accounting equation.

资产、负债和资本这三个基本要素由一个叫做资产负债表等式,有时称之为会计等式的关系式联接起来。

43、the account has three parts: (1)the name of the account and the account number, (2)the debit side (left side),

and (3) the credit side(right side).

账户由三部分组成:(1)账户名称和账号,(2)借方(左边),(3)贷方(右边)。

44、accounting is based on a double-entry system, which means that we record the dual effects of a business transaction.

会计以复式记账系统为基础,即记录每笔交易的双重影响。

45、increases in assets are recorded in the left (debit) side of the account and decreases in assets are recorded in the

right (credit) side, and conversely, increases in liabilities and owners equity are recorded by credits and decreases in liabilities and owners equity are recorded by debits. these are the rules of debit and credit.

资产的增加记录在左边(借方),资产的减少记录在右边(贷方)。相反,负债和所有者权益的增加记录在贷方,负债和所有者权益的减少记录在借方。这就是借贷记账规则。

46、if the sum of an accounts debits is greater than the sum of its credits, that account has a debit balance, as the cash

account does here and if the sum of its credits is greater, that account has a credit balance, as accounts payable does. 如账户借方金额大于贷方金额,该账户有借方余额,如现金账户;而如果贷方金额大于借方金额,则该账户有贷方余额,如应付账款账户。

47、the increases of a given item are entered on one side, the decreases on the other and the balance (the excess of the

total one side over the total of the other) is inserted near the last figure on the side with the large amount.

(账户中)给定项目的增加记在一过,减少记入另一边。结余(一边总额超过另一边总额的数)被插记在数额大的那一边最后一个数字下面)。

48、the accounting cycle is the process by which companies produce their financial statements for a specific period of

time.

会计循环是企业为编制特定会计期内财务报表而必须经过的全部过程。

49、accounting cycle is a complete system of accounting procedures that are repeated in the same order during each

accounting period, which includes six procedures that will be discussed below.

会计循环是每一会计期间重复进行的由全部会计程序构成的一个完整的体系,它由下面将要讨论的六个会计程序组成。

50、first, journalize accounting entries for all transactions occurred and post the entries in ledger accounts.

首先,将全部会计事项用会计分录记入日记账。将日记账内会计分录过入分类账账户。

51、posting means transferring the amounts from the journal to the appropriate accounts in the ledger, and debits in the

journal are posted as debits in the ledger and credits in the journal as credits in the ledger.

过账即将日记账的金额转记至分类账中相对应的账户。日记账中的借方记录转记至分类账中的借方,日记账的贷方记录转记至分类账中的贷方。

52、second, summarize debit and credit amounts and calculating the balances of the ledger accounts, and prepare an

(unadjusted) trial balance.

其次,将各个分类账户汇总出借方或贷方余额,根据各账户余额编制调整前试算表。

53、a trial balance is a list of all accounts with their balances-assets first, followed by liabilities and then owners equity.

试算平衡表是列示所有账户余额,且按资产、负债和所有者权益顺序列示的会计资料。

54、the trial balance provides a check on accuracy by showing whether the total debits equal the total credits.

试算平衡表通过检查借方与贷方余额合计是否相等,以检验会计处理的准确性。

范文四:注册会计师考试英语加试会计英语词汇汇总

注册会计师考试~英语加试~会计英语词汇

1AAA 美国会计学会

2Abacus《算盘》杂志

3abacus 算盘

4Abandonment废弃,报废;委付

5abandonment value 废弃价值

6abatement①减免②冲销

7ability to service debt 偿债能力

8abnormal cost 异常成本

9abnormal spoilage 异常损耗

10above par 超过票面价值

11above the line线上项目

12absolute amount 绝对数,绝对金额

13absolute endorsement 绝对背书

14absolute insolvency 绝对无力偿付

15absolute priority 绝对优先求偿权

16absolute value 绝对值

17absorb 摊配,转并

18absorption account 摊配账户,转并账户

19absorption costing 摊配成本计算法

20abstract 摘要表

21abuse 滥用职权

22abuse of tax shelter 滥用避税项目

23ACCA特许公认会计师公会

24accelerated cost recovery system 加速成本收回制度

25accelerated depreciation method 加速折旧法,快速折旧法

26acceleration clause 加速偿付条款,提前偿付条款

27acceptance①承兑②已承兑票据③验收

28acceptance bill 承兑票据

29acceptance register 承兑票据登记簿

30acceptance sampling验收抽样

31access time 存取时间

32accommodation 融通

33accommodation bill 融通票据

34accommodation endorsement 融通背书

35account①账户,会计科目②账簿,报表③账目,账项④记账

36accountability 经营责任,会计责任

37accountability unit 责任单位

38Accountancy 《会计》杂志

39accountancy 会计

40accountant 会计员,会计师

41accountant general 会计主任,总会计

42accounting in charge 主管会计师

43accountant,s legal liability 会计师的法律责任

44accountant,s report 会计师报告

45accountant,s responsibility 会计师职责

46account form 账户式,账式

47accounting①会计②会计学

48accounting assumption 会计假定,会计假设

49accounting basis 会计基准,会计基本方法

50accounting changes 会计变更

51accounting concept 会计概念

52accounting control 会计控制

53accounting convention 会计常规,会计惯例

54accounting corporation 会计公司

55accounting cycle 会计循环

56accounting data 会计数据

57accounting doctrine 会计信条

58accounting document 会计凭证

59accounting elements 会计要素

60accounting entity 会计主体,会计个体

61accounting entry 会计分录

62accounting equation 会计等式

63accounting event 会计事项

64accounting exposure 会计暴露,会计暴露风险

65accounting firm 会计事务所

66Accounting Hall of Fame 会计名人堂

67accounting harmonization 会计协调化

68accounting identity 会计恒等式

69accounting income 会计收益

70accounting information 会计信息

358avoidable cost 可避免成本

359back charge 欠费费用

360back date 倒填日期,填早日期

361backed bill 背书票据

362back-end load后期负担

363backer①票据担保人②财务支持人

364backlog depreciation 欠提折旧

365back order 欠交订货

366back pay 欠付工资

367back tax 欠交税款

368back-to-back credit 对开信用证

369back-to-back loan对销贷款

370back wardation 倒价

371backward integration 逆向合并

372bad check 空头支票

373bad debt 呆账,呆账账户

374bad debt account 呆账账户

375bad debt expense 呆账费用

376bad debt ratio 呆账比率

377bad debt recovery 呆账收回

378bailment 寄销,寄托

379bailout 抽资

380bailout period 投资返还期

381balance①余额②平衡

382balance budget 平衡预算

383balance due 结欠余额

384balance fund 平衡基金

385balance of account 账户余额

386balance of payment 国际收支差额

387balance of retained earnings 留存收益余额

388balance sheet 资产负债表

389balance sheet account 资产负债表账户

390balance sheet analysis 资产负债表分析

391balance sheet audit 资产负债表审计

392balance sheet date 结账日期

393balance sheet ratio 资产负债表比率

394balance sheet total 资产负债表总额

395balloon payment 漂浮式付款

595CA 特许会计师

596cable transfer 电汇

597calculation 计算

598calculator 计算器

599calendar year 日历年度

600call ①期前偿还,期前兑回②催交股款③买方期权

601callable bond 可提前兑回债券

602callable preferred stock 可提前兑回优先股

603call loan 活期拆放贷款

604call option 股票购买期权

605call premium 提前兑回溢价

606call price 提前兑回价格

607call provision 提前兑回条款

608cancelable lease 可取消租约

609cancelled check 注销支票

610C & F 货价加运费

611C & I 货价加保险费

612capacity①生产能力②偿债能力

613capacity cost 生产能力成本,经营能力成本

614capacity to borrow 借款能力

615capacity to contract 订约能力,订约资格

616capital 资本金,资本

617capital account 资本账户

618capital addition 资本增置

619capital allowance 资本减免

620capital and liabilities ratio 资本负债比率

621capital appreciation 资本升值

622capital asset 资本性资产

623capital asset pricing model 资本性资产计价模型

624capital authorized 额定资本,法定资本

625capital budget 资本预算

626capital cost 资本成本

627capital deficit 资本亏绌

628capital expenditure 资本支出

629capital gain 资本利得,资本收益

630capital impairment 资本减损

631capital intensive 资本密集

632capital investment 资本投资

1109daily cash report 现金收支日报

1110daily statement 日报表

1111damages损害赔偿

1112data 资料,数据

1113data base 数据库

1114data base management system数据库管理系统

1115data processing 数据处理

1116data retrieval 数据检索

1117date 日期

1118date backward 填早日期

1119date due 到期日

1120date forward 填迟日期

1121date of balance sheet 资产负债表日期,结账日期

1122date of payment 发放股利日期,发薪日期

1123day book 日记簿

1124days purchases in accounts payable 应付账款占用天数

1125days sales in accounts receivable应收账款收款天数

1126days sales in inventory 存货销售天数

1127dBase 数据库管理程序

1128DCF 折现现金流量

1129dead account 呆账

1130dead capital 呆滞资本

1131dead stock 呆滞存货,冷背存货

1132deal 交易,买卖

1133dealer 证券经销商

1134debenture(bond) 信用债券,无担保债券

1135debenture capital债券资本

1136debit①借方②借记

1137debit and credit convention 借贷常规

1138debit 借方余额

1139debit card 记账卡,取款卡

1140debit entry 借方分录

1141debit memorandum 借方通知单

1142debt 债务

1143debt and equity securities债务和产权证券

1363E & OE 如有错漏,有权更正

1364earmark 指定用途,专款专用

1365earmarked loan 用贷款

1366earned income 劳动所得,劳动收入

1367earned income credit 劳动收入税收减免

1368earned surplus 营业盈余,已获盈余

1369earnest 定金,保证金

1370earning power 盈利能力,收益能力

1371earnings ①收益,盈余②劳动所得,劳动收入

1372earnings before interest and tax支付利息和税款前收益

1373earnings coverage ratio 收益偿债能力比率

1374earnings dilution 收益稀释

1375earnings-dividend ratio 收益股利比率

1376earnings per share 每股收益

1377earnings quality收益质量

1378earnings rate收益比率

1379economic appraisal 经济评价

1380economic benefits 经济效益

1381economic cost 经济成本

1382economic entity 经济主体,经济实体

1383economic income 经济收益

1384economic interest 经济权益

1385economic life经济年限

1386economic obligation 经济债务

1387economic order quantity 经济订货量

1388economic resource 经济资源

1389economic value 经济价值

1390ED (会计准则)公布草案

1391effective interest method 实际利息法

1392effective interest rate实际利率

1393effectiveness 效果

1394effective rate of return 实际收益率

1395effective tax rate 实际税率

1396efficiency 效率

1397efficiency audit 效率审计

1398efficiency variance效率差异

1399efficient portfolio 有效证券组合投资

1400electronic cash register 电子现金出纳机

1551face value 票面价值,面值

1552factor 应收账款代理商

1553factoring 应收账款代理经营,应收账款转售

1554factory cost工厂成本

1555factory ledger 工厂分类账

1556factory overhead工厂间接费用

1557failure 经营失败

1558fair market price(value) 公平市价,公司市场价值

1559fairness公正性,公允性

1560fair rate of return公平收益率,公允收益率

1561fair transfer price公平划拨价格,公允划拨价格

1562false entry 虚假分录

1563false returns 谎报税单

1564FASB Statements 《财务会计准则公报》

1565favorable financial leverage 有利财务杠杆作用

1566favorable variance 有利差异,顺差

1567feasibility analysis 可行性分析

1568feasible solution 可行解

1569Fed联邦储蓄系统

1570Federal Deposit Insurance Corporation 联邦存款保险公司

1571federal income tax 联邦所得税

1572Federal Insurance Contribution Act Tax联邦社会保险税

1573Federal Reserve Banks 联邦储备银行

1574federal unemployment tax 联邦失业保险税

1575federal withholding tax 代扣联邦税

1576fee 劳务费,公费

1577feedback 反馈

1578FEI 高级财务管理人员协会

1579fellow members 正式会员

1580fictitious asset 虚列资产

1581fictitious liability 虚列负债

1582fidelity bond 忠诚保证,忠诚保险

1583fiduciary 财产受托人

1791gain 利得,收益

1792gain and loss account损益账户

1793garnishee 第三债务人

1794garnishment 扣押,扣发

1795gearing 财务传动作用

1796gearing ratio 财务传动比率

1797general accountant 总会计师,总会计

1798General Accounting Office 审计总署

1799General Agreement on Tariffs and Trade 关税与贸易总协定

1800general and administrative expense 一般管理费用

1801general auditor 总审计师,总审计

1802general cash 普通现金

1803general cashier出纳主任,总出纳

1804general creditor 普通债权人

1805general crossed check 普通划线支票

1806general fund 普通基金

1807general journal 普通日记账

1808general ledger 总分类账

1809generally accepted accounting principles公认会计原则

1810generally accepted auditing standards公认审计准则

1811general meeting of stockholders 股东大会

1812general mortgage 普通抵押

1813general mortgage bond 普通抵押债券

1814general partner 普通合伙人

1815general price index 一般物价指数

1816general price level accounting 一般物价水平会计

1817general purpose financial statement 通用财务报表,通用会计报表

1818general standard( of audit)审计一般准则

1940 idle capacity 闲置生产能力

1941 idle-capacity cost 闲置生产能力成本

1942 idle money 闲置资金

1943 idle time 停工时间

1944 idle time cost 停工时间成本

1945 illegal acts 违法行为,不法行为

1946 illegal dividend 非法股利

1947 illiquid assets 非流动性资产

1948 illiquidity 非流动性

1949 impairment of capital 资本减损

1950 impairment of value 价值减损

1951 imperfect information 不完整信息

1952 imperfect market 不完善竞争的市场

1953 impersonal account 非人名账户

1954 implicit cost 内含成本,隐含成本

1955 import credit 进口信贷

1956 import declaration 进口报关

1957 import duty 进口关税,进口税

1958 impound 扣押

1959 imprest fund 定额备用金

1960 imprest system 定额备用金制度

1961 improvement and extensions 改造和扩充投资

1962 imputed cost 应计成本,推算成本

1963 imputed interest 应计利息,推算利息

1964 inactive money 呆滞资金

1965 inactive securities 呆滞证券

1966 inadequacy 不适用

1967 inadmitted asset 不承保资产

1968 in arrears 拖欠

1969 inavoidable cost 不可避免成本

1970 in bond 保税

1971 incentive stock option 奖励性股票购买权

1972 incentive wage system 奖励工资制度

1973 in-charge accountant 主管会计师

1974 income ①收益②收入,所得

1975 income account 收益账户,损益账户

1976 income before interest and tax 支付利息和税款前收益

1977 income bond 收益债券

1978 income concept 收益概念

1979 income deduction 收益扣减项目

2192 jobber 股票经销商

2193 job-order costing 订单成本计算法

2194 job-order cost sheet 订单成本计算单

2195 joint account 合账户,联名账户

2196 joint adventure 联营,合资经营

2197 joint audit 联合审计

2198 joint cost 联合成本,联产品成本

2199 joint liability 连带责任

2200 joint product 联产品

2201 joint return 共同税单

2202 joint-stock company 合股公司

2203 joint tenant 财产共同所有人

2204 joint venture 联营,合资经营

2205 journal 日记账

2206 journal entry 日记账分录

2207 Journal of Accountancy 《会计杂志》

2208 Journal of Finance 《财务杂志》

2209 journal voucher 记账凭单,分录凭单

2210 judgment ①判断②判决

2211 judgment payable (or receivable) 判定应付(应收)款项

2212 judgment sampling 判断抽样法

2213 junior accountant 初级会计师,助理会计师

2214 junior bond 非优先债券

2215 junior mortgage 非优先抵押

2216 junior stock 非优先股票

2217 kerb market 场外证券交易市场

2218 key business ratios 关键行业比率

2219 key executive option 重要高级管理人员购股权

2220 kickback 回扣

2221 kind 实物

2222 kiting 挪用补空

2223 know-how 先进技术,技术诀窍

2224 labor 人工

2225 labor cost 人工成本

2226 labor cost audit 人工成本审计

2227 labor efficiency variance 人工效率差异

2228 labor hour method 人工小时法

2229 labor intensive 人工密集

2230 labor quantity variance 人工数量差异

2231 labor rate variance 人工工资率差异

2232 labor turnover 工人流动率

2233 labor variance 人工差异

2234 lagging indicator 滞后指标

2235 land 土地,地产

2236 land improvement 土地改造投资

2237 land occupancy charge 土地使用费

2238 landowner,s royalty 土地开采使用费

2239 lapping 截留挪用

2240 lapse 失效

2241 lapsed option 失效期权

2242 lapsing schedule 逐期折旧明细表

2243 last-in, first-out method 后进先出法

2244 last invoice price 最近进价法

2245 last trading day 最后交易日

2246 late payment fee 延期支付罚金,滞纳金

2247 late presentation 迟延交单

2248 laundered money 非法转移的资金,隐蔽来历的资金

2249 law ③法律,法规④规律,法则

2250 lay off pay 临时解雇费

2251 leading indicator 超前经济指标

2252 leads and lags 提前或拖延支付货款

2253 lead-time ①订货间隔期,订货提前期②生产准备时间

2254 learning curve 学习曲线

2255 lease 租赁,租约

2256 lease accounting 租赁会计

2377 machine-hour method 机器小时法

2378 machine-hour rate 机器小时率

2379 macro-accounting 宏观会计

2380 macro-benefit 宏观效益

2381 macro-cost 宏观成本

2382 main account 主要账户

2383 main books 主要账簿

2384 maintenance and repair 维修和修理费

2385 maintenance of operating capacity 营业能力维护

2386 maintenance of physical capital 实物资本维护

2387 majority interest 多数权益,多数股权

2388 majority stockholders 多数股东

2389 make-or-buy decision 自制或外购决策

2390 make-ready time 生产准备时间

2391 make-up depreciation 增补折旧费,补差折旧费

2392 make-up pay 增补工资,补差工资

2393 malpractice insurance 职业过失保险

2394 managed cost 管理成本

2395 management ①管理,企业管理②管理人员,企业管理人员

2396 management accountant 管理会计

2397 Management Accounting 《管理会计》

2398 management account 管理会计

2399 management advisory services 管理咨询服务

2400 management audit 管理审计

2401 management buy-out 企业管理人员收购股权

2402 management by objectives 目标管理

2403 management control 行政管理控制

2404 management fraud 管理人员舞弊

2405 management game 管理对策

2406 management information system 管理信息系统

2407 management letter 致企业管理人员信函

2408 management override 管理人员越权,管理人员滥用职权

2409 management,s discussion and analysis of earnings 企业管理人员对收益的阐述和分析

2410 management,s illegal act 企业管理人员违法行为

2558 naive investor 幼稚的投资人

2559 narrative form 叙述式,文字叙述式

2560 National Association of Accountants 全国会计师协会

2561 National Association of Securities Dealers 全国证券商协会

2562 National Audit Office 国家审计署

2563 National Automated Accounting Research System 全国自动化会计研究系统 2564 national bank 国民银行,联邦注册银行

范文五:今年注册会计师考试要加试英语

财政部副部长王军近日在中国总会计师协会第三届四次理事会上说,为规范会计师行业,提高中国会计师在国际上的影响力和竞争力,今后将在5方面做出努力,其中一条就是“国内注册会计师考试将加试外语,作为评定的参考分数”。 5月初,注册会计师考试委员会办公室发出通知,将在2006年度注册会计师全国统一考试的同时实施英语测试,但测试成绩不作为取得注册会计师全国统一考试全科合格证的必备条件。

据了解,今年9月17日,为期三天的考试结束后,将在17日19:00-21:00进行一项英语测试。注册会计师考试委员会办公室在通知中称,实施此项测试的目的是为适应经济全球化发展的需要,全面提高注册会计师行业综合素质,深入掌握注册会计师行业队伍状况,配合选拔和培训行业高层次国际化人才。尽管中注协有关人士并没有透露此次英语测试是否将是今后注册会计师考试的一种趋势,但业内人士分析,熟练掌握英语,适应国际化需要,是中国注册会计师走向国际的必备条件,因此,不排除今后注册会计师考试中将加试外语的可能。

据了解,今年的英语测试采取自愿报名,报名条件限定两类人群,一类是取得中国注册会计师全国统一考试全科合格证者,一类是2006年度报名参加注册会计师全国统一考试的考生,但两者都需具有大学英语六级或相当于大学英语六级水平的英语基础。报名者现在就可登录中国注册会计师协会网实施网上预报名,并于6月15日-25日到指定的地方考办或代理机构办理报名确认手续。

这次英语测试实行百分制,60分为合格分数线。英语测试成绩合格且取得注册会计师全科合格证者将发放英语测试合格证,并记入行业基本信息。测试的合格成绩不作为取得注册会计师全国统一考试全科合格证的必备条件。

注册会计师考试作为国内具有影响力的一项考试,在中国考试市场占有重要位置。分析人士认为,中注协此次首次采取英语测试方法,代表着一种讯息,中国的职业证书考试要走向国际化,外语的重要性不可小视。

范文六:注册会计师考试常见英语单词辅导

会计报表statement of account

往来帐目account current

现在往来帐||存款额current accout

销货帐account sales

共同计算帐项joint account

未决帐项outstanding account

贷方帐项credit account||creditor account

借方帐项debit account||debtor account

应付帐||应付未付帐account payable

应收帐||应收未收帐account receivable

新交易||新帐new account

未决帐||老帐old account

现金帐cash account

流水帐running account

暂记帐||未定帐suspense account

过期帐||延滞帐overdue account||pastdue account

杂项帐户sundry account

详细帐单||明细表detail account

呆帐bad account

会计项目title of account

会计薄||帐薄account-book

营业报告书||损益计算表account of budiness||business report

借贷细帐||交验帐account rendered

明细帐account stated

与…银行开立一户头to open an account with

与…银行建立交易to keep account with

继续记帐to keep account

与…有交易to have an account with

作成会计帐||有往来帐项to make out an account with

清算||清理债务to make up an account

清洁帐目||与…停止交易to close ones account with

结帐to close an account

清理未付款to ask an account||to demand an account

结清差额to balance the account with

清算to settle an account||to liquidate an account||to square an account

审查帐目||监查帐目to audit an account

检查帐目to examine an account

转入A的帐户to charge the amount to As account

以计帐方式付款to pay on account

代理某人||为某人on ones account||on account of one

为自己计算||独立帐目on ones own account

由某人收益并负风险on ones account and risk||for ones account and risk

由某人负担for ones account||for account of one

按某人指示||列入某人帐户by order and for account of one

列入5月份帐目for May account

编入某中帐项下to pass to the account of||to place to the account of

寄出清算书to send in an account||to send in render an account

支票薄cheque book

支票陈票人cheque drawer

持票人cheque holder

不记名支票cheque to bearer||bearer cheque

记名支票||认人支票cheque to order

到期支票antedated cheque

未到期支票postdated cheque

保付支票certified cheque

未获兑现支票,退票returned cheque

横线支票crossed cheque

普通横线general crossing

特别横线special crossing

空白支票blank cheque

失效支票,过期支票stale cheque

普通支票open cheque

打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount

加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges

支票换现金||兑现to cash a cheque

清理票款to clear a cheque

保证兑现to certify a cheque

填写支票数额to fill up a cheque

支票上划线to cross a cheque

开发支票to make out a cheque

签发支票,开立支票to draw a cheque||to issue a cheque

透支支票to overdraw a cheque

背书支票to endorse a cheque

请付票款||清付票款to pay a cheque||to honour a cheque

支票退票to dishonour a cheque

拒付支票to refuse a cheque

拒付支票to stop payment of a cheque

提示要求付款to present for payment

见票即付持票人payable to bearer

支付指定人payable to order

已过期||无效out of date||stale

请给出票人R/D||refer to drawer

存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds

文字与数字不一致words and figures differ

更改处应加盖印章alterations require initials

停止付款payment stopped

支票毁损cheque mutilated

汇款||寄钱to remit||to send money

寄票供取款||支票支付to send a cheque for payment

寄款人a remitter

收款人a remittee

国外汇票foreign Bill

国内汇票inland Bill

跟单汇票documentary bill

空头汇票accommodation bill

原始汇票original bill

改写||换新票据renewed bill

即期汇票sight bill||bill on demand

…days after date||…days after date…日后付款

…months after date||…months after date…月后付款

见票后…日付款…days after sight||…days sight

见票后…月付款…months after sight||…months sight

同组票据set of bills

单张汇票sola of exchange||sole of exchange

远期汇票usance bill||bill at usance

长期汇票long bill

短期汇票short bill

逾期汇票overdue bill

宽限日期days of grace

电汇telegraphic transfer (T.T)

邮汇postal order||postal note (Am.)||post office order||money order

本票promissory note (P/N)

押汇负责书||押汇保证书letter of hypothecation

副保||抵押品||付属担保物collateral security

担保书trust receipt||letter of indemnity

承兑||认付acceptance

单张承兑general acceptance

有条件承兑qualified acceptance

附条件认付conditional acceptance

部分认付partial acceptance

托收collection

新汇票||再兑换汇票re-exchange||re-draft

外汇交易exchange dealing||exchange deals

汇兑合约exchange contract

汇兑合约预约forward exchange contract

外汇行情exchange quotation

交易行情表course of exchange||exchange table

汇价||兑换率exchange rate||rate of exchange

官方汇率official rate

挂牌汇率||名义汇率nominal rate

现汇汇率spot rate

电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate

兑现率||兑现汇率demand rate

长期汇率long rate

私人汇票折扣率rate on a private bill

远期汇票兑换率forward rate

套价||套汇汇率||裁定外汇行情cross rate

付款汇率pence rate

当日汇率||成交价currency rate

套汇||套价||公断交易率arbitrage

汇票交割||汇票议付negotiation of draft

交易人||议付人negotiator

票据交割||让与支票票据议付to negotiatie a bill

折扣交割||票据折扣to discount a bill

票据背书to endorse a bill

应付我差额51,000美元a balance due to us of $51,000||a balance in our favour of $ 51,000

收到汇款to receive remittance

填写收据to make out a receipt

付款方法mode of payment

现金付款payment by cash||cash payment||payment by ready cash

以支票支付payment by cheque

以汇票支付payment by bill

以物品支付payment in kind

付清||支付全部货款payment in full||full payment

支付部分货款||分批付款payment in part||part payment||partial payment

记帐付款||会计帐目内付款payment on account

定期付款payment on term

年分期付款annual payment

月分期付款monthly payment||monthly instalment

延滞付款payment in arrear

预付货||先付payment in advance||prepayment

延付货款deferred payment

立即付款prompt payment||immediate payment

暂付款suspense payment

延期付款delay in payment||extension of payment

支付票据payment bill

名誉支付||干与付款payment for honour||payment by intervention

结帐||清算||支付settlement

分期付款instalment

滞付||拖欠||尾数款未付arrears

特许拖延付款日days of grace

保证付款del credere

付款to pay||to make payment||to make effect payment

范文七:注册会计师考试英语词汇快速记忆

Cpa英语词汇记忆诀窍

1.1 词性分类

1.2 构词法

1.3 记忆方法

【No.1.1 词性分类】

实 词:

1)名词n:人和事物的名称

2)代词pron:代替名词的词

3)形容词a:修饰名词

4)数词num:“数量”和“序数”的词

5)动词v:动作和状态

6)副词ad:修饰动词、形容词和副词的词

虚 词:

7) 冠词art:说明名词所指的人或物的词

8)介词prep:表示名词与句子里其他词的关系

9)连词conj:连接词、短语、从句和句子的词

10)感叹词interj:表示感情

•一词多类

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,词类随着改变“变形金刚”

意思 动词 形容词 副词 名词

依靠 rely reliable reliably Reliability

比较 Compare Comparable Comparably Comparability

理解 Understand Understandable Understandably Understandability 相关 Relevant Relevantly Relevance

重要 Important Importantly Importance

重要 Significant Significantly Significance

重要 Material Materially Materiality

很可能 probable probably probability

•名词

√可数VS不可数名词

√单数VS复数

类型 构成 举例

一般情况 加-s records,statements

以s,x,ch,sh结尾的词 加-es classes,watches

以辅音+y结尾的词 变y为i再加-es strategies,policies

以元音+y结尾的词 加-s boys,toys

单复同形 chinese,fish,shep,cattle

不规则变化 man-men,child-children,foot-feet

√名词所有格:一般加-’s;以-s/-es结尾名词复数加-’。举例 children’s, officers’, actress’s/actress’

•代词

√分类

-人称、物主、反身代词

-指示代词this-these, that-those, such, so

-关系和连接代词that/who/whom/whose=of which

-不定代词all,each,both,either/neither,little/few,

much/many,some/no/every/any+thing/body/one

√人称、物主和反身代词的人称、顺序、单复数

类型 单数 复数

主格 I you he/she/it we you they

宾格 me/myself you/yourself him/her/it/-self us/ourselves you/yourselves them/themselves

形容词性 my your Its/his/her our your their

名词性 mine yours Its/his/hers ours yours theirs

•数词:

√分类:基数词和序数词变体

-hundred/thousand/million/billion

-hundreds of

√倍数词

-一倍once,两倍double/twice,三倍以上 基数词+times„

The revenue in 2012 is double higher than last year.

The revenue in 2012 is double as much as last year.

√概数

-大于:more than, over/above

-小于:less than, close to, under/below, almost/nearly

-大约:about/around/approximately

√日期时间顺序-月日年、日月年

•动词:

√分类:及物、不及物动词、情态动词

分类 具体 用法 举例

实义动词 及物动词 需要加宾语 Complete,control,compare,express

不及物动词 不能也不需要加宾语 Rist,remain,occur/happen

系动词 需要加表语 Be,appear,fall,become.,keep,taste

助动词 情态动词 加动词原形/不同时态 Can,may,must,should

基本助动词 加动词原形/不同时态 Be,do,have不同时态,单复数

√情态动词

-can表示一般能力;“可以做-客观条件允许”

-could表示过去的能力;“可能性-过去或现在,比can弱”

-be able to表示具体能力;与can相比侧重主观努力实现

-may可能性,比can弱

-might表示过去的许可;“可能性-过去或现在,比may弱”

-must必须;应当做,此时与should, ought to相似

-ought to表示说话者认为“应该做”,侧重主观

-have to表示客观不得不做

-need表疑问句子里“需要” I wonder if I need bring the textbook. 区别于用作及物动词,表示需要,后跟名词、代词、不定时、动词ing形式等。 -sb used to do sth 某人过去常常做某事(现在不做了) 区别于sb be used to doing sth某人习惯于做某事 sth be used to do sth某物被用来做某事 语气强弱顺序 have to >must > should >need >can >could >may >might

√时态变化

-现在式:动词原形

-现在式-单数

-过去式

-过去分词:助动词+过去式

-现在分词:动词原形+ing

-现在式-单数(主语是第三人称单数,动词随之改变)

•一般情况下,直接在动词词尾+s, get-gets; take-takes

•s, sh, ch, x, o结尾的动词,在词尾+es,

•Teach-teaches; fix-fixes; go-goes

•以辅音字母+y结尾的动词,变y为i,再+es, study-studies; try-tries

*a,e,i,o,u是元音字母,其他的21个都是辅音字母

*特殊:have-has;否定句中don’t+动词原形-doesn’t+动词原形

-过去式和过去分词

类型 过去式 举例

一般情况 加-ed worked,represented

以不发音的-e结尾 加-d included,provided

以辅音+y结尾的词 变y为i再加-ed carried,studied

以辅音字母结尾的重读闭音节 双写词尾辅音字母,再加-ed planned,prdferred 重读闭音节3要素

•必须是重读音节

•最后只有一个辅音字母

•元音字母发短元音 drop, refer, “cut, sit, forget, begin”

-过去式和过去分词不规则变化

原形 过去式 过去分词

be(an,is are)是 was(were) been

become成为 became become

begin开始 began begun

choose选择 chose chosen

cost值、花费 cost cost

fall跌、落、降 fell fallen

foresee预计、预见 foresaw foreseen

get得到 got got/gotten

give给 gave given

grow生长 grew grown

have有 had had

keep保持 kept kept

know知道、认识 knew known

make制造 made made

mean意味、打算 meant meant

say说 said said

spend花费 spent spent

think想、认为 thought thought

understand理解 understood understood

undertake承担、从事 rndertook undertaken

-现在分词

类型 现在分词 举例

一般情况 加-ing finding,meeting

以不发音的-e结尾 去掉e,加-ing continuing,using

以辅音字母结尾的重读闭音节 双写词尾辅音字母再加-ing beginning,referring

少数以ie结尾的词 变ie为y,再加-ing dying,tying

•形容词和副词:

√比较级和最高级

构成 变化方法 原级 比较级 最高级

一般情况 加-er,-est high higher highest

以不发音的-e结尾 加-r,-st large larger largest

以辅音+y结尾的词 变y为i再加-er,-est busy busier busiest

以辅音字母结尾的重读闭音节 双写词尾辅音字母,再加-er,-est big bigger biggest 其他双音节词和多音节词 在词前加-more,-most difficult more- most-

分词ing,ed 在词前加-more,-most interesting more- most-

√比较级和最高级不规则变化

原级 比较级 最高级

good好的/well身体健康 better best

bad坏的/ill不健康的 worse worst

liittle很少的 less least

much/many许多的 more most

far远的、深的 farther距离 farthest

far further距离或程序 furthest

old老的,旧的 elder长辈 eldest

old older长辈或新旧 oldest

late晚的、最近的 later latest

√同级比/两者比 A as+原级+as B

√比较级/两者比 A 比较级+than B

最高级/三者或以上比 A the 最高级 of/in 总体

【No.1.1 词性分类-小节】

实 词:

1)名词n:人和事物的名称

2)代词pron:代替名词的词

3)形容词a:修饰名词

4)数词num:“数量”和“序数”的词

6)副词ad:修饰动词、形容词和副词的词 虚 词: 7)冠词art:说明名词所指的人或物的词 8)介词prep:表示名词与句子里其他词的关系 9)连词conj:连接词、短语、从句和句子的词 10)感叹词interj:表示感情

【No.1.2 构词法】

•词根法:英文词形成的“根基”部分称为词根

•派生法:由词根利用前缀或后缀派生而成的词

•合成法:由两个或两个以上独立且语义不相同的词结合成一个表达新的语义和语词功能的词

前缀-词根-后缀 前缀-词根-后缀

Like 像v Friend 朋友n

a-like 相像的adj Friend-ly 友善的adj

Un-like 不相像的adj Un-friend-ly 不友善的adj

Like-ness 相像n Friend-ship 友谊

Un-like-ness 互不相像n Friend-less 没有朋友的adj

√合成名词:名词+名词组成的词组bank account银行账户

√合成形容词:

-动词-ed,-ing interested(人),interesting(事物)

-形容词+名词,或名词+形容词 cross-border, interest-free, full-scale

√合成动词:副词+动词

overcharge超额收费、cross-examine盘问

【No.1.3 记忆方法】

•音义联想法

•词根词缀法

•逻辑归纳法-同义词、反义词、同一词根变体

•拆词分解法-合成词

【音义联想法】

•义

Analysis 安娜乐思思 (分析)

Pest 拍死它 (害虫) Curse 克死 (诅咒)

•音(英文字母与中文拼音) 单词—读—写

A:1.apple 2.snake(本身音)3.father

B:只有一个发音“播”bike

C:1.cinema(本身音)2.cake

D:只有一个发音“的”dog friend

E:1.egg bed 2.green need (本身音)

F:只有一个发音“夫”friend fish

G:只有一个发音“哥”green dog

H:只有一个发音“喝”hot horse

J:只有一个发音“之”如 jack joke K:只有一个发音“科”如 bike king L:1.floor 2. school toll M:只有一个发音“摸”mum family N:1.friend student (本身音)2.snake nose O:1.coke (本身音)2.door hot 3.violin 4.zoo tool P:只有一个发音“坡”page pop Q:只有一个发音:“科”queen quick R:只有一个发音“入”friend red S:只有一个发音:“思”snake school fast T:只有一个发音:“特”如:hot pet U:1.mum 2.student 3.fruit V:只有一个发音:“屋”,(读的时候咬住下嘴唇) live violin W:只有一个发音:“屋”,(读的时候不要咬嘴唇) window what X:只需要记住一个读音:“渴死”box Y:1.boy 2.schoolyard Z:只有一个音“资” zoo 【词根词缀法-前缀和后缀】 •前缀 √改变词类 -a +n前构成adj或adv a-sleep,a-side,a-board -em +n前构成v em-power,em-ploy,em-barrass -en +n前构成v en-large, en-able,en-rich,en-courage √特定意义 -anti 反、抗 anti-pollution, anti-biotic -auto 自动的、汽车的、自己的 auto-matic, auto-mobile, auto-nomy -bi 双、二 bi-cycle, bi-weekly, bilateral -uni单 unilateral –multi多数multi-national -co 共同(做某事)co-operate, co-worker -fore前部的、预见 fore-go, fore-cast -ex以前的 ex-girlfriend 向外的ex-port, ex-tract -extra特别的extra-large 以外的extra-curricular -super超级的super-market 超„super-natural -over 过分/过量over-estimate 压倒over-come -inter之间的inter-national 相互 interchange -mis 错误mis-understand, mis-use -pre 预先 pre-determine, pre-view, pre-paid 之前 pre-war -re 重新re-build 再次re-consider, re-view -sub 下面的sub-way, sub-conscious 次、下一级sub-division sub-contractor -trans从„到

-down VS up

-inter VS exter

√构成反义词

前缀 用法 举例

Dis- 动词、名词、形容词 Dis-like,dis-advantage,dis-honest

Un- 动词、名词、形容词、副词 Un-cover,un-certainty,un-certain,un-certainly,un-expected,un-changing Im- 形容词 Im-possible,im-proper

In- 名词、形容词 Im-adequate,in-adequacy

Non- 形容词 Non-profit,non-essential

Mal 名词 Mal-function

De- 动词 De-centralize

Ir- 形容词 It-regular,ir-respective(of)

Il- 形容词 Il-legal

•后缀

√构成名词

-ability (avail-ability, cap-ability, prob-ability)

-ibility (poss-ibility, flex-ibility, respons-ibility)

-ion (decis-ion, act-ion, collect-ion)

-age (short-age, advant-age, marri-age)

-ance (relev-ance, import-ance, perform-ance_

-ation(educ-ation, exemin-ation, depreci-ation)

-ness(week-ness, happiness)

-ship(learder-ship, owner-ship,friend-ship)

-ty (penal-ty, safe-ty, loyal-ty,certain-ty)

-ure (depart-ure, press-ure, fail-ure)

-y (difficult-y, currenc-y, tendenc-y)

√构成形容词

-able(valu-able, comfort-able, cap-able)

-al (nation-al, origin-al, cultur-al)

-ant (import-ant, relev-ant, pleas-ant)

-ate (fortun-ate, passion-ate)

-ed (excit-ed, interest-ed)

-ful(use-ful, cheer-ful, beauti-ful)

-ic(realist-ic, econom-ic)

-ical (econom-ical,histor-ical)

-ive(ac-tive, effect-ive)

-less (end-less, use-less)

√构成副词

-ly (final-ly, gradual-ly, clear-ly)

-ward (on-ward, fore-ward)

【No.1.3 记忆方法-小节】

•音义联想法

•词根词缀法 、分词

•逻辑归纳法-同义词、反义词、同一词根变体 •拆词分解法-合成词

范文八:注册会计师考试英语等改革工作方案

注册会计师考试制度征求意见稿对考试制度改革的内容归纳为三个方面,并对英语水平测试提出了设想。

(一)关于考试层级的划分

注册会计师考试的过程是引导考生不断深化对专业的理解,不断充实专业知识,不断积累实践经验,持续提高胜任能力的过程。注册会计师考试应当充分体现不断提高、不断积累的规律,并使不同阶段的要求有所差异。

从有关国家和地区会计师组织的实践看,考试层级的划分与报名条件密切相关。报名条件对学历、专业的限定较多,考试层级和科目就较少。基于我国现行法律对考试报名条件的规定,征求意见稿提出我国注册会计师考试设为专业阶段和高级阶段两个层级的结构。

其中,第一层级为专业阶段,主要测试考生是否具备会计专业大学本科毕业所应具备的基础理论知识,是否具备注册会计师执业所需的基础理论知识,是否掌握基本应用技能和基本职业道德要求;第二层级为高级阶段,主要测试考生在职业环境中应当具备的专业知识和法律知识的综合运用,并测试考生“保持职业价值观、道德与态度”等的综合能力。

考试分阶段进行,考生只有通过第一层级专业阶段的考试科目,才能参加第二层级高级阶段的考试。

(二)关于考试科目的设计

注册会计师考试科目设计和内容分配应当体现注册会计师胜任能力的要求,应当与执业环境相适应,并为内容的扩充和整合提供条件。

根据以上认识,征求意见稿在两个层级划分的基础上,提出“6+1”考试科目设计思路。这一科目设计在现有的五科考试涉及内容的基础上,增加了公司战略与风险管理的内容,并按专业阶段和高级阶段的划分进行了考试内容的分配。专业阶段考试设6科,分别为:会计、审计、财务成本管理、经济法、税法、公司战略与风险管理。高级阶段考试设1科,考试科目为综合测试。

关于考试成绩的有效期,征求意见稿提出,专业阶段单科成绩5年内有效,高级阶段考试科目应在3年内完成。取得全科合格证考生,如5年内申请成为中注协会员,并满足继续教育要求,全科合格证长期有效,否则5年内有效。

(三)关于实务经历的要求

实务经历要求是注册会计师考试制度的重要内容。《中国注册会计师胜任能力指南》和国际会计师联合会职业会计师国际教育准则都对实务经历提出了明确的要求。有些国家和地区甚至规定参加注册会计师考试的考生应在报名时或考试中积累实务经历。基于我国现行法规的规定,在注册会计师在注册前必须具备两年实务经历的基础上,征求意见稿在考试层级划分和考试科目内容的设计上都体现了对实务经历的要求,这就意味着考生在参加考试过程中或考试之前应当逐步积累一定的实务经历。 为此,征求意见稿对实务经历提出了建议性要求。即,考生参加最后一科“综合测试”考试前,应在具有1年实务经历的基础上报考,以便更好地适应综合测试要求。

(四)关于英语水平测试的改革设想

为适应经济全球化发展的需要,推动全面提高注册会计师行业综合素质,选拔和培训行业高端国际化人才,中注协从2006年起,在注册会计师全国统一考试的同时,设立英语测试,并于2007年度首次在注册会计师全国统一考试的审计、会计科目中各增加10分的英文附加题。以上英语水平测试各项措施的初步探索,对鼓励行业人员提高英语水平,推动行业国际化发展起到了积极的导向作用。

为全面提升注册会计师行业英语水平,培养和选拔能够在英语环境中从事注册会

计师业务的国际化人才,进一步提高英语水平测试的国际认可度和实际效用,与这次考试制度改革相配合,征求意见稿提出,将现行注册会计师考试相关科目的英文附加题制度及英语测试制度加以合并,与有关国家和地区会计师组织联合举办统一的英语水平测试,水平定在“在英语环境中工作的能力”。并规定,考生在取得注册会计师全国统一考试全科合格后才能报考英语水平测试。英语水平测试的合格证书独立于注册会计师合格证书。

四、考试制度改革工作的衔接安排

按照征求意见稿的设想,新的注册会计师考试制度将于2009年正式实施。为做好新旧考试制度的转换工作,征求意见稿提出,在2009年首次实施新考试制度的同时,现行考试制度继续执行一年。

征求意见稿进一步明确,2009年首次报考的考生及曾报考但未通过任一考试科目者,须按新制度报名参加考试;现行制度下已通过部分考试科目的考生,可以选择按现行制度报名参加考试,也可以选择按新制度报名参加未通过科目(含新增科目)的考试。按现行考试制度参加2009年度考试的考生,如未能取得全科合格证,其有效的成绩合格科目转换为新制度下的合格科目,2010年按新考试制度参加其余科目的考试。2010年,全面实施新考试制度,现行考试制度同时废止。

中国注册会计师协会

2008年8月27日

注意 都是中国注册会计师协会出的书哈

改革政策问题

09注册会计师考试改革

一、新制度实行之后,专科可不可以报名? 答:可以报名。新制度不改变报名条件,仍然是有国家承认的大专学历即可报名。 二、关于全科合格证的问题: 是5年要考完7科才能全科合格吗? 答:5年内考完专业阶段的全部六科,然后有资格考高级阶段的考试,高级阶段的考试有3次机会(即3年内通过),完成高级阶段的学习,就可以拿到全科合格证。 所以,新政策拿证来说,最快是2年(专业1年,高级1年),最长是8年(专业5年,高级3年),考虑到注会考试越来越难,希望考生们考证的时间越短越好。

三、改革后,是不是不从事审计工作的,全科合格证只有五年有效期,那么,对于不在事务所工作的人这个注会证还有价值吗?

答:对新政策的理解有误,按新政策的规定,通过6+1考试的学员,仍然是可以按规定申请为执业或者非执业会员,这个是不会变的,只是在申请加入协会的时间上,增加了一条,即学员应该从获得全科合格证起5年内加入协会,否则全科合格证的效力会出现问题;然后,学员申请为非执业会员后,应该按规定参加继续教育和年检,这样,您的注会会员身份就一直有效了,不会失效的。

四、高级阶段的测试如果3年内都没有通过怎么办?之前考过的还算数吗? 答:目前不明确,据中财鹏博所知,已有相关单位以邮件的方式提醒中注协应该考虑这种情况出现后的解决或者缓冲方法,相信注协会拿出一个好的解决方法的。

五、参加高级阶段要求一年的工作经验,请问是不是事务所的工作经验?

答:从目前来看,这一条并没有明确是事务所的工作经验,考虑到大多考生在取得全科合格证前可能不会在事务所工作,所以,注协将主要以毕业证的时间为准检查这条规定,即只要毕业证显示已经毕业工作一年了即可,部分省市可能会要求工作单位盖章,但也不要求这个单位是事务所,所以,大家尽可放心。

六、高级的那一科是什么课程呢?考试方式会不会像公务员的《行政能力测试》

或者像高级会计师的综合测试方式呢?

答:高级阶段考试设1科,考试科目为综合测试,主要根据《中国注册会计师胜任能力指南》

要求,测试考生是否具备在注册会计师职业环境中能够合理、有效地运用专业知识和法律知识的能力,并测试考生“保持职业价值观、道德与态度”等综合能力,包括智力技能、技术和应用技能、个人技能、人际和沟通技能、组织和企业管理技能等。方式上,我们认为正如您所预计的那样,按“公务员的《行政能力测试》或者像高级会计师统一考试”这样考察实际工作,分析,判断的能力。

七、如果我考过了6科的第一阶段的科目,期间我能隔多久参加第二阶段的考试(我不想一考完第一阶段马上就考第二阶段,想在期间在事务所工作几年,有了经验在考第二阶段)而前面的第一阶段的成绩不会失效?

答:专业阶段6科完成后,你要在5年内通过高级阶段的考试,方可获得全科合格证。

学员在专业阶段结束后,应立即投入高级阶段的考试,每次机会都要好好珍惜的,快刀斩乱麻,得速战速决,以免夜长梦多。事实所的经验,以后考下证来慢慢培养都不急,现在关键要把证考下,这是最急的;中财鹏博会有相关的服务,相信我们的服务会助您顺利通过高级阶段的考试。

八、取得注会合格证,一定要考英语吗?

答:可以不考,注会英语测试是自愿参加的测试,英语测试成绩对获得注会合格证和申请加入协会这二项工作没有影响。

九、新的方法下,如果我在08年一科合格成绩都没有,是不是哪怕09年一次通过5门也是没用的?必须考7门?

答:是的,假如截止到08年底止,没有一科有效的合格成绩的学员,从09年起,作为新生对待,统一按6+1参加考试。

十、专业6科,是考试完旧5科后,,再考试《公司战略与风险管理》,还是可以一起考试,如果09年老考生未完成五科,以前的合格成绩怎么办?

答:专业阶段的6科不分先后顺序,可以根据自身情况选择考试;如果老考生在09年没有完成全部五科的考试,那在2008年及之前获得的有效合格成绩(5年内的,2010年追溯到2006年及之后的合格成绩)继续有效。

中国注册会计师协会关于印发《注册会计师考试制度改革方案》的通知 会协[2009]5号 颁布时间:2009-1-15发文单位:中国注册会计师协会 各省、自治区、直辖市注册会计师协会:

《注册会计师考试制度改革方案》已经财政部注册会计师考试委员会批准,现予印发。

附件:1.注册会计师考试制度改革方案

2.关于《注册会计师考试制度改革方案》的说明

二○○九年一月十五日

范文九:注册会计师考试英语讲义

注册会计师考试英语讲义

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

Accounting

1. 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 about 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 Year

Next 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

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 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: Cash

Credit: Common Stock

10. Basic accounting equation 基本会计等式

Assets = Liabilities + owners’ equity

11. 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

Auditing

1. Assurance engagements and external audit

◇Materiality, true and fair presentation, reasonable assurance

Materiality 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 letter

2. 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 on a 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 business

The 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 procedures

Analytical 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 audit

3. Internal control

Internal 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 sampling

5. Review

◇Subsequent events

◇Going concern

◇Management representations

◇Audit finalization and the final review: unadjusted differences

6. 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。

4.审计证据

◇获取充分、适当的审计证据

◇财务报表所包含的认定:完整性,发生,存在,计价,表达和披露,权利和义务, 估价 ◇具体项目的审计

○应收账款:函证

○存货:盘点,截止测试,对第三方持有存货进行函证

○应付账款:供应商对帐,函证

○货币资金:银行函证

◇审计抽样

5.复核

◇期后事项

◇持续经营

◇管理层声明

◇终结审计和最后复核:未调整差异

6.审计报告

Examples for audit report

(1) Standard unqualified report

Independent Auditor’s Report

To: Board of Directors and Stockholders

ABC Company

We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2006, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. We conducted our audits in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements give a true and fair view( or are presented fairly, in all material respects, ) the financial position of ABC as of December 31, 2006 , and the results of its operations and its cash flows for the year then ended in conformity with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.

Zhang Hua, CPA

February 26, 2007

(2) Unqualified with additional explanatory language

Independent Auditor’s Report

To: Board of Directors and Stockholders

ABC Company

We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2006, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. We conducted our audits in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements give a true and fair view( or are presented fairly, in all material respects, ) the financial position of ABC as of December 31, 2006 , and the results of its operations and its cash flows for the year then ended in conformity with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.

In the course of our audit, we have reminded the management that, due to the sharp price decline in the stock market since January 2003, an investment loss totaling RMB5 700 000 would be incurred if the short-term equity securities held by your Company were sold out on March 10. Zhang Hua, CPA

February 26, 2007

(3) qualified opinion

Independent Auditor’s Report

To: Board of Directors and Stockholders

ABC Company

We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2006, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. We conducted our audits in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

The Company has excluded from property and debt in the accompanying balance sheets, certain lease obligations that, in our opinion, should be capitalized in order to conform with China generally accepted accounting principles. If these lease obligations were capitalized, property would be increased by RMB ____, long-term debt by RMB ____, and retained earnings by RMB ____ as of December 31, 2006, respectively. Additionally, net income would be decreased by RMB ____ and earnings per share would be decreased by RMB ____, respectively for the year then ended.

In our opinion, except for the effects of not capitalizing certain lease obligations as discussed in the preceding paragraph, the financial statements referred to above give a true and fair view( or are presented fairly, in all material respects, ) the financial position of ABC as of December 31, 2006 , and the results of its operations and its cash flows for the year then ended in conformity with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.

(4) adverse opinion

Independent Auditor’s Report

To: Board of Directors and Stockholders

ABC Company

We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2006, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audits. We conducted our audits in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An

audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

The inventory costing method as in Note XX and the valuation method for fixed assets as in Note XX do not follow the historical cost principle. This departure from the accounting standards has caused a RMB___ decrease in the inventory value as well as a RMB___ increase in the original value of fixed assets, which has a material impact on the correctness of the income determination.

In our opinion, due to the material impact of the matters mentioned above, the financial statements referred to above do not give a true and fair view( or are not presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended, and are not in conformity with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.

(5) disclaimer of opinion

Independent Auditor’s Report

To: Board of Directors and Stockholders

ABC Company

We were engaged to audit the balance sheet of your Company as of December 31, 2006 and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management.

According to our examination, most of the inventory purchases and product sales of your Company are, as disclosed in the accompanying Note XX, transactions between related parties. However, we were unable, as a result of the limits imposed by management, to perform the necessary audit procedures on those transactions. Thus we were unable to conclude whether these transactions were fair and reasonable.

Because of the inability to perform the necessary audit procedures on the related party transaction mentioned above and the impossibility to determine their impact on the financial statements as a whole, we are unable to express an audit opinion whether the financial statements referred to above comply with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, or whether these financial statements present fairly the financial position as of December 31, 2006 , and the results of its operations and its cash flows for the year then ended.

范文十:注册会计师考试英语翻译技巧和应用

翻译技巧和应用

1.1 复杂句子分析(去枝叶,留主干)

1)划出句子中的定语从句和状语从句;

2)划出所有介词短语(位于be动词后的除外)

3)名词性从句看作一个整体,找出句中所有的谓语结构、非谓语结构、介词短语和从句的引导词

4)非谓语动词结构看作一个整体

5)找出全句的主语、谓语和宾语,即句子的主干

6)分析从句的结构和非谓语动词的内部结构。

1.2 中翻英和英翻中的技巧

信达雅(4点)

1)分清主从(语法分析)

2)选词用字(单词意思与拼写)

3)词序调整

定语位置调整:英语中存在大量的词组、短语或从句做定语,放在所修饰名词之后;中文需要调整到所修饰名词之前 销售成本Cost of sales

状语位置调整:英语中单词状语可谓语任何位置,较长状语则放句中或句末;中文需要调整到主语之后和谓语之前

我上周五在图书馆学习CICPA.I studied CICPA in the library last Friday.

4)词性转换

举例动词词性转换:英语受主谓结构限制,一个简单句或分句只有一个谓语单词;汉语动词适用频率较高。

他们不满足于现状。They are not content with current status.

1.3 例句

According to accounting standards, an enterprise, selling part of the financial assets that are classified as held-to-maturity, should reclassify what is remained to available-for-sale category immediately the sales occur, if the sale is relatively large compared to the total amount of the investment.

第一步:划出句子中的定语从句和状语从句

定语从句that are classified as held-to-maturity被归类持有至到期金融资产,修饰financial assets

状语从句-条件状语if the sale is relatively large如果销售额相对较大

状语从句-时间状语immediately the sales occurs“一„就„”销售一发生就„

第二步:划出所有介词短语(位于be动词后的除外)According to accounting standards根据会计准则

第三步:名词性从句作为一个整体(主语、宾语、表语)what is remained留下的部分 第四步:非谓语动词作为一个整体selling part of the financial assets销售部分金融资产,现在分词做状语“与修饰词之间是主动关系”

compared to the total amount of the investment与总投资额比较,过去分词做定语,“与修饰词之间是被动关系”

第五步:找出全句的主语、谓语和宾语,即句子的主干:主语an enterprise,谓语should

reclassify(情态动词),宾语the remaining part,宾语补足语to available-for-sale category企业

补充:非谓语动词

不定式 主语,表语,宾语(宾语-动词+不定式,或宾语补足语-动词+宾语+不定式),定语(与修饰词主谓或动宾),状语

现在分词 主语,表语(跟sth),宾语(少见),定语(主动或正在进行),状语(主动) 过去分词 N/A,表语(跟sb),N/A,定语(被动或已经完成),状语(被动)

根据会计准则,公司出售部分持有至到期金融资产,如果金额与总投资额相比相对较大,应该立刻将剩余的部分重分类为可供出售金融资产。

【例句1】Because corporation Jia retained substantially all the risks and rewards associated with the portfolio of mortgage loans, the criteria for de-recognition of financial assets is not met, the financial assets should not be derecognized.

【分析】原因状语从句,同位语从句,过去分词做定语,插入语,后置定语for及of引导,被动语态

因为甲公司继续保留了该组住房抵押贷款的所有重要风险和报酬,终止确认金融资产的条件不满足,因此不应终止确认该金融资产。

*副词的位置

一般在动词之后;如有宾语放在其后,若其太长则放在之前

频度副词usually,位于行为动词之前,系动词/情态动词/助动词之后

【例句2】In the case of equity settled share based payment, entity shall recognize the employee expense which is measured at Fair Value of equity instrument at the grant date, with increase of other reserve in capital reserve.

【分析】介词短语(in, on, of, for, to等),定语从句,后置定语,shall表强调

以权益结算的股份支付,企业应按照权益工具在授予日的公允价值,将当期取得的服务计入相关资产成本或当期费用,同时计入资本公积中的其他资本公积。

【例句3】You should value the inventory at the lower of cost or realizable value when preparing the Balance Sheet. The provision for decrease of inventory should be recorded in the current year's P &L if inventory cost is lower than realizable value.

【分析】介词短语,时间状语从句,状语从句中主语+Be省略,条件状语从句,状语翻译位置提前。

资产负债表日,存货应当按照成本与可变现净值孰低计量。存货成本低于其可变现净值的,应当计提存货跌价准备,计入当期损益。

【例句4】Independence can be defined as having freedom from situations and relationships where objectivity would be perceived to be impaired by a reasonable and informed third party. A CPA shall keep independence, both of mind and in appearance, and avoid any relationship that influences objectivity.

【分析】动名词做宾语,地点状语从句(抽象),被动语态,不定式做主补,插入语,定语从句,被动语态翻译按照主动顺序

独立性是指没有受到这样一种关系和状况的影响,在这种关系和状况下一个理性且掌握充分信息的第三方,认为你的客观性受到了损害。注册会计师应保持独立,实质上的独立性和形式上的独立性,避免任何影响客观性的关系。

【例句6】Generally, it is not compulsory to confirm the accounts payable, because confirmation can't ensure to find out the unrecorded accounts payable and auditors can get such external documents as the purchase invoice to prove the amount of the accounts payable.

【分析】状语修饰整个句子,it is + adj +to do sth(it作为不定式的形式主语,避免主语过长,头重脚轻),不定式做主语,原因状语从句,不定式做宾语,并列句,get sth to do sth 不定式做宾补

一般情况下,并非必须函证应付账款,这是因为函证不能保证查出未记录的应付账款,况且注册会计师能够取得采购发票等外部凭证来证实应付账款的余额。

【例句7】To assess the risk of material misstatement the auditor first of all assesses the unique operating environment of the client. This is the root cause of misstatement and is often referred to as inherent risk. Secondly the auditor considers how the client’s control systems, particularly financial ones, prevent and detect those misstatements. This is referred to as control risk.

【分析】不定式做状语,并列句,状语(first of all, secondly),宾语从句,插入语-同位语,被动语态

为了评价重大错报风险,注册会计师首先要评价客户的独特的经营环境,这往往是错报的根本原因,通常被称为固有风险。其次注册会计师要考虑客户的控制制度,尤其是财务控制制度如何防止和发现这些错报,也就是控制风险。

【例句8】Organizations generally develop strategies at three different levels: corporate, competitive (business unit) and functional (within a business). Corporate strategy considers the big picture, determines the appropriate mix (合适的组合)of businesses, and identifies where (in what markets) the firm competes. Competitive and functional strategies more tactically focused on how the organization will compete in a given industry.

【分析】并列,比较级,宾语从句,介词短语

企业战略的三个层次:公司战略,竞争战略(业务单位战略),职能战略。公司战略从宏观考虑,确定公司如何在市场上竞争的合适的组合。竞争战略和职能战略则侧重于战术上的以及在特定市场上竞争的活动。

【例句9】The risk identification procedure is not a continuous one, therefore, once a risk is identified, the company must monitor the risk and constantly make adjustments if necessary.

【分析】结果状语,插入语,条件状语,主语+be省略

风险识别程序不是连续的,一旦风险被识别,企业必须对风险进行监察,并在需要时不断作出调整。

【例句10】In order to understand and meet/satisfy the need of consumers, we can analyze the market from three strategic aspects, namely, consumer segmentation, consumer motivation and unmet consumer needs

【分析】不定式做状语,插入语

为了解和满足消费者,可从三个战略问题来进行分析:即消费细分、消费动机以及消费者未满足的需求

【例句11】Strength and weakness in the internal environment are unique enterprise information, while opportunities and threats in the external environment are common information for enterprises. SWOT analysis comprehensively analyses the enterprise's internal resources and capabilities, such as the strength and weakness, and the environment analysis, as well as opportunities and threats analysis caused by the industry competition.

【分析】比较状语从句,介词短语,并列,过去分词做定语

企业内部环境的优势和劣势是企业独有的信息,而外部环境的机会和威胁则是市场中每个企业所共有的信息。SWOT分析综合分析了企业的内部资源与能力,例如企业的优势和劣势以及对环境的分析,又如行业内竞争所带来的机会和威胁等。

【例句12】Suppose you are the management of Fuxing Securities(福星证券),write a memorandum to the British independent director to expound the motives of the acquisition of Ganglong Securies(港隆证券)so as to dispel the doubts brought up by him.

【分析】条件状语,不定式做宾语补足语,so as to do表示目的,过去分词做定语 假设你是福星证券的管理层,写一封备忘录给英国的独立董事去解释收购港隆证券的动机,以便消除他的疑虑。

【例句13】Article 73 Informed persons with insider information (内幕信息) on securities trading and persons that illegally obtain insider information are prohibited from using such insider information in carrying out securities trading.

【分析】定语从句,动名词做宾语

第七十三条 禁止证券交易内幕信息的知情人和非法获取内幕信息的人利用内幕信息从事证券交易活动。

【例句14】The amount of the initial capital contributions made by all shareholders shall not be less than 20% of the registered capital, nor less than the statutory minimum amount of registered capital, and the margin shall be paid off by the shareholders within 2 years as of the day when the company is established.

【分析】过去分词做定语,not less than比较级,not„nor既不„也不„,并列句,时间状语从句

公司全体股东的首次出资额不得低于注册资本的百分之二十,也不得低于法定的注册资本最低限额,其余部分由股东自公司成立之日起两年内缴足。

【例句15】The exporter may take the accepted bill to a discount bank before the maturity if he is in urgent need of the amount of money.

【分析】条件状语从句

出口商如果急需用这笔钱,他可以把这个承兑了的汇票拿去贴现银行贴现。

【例句16】The merger of the two companies is not the conglomeration of the weaker into the stronger, but a willing marriage of the giants in the IT industry and a fine model of pursuing a win-win strategy.

【分析】并列(转折)

这两家公司的合并并非是弱者为强者所兼并,而是信息技术产业两大巨头的强强联姻,是双赢战略的典范。

【例句17】Article 1: Taxpayers of enterprise income tax shall be enterprises and other organizations that obtain income within the People’s Republic of China (hereinafter referred to as “Enterprises”) and shall pay enterprise income tax in accordance with the provisions of this Law. This Law shall not apply to wholly individually-owned enterprises and partnership enterprises.

【分析】定语从句,过去分词,介词短语

第一条 在中华人民共和国境内,企业和其他取得收入的组织(以下统称企业)为企业所得税的纳税人,依照本法的规定缴纳企业所得税。个人独资企业、合伙企业不适用本法。

【例句18】Taxpayers providing taxable services shall report and pay tax to the local competent tax authorities where the taxable services take place.

【分析】现在分词做定语,地点状语

纳税人提供应税劳务,应当向应税劳务发生地主管税务机关申报纳税。

【例句19】For taxpayers providing taxable services, transferring intangible assets or selling immovable properties, the tax payable shall be computed according to the turnover and the

applicable tax rates.

【分析】现在分词做定语,介词短语

纳税人提供应税劳务、转让无形资产或者销售不动产,按照营业额和规定的税率计算应纳税额。

【例句20】A method of evaluating an investment by estimating future cash flows and taking into consideration the time value of money is called discounted cash flow (DCF) analysis.

【分析】长修饰成分,后置定语

通过估计未来现金流量并考虑货币的时间价值来评估一项投资的方法叫现金流量折价分析。

【例句21】While the model does not make recommendations specific to these issues, they are drivers of the model whose impact on the network may be determined through the sensitivity analysis process.

【分析】让步状语从句,定语从句

针对这些问题,虽然模型不提出建议,但是通过敏感性分析过程,这些因素将对物流网络的影响还是可以被确定的。

【例句22】For state-controlled listed firms, asset turnover is a very important index in the performance evaluation mechanism.

【分析】介词短语

在国有控股上市公司的绩效考核机制中,资产周转率是一个非常重要的绩效指标。

本章小节 1.1 复杂句子分析 1.2 中翻英和英翻中的技巧 1.3 例句分析 总结 词汇篇:单词速记方法、词汇分类、重点词汇 语法篇:句子类型、语态种类、从句类型 句子篇:重点句子分析、翻译