关于综合阶段考试的英语，大家都知道了，2010年第一年考的时候是10分，2011年升至14分，并且英语考试的目的是“适应经济全球化发展的需要，提高注册会计师行业综合素质，培养行业高层次国际化人才”，这个趋势不会改变，以后分值比例可能还会上升。面对目前的形势，中华会计网校给大家的建议是：尽早通过这个考试。
综合英语考什么？
前两年考题中，综合英语是在试卷二中的最后一个小题。2010年考的是写一个memo，说明“whether LanzhouDatan CPA firm（兰州大潭会计师事务所） and ShanghaiYangming CPA firm（上海阳明会计师事务所） canrespectively（分别） provide thevaluation and internal control services（内控服务） to HuiminEnergy company（慧敏公司） and XinxingSolar Energy（新兴公司）”和“how the new Code of Ethics impacts on the partnerrotation requirements for the Zhanglong Energy（兆龙能源） audit”，并且要求涵盖“the concepts of when a larger structure（联合体） is a network（网络），network firm（网络事务所） and key auditpartner（关键审计合伙人）”；2011年的考题是让写一封信，解释“themotives of the acquisition of Ganglong Securies（港隆证券）so as to dispel the doubts brought up byhim【解释取得港隆证券的动机，以打消英国独立董事（质疑本次并购）的疑虑】”。
这两年考题从专业内容上说，一道是审计的，一道是战略的，这个靴子到底会落在哪块地板砖上，看起来实在没有规律可循，但是话说回来，如果，这个题目是用中文问的，那是不是并不难呢？如果我们在草稿纸上写下中文的答案，然后翻译成英文，那是不是要简单很多呢？
综合英语怎么学？
记得上中学刚学英文的时候，老师说，学英语最忌讳的是看到英语句子的第一个单词就想着翻译，结合美式思维法，我对这句话绝对相信，但是这句话的前提是，我们是奔着掌握一门语言的目标去的。试想，学综合英语，是这个目的吗？答案很显然（除个别外）。
那么，自然的，如果我们能把中文答案翻译成英文，这个14分不就拿到了？在此目标下，我们需要掌握的两个问题是：（1）读懂题目要求；（2）能够把那么多专业的表述翻译成英语。到此，英语学习便只剩下读懂和翻译两个词。
那就好，各个攻破。
（1）读懂。只要有高中甚至初中的语法知识，再加上专业英语词汇，就可以了。这里的难点当然在于专业英语词汇，试想，6本专业阶段教材的专业词汇，得有多少啊？看到这里，无数人的心里肯定刹那间乌云密布。但是冷静下来分析，似乎还好，大学英语四六级考阅读理解的时候，得分率低的一个重要原因，是读完一遍，压根不知道这段话在说什么，天象？地理？高科技？动植物？大千世界，无奇不有啊。但注会综合阶段英语在考什么？不就是这被我们抚摸或诅咒了千百遍的专业阶段内容吗？看到“network firm”一个词，是不是已经猜的八九不离十、可以围绕这个词展开写一些东西了，10分的30%已经拿到手了？
（2）翻译。翻译可不是像（1）那么好糊弄的，除了词汇，还得有句子，还得有观点。这可真是实打实的。不过，假设，把专业教材每章的主要观点的英文翻译给大家（不会太多，发挥咱们网校老师的特长先把重要知识点筛选一遍，剩下就没多少了），每天读上一段（必要时，抄上一段），我想，100多章，每天一小时，用不了3个月，铁定搞定。有人又会说了，这哪能背的过？注意，不是背的，看看历年考题答案，你会发现一个无比体贴的事实——只有用最简单的语言把观点（可能一个知识点也就一两句话，每句话也就一两个核心专业词汇）说明白就行，准备了这些东西，你相当于准备了一桶水，考试的时候就舀一碗出来而已。并且放心，阅卷老师们不会过分挑你语法错误，除非这个句子自己已经泣不成声。
2012年注册会计师考试：综合阶段英语攻略
不知从何时起，英语也成为注会考试不可或缺的一部分。尤其是对于注册会计师考试职业能力综合测试，14分的英语题更是令很多考生望而却步。其实要先转变观念，英语题并不是拦路虎，而是得分的一部分，要正视它，了解它，克服它。今天跟大家介绍下如何应对注会综合英语部分的策略。
近两年综合英语试题情况
这两年考题从专业内容上说，一道是审计的，一道是战略的，这个靴子到底会落在哪块地板砖上，看起来实在没有规律可循，但是话说回来，如果，这个题目是用中文问的，那是不是并不难呢?如果我们在草稿纸上写下中文的答案，然后翻译成英文，那是不是要简单很多呢?
如何学好注会综合英语？
如果我们能把中文答案翻译成英文，这个14分就会变得容易很多。在此目标下，我们需要掌握的两个问题是：(1)掌握题目主干的英语含义;(2)能够把那么多专业的表述翻译成英语。到此，英语学习便只剩下读懂和翻译两个词。
(1) 掌握题目主干的英语含义。只要有高中甚至初中的语法知识，再加上专业英语词汇，就可以了。这里的难点当然在于专业英语词汇，试想，6本专业阶段教材的专业词汇，得有多少啊?但是冷静下来分析，似乎还好，大学英语四六级考阅读理解的时候，也不是每个词句都要读懂才能拿高分，掌握大概意思即可。而且参加北京注协培训网注会综合培训班的同学就更有优势了，因为培训的时候会提供注会考试英语必备词汇相关资料。
(2)尽可能的翻译自己的答案。翻译可不是像读懂那么好糊弄的，除了词汇，还得有句子，还得有观点。这可真是实打实的。不过，假设，把专业教材每章的主要观点的英文翻译给大家，每天抄上一段，是不是就容易多了?看看历年考题答案，你会发现一个无比体贴的事实——只有用最简单的语言把观点(可能一个知识点也就一两句话，每句话也就一两个核心专业词汇)说明白就行，准备了这些东西，你相当于准备了一桶水，考试的时候就舀一碗出来而已。
说了这么多，希望能对2012年参加注会综合阶段的考生有所启发和帮助，祝大家心想事成，早日如愿成为一名合格的注册会计师！
注会考试英语讲义
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 "Historical Cost" principle.
4. Accrual-basis accounting 权责发生制会计
5. Qualitative characteristics 会计信息质量特征
(1) Reliability 可靠性
For accounting information to be reliable, it must be dependable and trustworthy.
Accounting information is reliable to the extend that it is:
Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.
Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.
Neutral: means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.
(2) Relevance 相关性
Relevant information is capable of making a difference in the decisions of users by helping them to evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).
(3) Understandability 可理解性
Understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning.
(4) Comparability 可比性
Comparability: suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices.
Consistency: suggests that an entity has used the same accounting principle or practice from one
period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount.
(5) Substance over form 实质重于形式
Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.
It requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event 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.
\2014年注册会计师专业综合阶段英语考试
一、基本要求
应考人员应掌握下列语言知识和技能：
(一)语言知识
1.能够熟练地运用基本的英语语法知识。
2.能够掌握大学英语六级考试大纲所规定的词汇和相关词组，以及经济、会计、审计、财务专业英语常用词汇。
(二)语言技能
1.能够读懂选自各类书籍和报刊的不同类型的英文材料(生词量不超过所读材料总词汇量的3%)，还应能读懂与经济、会计、审计、财务相关的英文文献等，根据所读材料，能够：
(1)理解主旨要义;
(2)理解文中的具体信息;
(3)理解文中的概念含义;
(4)进行有关的判断、推理和引申;
(5)根据上下文推测生词的词义;
(6)理解文章的总体结构以及上下文之间的关系;
(7)理解作者的意图、观点或态度;
(8)区分论点和论据。
2.能够撰写一般描述性、叙述性、说明性或议论性的英文文章。写作时，能够：
(1)做到语法、拼写、标点正确，用词恰当;
(2)遵循文章的特定文体格式;
(3)合理组织文章结构，使其内容统一、连贯;
(4)根据写作目的和特定读者，恰当选用语域。
二、测试内容和试题结构
注册会计师全国统一考试英语测试为笔试，分为词语用法与语法结构、阅读理解、汉译英与英译汉、短文写作4个部分，考试时间为120分钟，满分100分。
(一)完形填空：词语用法与语法结构：2大题，20小题，共20分。要求应考人员阅读2篇题材熟悉、难度适中的短文(其中1篇为专业题材，1篇为公共题材)，短文中留有20个空白，每个空白为1小题，每小题有4个备选项，要求应考人员在理解全文内容的基础上选择一个最佳答案，使短文的意思和结构恢复完整。
(二)阅读理解：4-5题，共40分。要求应考人员阅读4-5篇英文短文，总阅读量约1800个英文单词。每篇短文后有3-6 个问题。应考人员应根据短文内容从每题4个备选项中选出一个最佳答案，或用英文回答问题。
选材的原则是：
1.题材广泛，包括社会、文化、热点经济问题，会计、审计专业问题等方面;
2.体裁多样，包括叙述文、说明文、议论文等;
3.文章的语言难度与大学英语六级考试相当。依据上下文无法猜测而又影响理解的关键词，试题中将用汉语或英语注明词义。
(三)汉译英与英译汉:2题，共20分。给出两段分别用汉语和英语表达的文字，要求应考人员将其翻译成英语和汉语。英译汉字数约为100-150个英文单词;汉译英字数约为150-200个汉字。
(四)短文写作:1题，共20分。采用给出题目、背景材料(英语或汉语)或关键词等方式，要求应考人员写出一篇不少于150个英文单词的短文。短文写作要求切题，能正确表达思想，意思连贯，文理通顺，无重大语言错误。写作的内容包括社会、文化、会计、审计、经济等方面的一般常识。
三、答题及评分方法
应考人员应将客观性试题(包括第一部分与第二部分中的选择题部分)的答案填涂在答题卡上相应位置。每题只能选择一个答案，多选作答错处理。
应考人员应将主观性试题(包括第二部分中的用英文回答问题部分与第三、第四部分)的答案写在答题卷上。主观性试题按科学的评分标准评分。
在所阅读的书本中找出可以把自己引到深处的东西，把其他一切统统抛掉，就是抛掉使头脑负担过重和会把自己诱离要点的一切。——爱因斯坦 以上内容由科教园2012注会辅导班为大家提供，更多注会信息请及时关注我们的网站。
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