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2012年度注册会计师全国统一考试辅导教材 英语pdf电子书版本下载
- 注册会计师考试研究中心编 著
- 出版社： 北京：人民出版社
- ISBN：9787010107790
- 出版时间：2012
- 标注页数：380页
- 文件大小：17MB
- 文件页数：392页
- 主题词：会计－英语－注册会计师－资格考试－自学参考资料
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图书目录
第一部分 语法讲解和演练 3
语法 3
Grammar 3
Topic 01：Attributive Clause 3
Topic 02：The Use of"It" 5
Topic 03：Conjunction and Simple Sentence 8
Topic 04：Types of Sentences 10
Topic 05：Non-finite Verbs 14
Topic 06：Verb Tenses 25
Topic 07：Concord 30
第二部分 经典专业财经英语文章节选 35
第1章 会计篇 35
Accounting 35
Topic 01：Impairment of Assets 35
Topic 02：Share-based Payment 45
Topic 03：Business Combinations 48
Topic 04：Financial Instrument 52
Topic 05：Revenue 60
Topic 06：Long-term Equity Investments 65
第2章 审计篇 72
Auditing 72
Topic 01：Going Concern 72
Topic 02：Reliance on the Works of the Third Party 75
Topic 03：External Auditor's Responsibility Regarding the Detection of Fraud 79
Topic 04：Obtaining an Understanding of the Entity and its Environment 81
Topic 05：Audit Planning 83
Topic 06：Audit Report 86
Topic 07：Communication with Those Charged with Governance 90
Topic 08：Subsequent Events 92
Topic 09：Management Representation 97
Topic 10：Considerations for Laws and Regulations in the Audit of Financial Statements 98
Topic 11：Initial Audit Engagements—Opening Balances 99
Topic 12：Accounting Estimates 102
Topic 13：Related Party Transaction 103
Topic 14：Communications between Predecessor Auditor and Prospective Auditor 105
Topic 15：Group Audit 106
Topic 16：Responding to the Risk Assessment 108
Topic 17：Sales and Receivables 112
Topic 18：Purchases and Payables 116
Topic 19：Risk Assessment 119
Topic 20：Audit Evidence-Inventory 125
第3章 财务成本管理篇 127
Financial Management and Cost Management 127
Topic 01：Financing Sources 127
Topic 02：Working Capital Management 133
Topic 03：Dividend Policy 146
Topic 04：Ratio Analysis(Interpretation of Financial Statements) 153
Topic 05：CVP Analysis 170
Topic 06：Performance Measurement 173
Topic 07：Financial Valuation 179
第4章 公司战略与风险管理篇 190
Corporate Strategy and Risk Management 190
Topic 01：PESTEL Model 190
Topic 02：Industry Life Cycle Model 193
Topic 03：Porter's Five Forces Model 196
Topic 04：Porter's Value Chain 202
Topic 05：SWOT Model 206
Topic 06：Generic Strategies 209
Topic 07：Corporate Strategy 215
Topic 08：Strategy Development 223
Topic 09：BCG 228
Topic 10：BSC 230
Topic 11：Organizational Structure 235
第5章 经济相关法律 243
Economic Law 243
Topic 01：Contract Law of the People's Republic of China 243
Topic 02：Company Law of the People's Republic of China 253
Topic 03：Securities Law of the People's Republic of China 266
Topic 04：Law of the People's Republic of China of Countering Unfair Competition 277
Topic 05：Antimonopoly Law of the People's Republic of China 282
Topic 06：Law of the People's Republic of China on Enterprise Bankruptcy 287
Taxation Law 301
Topic 01：Glossary for Taxation Law and the Provisional Regulations of the People's Republic of China on Value Added Tax 301
Topic 02：Provisional Regulations of the People's Republic of China on Business Tax 307
Topic 03：Individual Income Tax Law of the People's Republic of China 309
第三部分 职业道德守则 317
职业道德守则 317
China Code of Ethics for Certified Public Accountants 317
No.1 Fundamental Principles of Professional Ethics 317
No.2 Conceptual Framework 322
No.3 Specific Requirements in Providing Professional Services 327
No.4 Independence Requirements for Audit and Review Engagements 335
第四部分 写作 349
写作技巧和思路讲解 349
Writing Skills and Explanations 349
常见句型 353
Useful Sentence Patterns 353
专项写作（段落） 355
Special Writings 355
第五部分 历年考题讲解 359
历年考题讲解 359
Explanations of Previous Exam Questions 359
第六部分 模拟试题 367
Question 1 367
Question 2 368
Question 3 370
Question 4 376
Question 5 379