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品牌：北京大学出版社

 

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2014年注册会计师考试综合阶段轻松过关系列

注册会计师全国统一考试辅导用书

       ——轻松过关之CPA英语1

CPA英语词汇通关必备手册

 

 

 

轻松过关 注册会计师考试CPA英语词汇通关必备手册

丛 书 名：注册会计师全国统一考试辅导用书·轻松过关之CPA英语

作     者：吕鹏 编著

出 版 社：北京大学出版社

出版时间：2014-1-1

ＩＳＢＮ：9787301237649

版 次：1

页 数：212

字 数：120000

印刷时间：2014-1-1

开 本：大32开

纸 张：胶版纸

印 次：1

包 装：平装

定价：25.00元

《注册会计师全国统一考试辅导用书：CPA英语词汇通关必备手册》以中国注册会计师考试专业阶段的六科教材为基本框架，根据考试大纲从专业知识的角度，按照突出重点，强调专业的原则，逐科按知识点对财经专业英语的词汇进行整理，展现顺序大体与中文教材相同，这样可以帮助广大学员通过自身熟悉的中文教材来了解不太熟悉的财经专业英语辅导书，便于上手，利于学习。因此，广大学员可以根据中文教材快速找到对应的拟学习的英文专业词汇。《注册会计师全国统一考试辅导用书：CPA英语词汇通关必备手册》是基本按照中文教材顺序对英语专业词汇进行整理的，因此单词是“乱序”排列。这种“乱序”排列一方面可以避免广大学员记忆按字母排序的单词表的枯燥无味，另一方面，也避免单词表对单词的暗示，有助于切实记忆单词。

Auditing

审计

PART Ⅰ China Code of EthicsforCertifiedPublicAccountants

PART Ⅱ Fundamentals to Audit

PART Ⅲ Auditing Procedures

PART Ⅳ Transaction Cycles

PART Ⅴ Considerations for Specific Items

PART Ⅵ Audit Finalization and Report

PART Ⅶ Common Verbs for Auditing

Financial Management and Cost Management

财务成本管理

PART Ⅰ Fundamentals to Financial Management

PART Ⅱ Financial Valuation

PART Ⅲ Long—term InVestment

PART Ⅳ Long—term Financing

PART Ⅴ Working Capital Management

PART Ⅵ Cost Accounting

PARTⅦ Management Accounting

Corporate Strategy and Risk Management

公司战略与风险管理

PART Ⅰ Fundamentals to Strategy

PART Ⅱ External and Internal EnⅥronment Analysis

PART Ⅲ Strategy Selection and Implementation

PART Ⅳ Strategy Change Management

PART Ⅴ Financial Strategy

PART Ⅵ Internal Control

PART Ⅶ Risk Management Theory and Practice

PART Ⅷ Bankrupt

PART Ⅸ IT Management

Accounting

会 计

PART Ⅰ Fundamentals to Accountin9

PART Ⅱ Financial Assets+

PART Ⅲ InVentory

PART Ⅳ Long—term Equity InVestments

PART Ⅴ Fixed Assets

PART Ⅵ Intangible Assets

PART Ⅶ InVestment PropertV

PART Ⅷ Impairment of Assets+

PART Ⅸ Liabilities&Equities

PART Ⅹ ReVenue.Expense and Profit

PART Ⅺ Financial Repots

PART ⅩⅡ Contingencies

PART ⅩⅢ Exchange of Non—monetary Assets

PART ⅩⅣ Debt Restructurings

PART ⅩⅤ GoVernment Grants

PART ⅩⅥ Borrowing Costs

PART ⅩⅦ Share based Payment

PART ⅩⅧ Income Tax

PART ⅪⅩ Foreign Currency Translation

PART ⅩⅩ Lease

PART ⅩⅪ Changes in Accounting PoliciesandAccountingEstimatesandCorrections of Errors

PART ⅩⅩⅡ EVents after the Balance Sheet Date

PART ⅩⅩⅢ Business Combinations

PART ⅩⅩⅣ Consolidated Financial Statements

PART ⅩⅩⅤ Earnings Per Share

Ecnomic Laws

经济法

PART Ⅰ Company Law

PART Ⅱ Security Law

PART Ⅲ Enterprise Bankruptcy Law

PART Ⅳ Anti—unfair Competition Law

PART Ⅴ Anti—monopoly Law

PART Ⅵ Contract Law+

Taxation Laws

税法

PART Ⅰ VAT Law

PART Ⅱ Business Tax Law

PART Ⅲ Enterprise Income Tax Law

PART Ⅵ Indi Vidual Income Tax Law

PART Ⅴ Others

附录一 常见写作用词

附录二 词汇表

读部分章节

14.establishment of company设立公司

15.company registration authority公司登记机关

16.approval formalities批准手续

17.company business license公司营业*

18.registered capital注册资本

19.actually paid capital实收资本

20.business scope经营范围

21.1egal representative法定代表人

22.prescribe v.规定

23.succeed v.继承，接替

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

【译】公司变更前的债权、债务由变更后的公司承继。

24.articles of association公司章程

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

【译】设立公司必须依法制定公司章程。公司章程对公司、股东、董事、监事、高级管理人员具有约束力。

25.chairman of the board of directors董事长

26.executive director执行董事

27.branch n.分公司

subsidiary n.子公司

28.civil liability民事责任

29.capital contributor出资人

30.joint and several liability连带责任

31.board of directors董事会

board of supervisors监事会

meeting of shareholders股东会

shareholders convention股东大会

recommendation party保荐人

Recommendation Letter of Issuance发行保荐书

Recommendation Letter of Listing上市保荐书

156.abide by遵守

e.g.A recommendation party shall abidebyoperationalrulesandindustrial norms.

【译】保荐人应当遵守业务规则和行业规范。

157.IP0，initial public offerings首次公开募股，初次公开发行

initial non public offer非公开发行新股

158.surpass v.超越，胜过，优于

159.corporate bond公司*

160.asset appraisal report资产评估报告

asset verification report验资报告

161.file an application提交申请

162.issuer n.发行人

163.tenure n.任期，占有；土地使用权v.授予……终身职位

164.be liable for对……负责

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

【译】股票依法发行后，发行人经营与收益的变化，由发行人自行负责；由此变化引致的投资风险，由投资者自行负责。

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