CPA综合英语备考

Accounting1.Accounting equation: Asset = Liability + Owner’s Equity2.Double entry accounting: debit (Dr) & credit (Cr)3.Historical cost, fair value, replacement cost, net realizable value, present value4.Financial statementBalance sheetAssets: cash, tradable financial assets, note receivable, accounts receivable (provision for bad/doubtful debts), prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory;available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets (accumulated depreciation, impairment of fixed assets), disposal of fixed assets, construction-in-process (impairment of CIP), intangible assets (accumulated amortization, impairment), investment real estate, development expenditure, goodwill, deferred income tax assets, etc.Liabilities: short-term loan, tradable financial liability, employ compensation payable, taxes and dues payable, interest payable, dividend payable, non-current liabilities due within one year/current portion of non-current debt, accounts payable, note payable, unearned revenue/advances from customers, long-term loan, long-term payables, bonds payable, etc.Equity: paid-in capital/capital stock, capital reserves, treasury stock, surplus reserves, retained earningsIncome statementRevenue: sales (sales discount, allowance & returns, net sales), other operating incomeOperating costs: cost of goods sold/sales, other operating cost Sales tax and extra chargesOperating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment lossOperating incomeNon-operating income & expensesTotal profitIncome taxesNet income/profitStatement of cash flowscash flow from operating activities: direct method and indirect methodcash flow from investing activitiescash flow from financing activities5.CashCash in bankBank reconciliation6.ReceivablesAccounts receivables, notes receivables, other receivablesUncollectible receivables: factoringAllowance method: allowance for doubtful accountsEstimate based on a percentage of salesEstimate based on analysis of receivablesThe direct write-off method7.Inventory: period method vs. perpetual methodMaterials, WIP (work-in-process), finished goods, etc.FIFO (first-in first-out), the specific identification method, (moving) weighted average methodLower of cost or net realizable value method, provision for inventory impairment8.Fixed assets & intangible assetsFixed assetsDepreciation expenses, accumulated depreciation: original cost, residual value, useful/estimated lifeStraight-line method/average methodUnits-of-production methodDouble declining-balance methodSum-of-the-years-digits methodCapital expenditure vs. revenue expenditureFixed assets disposal: discarded, sold, traded/exchanged Gain/loss on disposal of fixed assetsIntangible assetsAmortizationR&D (research and development)9.Owner’s equityPaid-in capitalcommon stock, preferred stockcash dividend, stock dividend, stock split10.Foreign currency11.Business combination12.Lease: operating lease, financial lease13.Earnings per share会计1.会计恒等式：资产=负债+所有者权益2.复式记账法：借/贷3.历史成本，公允价值，重置成本，可变现净值，现值4.财务报表资产负债表资产：货币资金, 交易性金融资产，应收票据，应收账款(坏账准备)，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产(累计折旧，固定资产减值)，固定资产清理，在建工程(在建工程减值)，无形资产(累计摊销，减值)，投资性房地产，开发支出，商誉，递延所得税资产，等负债：短期贷款，交易性金融负债，应付职工薪酬，应付税费，应付利息，应付股利，一年内到期的非流动性负债，应付账款，应付票据，预收账款，长期贷款，长期应付款，应付债券，等权益：实收资本/股本，资本公积，库藏股，盈余公积，未分配利润/留存收益利润表/损益表营业收入：主营业务收入(销售折扣、折让和退回，销售收入净额)，其他业务收入营业成本：主营业务成本，其他业务成本销售税金及附加营业费用：销售费用，管理费用，财务费用，减值损失营业利润营业外收支利润总额所得税净利润现金流量表经营活动所产生的现金流量：直接法和间接法投资活动所产生的现金流量筹资活动所产生的现金流量5.货币资金银行存款银行存款余额调节表6.应收款项应收账款，应收票据，其他应收款不可收回应收账款：应收账款让售备抵法：坏账准备销售收入占比法应收账款分析直接转销法7.存货：定期盘存制vs.永续盘存制原材料，在产品，产成品，等先进先出法，个别计价法，(移动)加权平均法成本与可变现净值孰低法，存货跌价准备8.固定资产和无形资产固定资产折旧费用，累计折旧：固定资产原值，残值，可使用年限直线折旧法/平均年限法工作量法双倍余额递减法年数总和法资本性支出 vs. 收益性支出固定资产处置：报废，出售，转让固定资产处理收益/损失无形资产摊销研发支出9.所有者权益实收资本普通股，优先股现金股利，股票股利，股票分割10.外币11.企业合并12.租赁：经营租赁，融资租赁13.每股收益。

2019年注册会计师考试辅导会计英语第五章股份支付随着各公司股权激励机制的推行，股份支付的会计处理成为近年考试的热点。

从历年专业阶段考试情况来看，主要会考查两种股份支付方式下对报表项目的影响，具有一定的综合性。

在复习时应重点把握权益结算的股份支付和现金结算的股份支付以及集团内股份支付的处理。

I. 权益结算的股份支付的确认和计量Recognition and Measurement of Equity-settled Share-based Payments以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。

The equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.II. 现金结算的股份支付的确认和计量Recognition and Measurement of Cash-settled Share-based Payment以现金结算的股份支付，应当按照企业承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。

A cash-settled share-based payment shall be measured in accordance with the fair value of liability assumed by the enterprise which is calculated and recognized based on the shares or other equity instruments.III. 集团股份支付的处理Accounting Treatment of Group Share-based Payments企业集团（由母公司和其全部子公司构成）内发生的股份支付交易，应当按照以下规定进行会计处理：Share-based payment transactions which occur within the group （parent company and all its subsidiaries） should follow the accounting treatments below:（一）结算企业以其本身权益工具结算的，应当将该股份支付交易作为权益结算的股份支付处理；除此之外，应当作为现金结算的股份支付处理。

注册会计师英语复习笔记-词汇总论一、注会财经专业英语考试趋势及规律简要总结1.中国注册会计师考试加强对财经专业英语的考查力度已成为不可逆的大趋势。

2.相对“宽进严出”的“6+1”考试模式，作为收官之战的综合阶段考试对财经专业英语的考查力度不断加强，不但是100分以内的必答题，而且分值比重连年增加。

财经专业英语已成为广大注会学员能否最终修成“正果”，如愿拿到注会证书的一大挑战。

3.财经专业英语考查形式的层次感逐渐清晰，“两极分化”趋势明显，即：专业阶段对财经专业英语的考查形式为“中文读题英文答题”，综合阶段则为“英文读题英文答题”，对读、写、译的要求更为全面。

4.从2010年至今，综合阶段财经专业英语共计考查三年，加之样题，目前可以据此总结出一些基本规律，作为我们备考的参考。

这些规律主要涉及：考查形式、知识覆盖面、答题字数要求、表达方式要求、答题思路、文体要求等等。

所有上述这些内容，包括历年考题在内，在稍后的针对综合阶段的《财经英语》课程中会给大家进行深入的分析讲解。

总结：我们现在需要考虑的已经不是学不学财经专业英语的问题了，而是要研究如何把财经专业英语学好的问题！学好财经专业英语具有必要性（为了拿证书）、迫切性（时间不多矣）、挑战性（学起来不容易）、技巧性（要有正确的方法论）和实用性（不光为了应对考试，以后职场竞争、教育孩子也用得到）！二、学好注会财经专业英语，必须首先解决思想问题“软的往往是最硬的，虚的往往是最实的！”对于广大学员来讲，学好财经专业英语，不单单是技术问题，更是思想问题！就是愿不愿学、肯不肯学的问题！1.人在矮檐下，不得不低头！你想拿中国注会证书，就必须遵循中注协制定的游戏规则，他考什么，你就学什么！任何抱怨、指责、愤怒甚至谩骂都丝毫于事无补，只能更坏了你的心绪！清净心生智慧！满心都是“恼怒烦”，怎么能够静下心来学习好英语。

2.要不畏困难！要树立信心！（1）发昏当不了死！宁可战死，也不吓死！（2）英语说白了，也是一门技能，就跟会骑自行车一样！你十年不骑自行车，让你再骑，是不是稍微熟悉下还会骑？！英语也是如此，学过了，现在创造条件重温下，会很快重拾起来的！（3）要有“四心”必须下定战胜英语的决心、树立学好英语的信心、保持学习英语的耐心、拥有坚持学习的恒心！眼光要放长远，学好英语，不光为了应对考试，而是为了提升自身的核心竞争力，获得自身职业生涯的可持续发展。

注会综合阶段备考经验分享一、学习规划注会综合阶段备考是一个相对较长且内容较多的过程，因此需要有一个合理的学习规划。

首先，要明确每个科目的重点和难点，制定相应的备考计划。

其次，要根据自己的实际情况合理安排每天的学习时间，保证高效利用每一天。

最后，要根据自己的学习进度和调整计划，及时调整学习重点和时间安排。

二、科目选择在注会综合阶段备考中，要根据自己的实际情况和兴趣选择合适的科目。

一般来说，选择自己擅长的科目作为主攻科目，同时也要选择一到两个其他科目作为辅助科目。

这样可以提高备考效率，同时也能够减少压力。

三、知识点梳理在备考过程中，要对每个科目的重点和难点进行梳理。

可以通过整理笔记、制作思维导图或使用其他方式将知识点进行归纳总结。

这样可以帮助记忆和理解，同时也方便日后的复习。

四、题目练习做题是备考的重要环节，通过做题可以提高对知识点的理解和应用能力。

可以选择一些历年真题和模拟题进行练习，同时要注意做题的方法和技巧。

在做题过程中，要注意分析题目的要求，理清思路，避免盲目猜测答案。

五、真题模拟在备考过程中，要进行真题模拟练习。

可以选择一些历年真题进行模拟考试，以检验自己的备考水平和应试能力。

通过模拟考试，可以了解自己在时间分配、答题技巧等方面的不足，并及时调整备考策略。

六、答疑解惑在备考过程中，难免会遇到一些难以理解的知识点或题目。

这时可以通过参加培训班、加入学习小组或请教老师等方式来解决问题。

同时，也可以通过互联网搜索一些相关的解答和讨论，扩大自己的知识面。

七、复习总结备考过程中，要进行定期的复习和总结。

可以每周或每个月进行一次全面复习，巩固已学知识，查漏补缺。

同时，要及时总结备考经验和方法，找到适合自己的备考方式，提高备考效率。

八、心态调整备考是一个相对较长和辛苦的过程，所以要保持积极的心态。

适当的休息和放松，可以帮助恢复精力，保持专注度。

同时，要相信自己的能力，坚持到底，相信付出总会有回报。

以上就是我在注会综合阶段备考中的一些经验分享。

CPA会计英语讲义1. IntroductionThe Certified Public Accountant (CPA) examination is a professional accounting examination held worldwide to assess the knowledge and skills of individuals aspiring to become certified accountants. This exam covers various areas of accounting and requires a strong command of both accounting principles and the English language.In this CPA Accounting English Handbook, we will provide a comprehensive guide to help you improve your English language skills and prepare for the CPA exam. This handbook is divided into several sections, each focusing on a different aspect of accounting and corresponding English terminology.2. Accounting Principles and ConceptsTo understand accounting in English, it is important to first grasp the fundamental accounting principles and concepts. This section will cover topics such as:•The basic accounting equation•Accrual vs. cash basis accounting•Revenue recognition principles•Matching principles•Types of accounts (assets, liabilities, equity, revenue, and expenses)•Financial statements (balance sheet, income statement, and statement of cash flows)It is crucial to have a solid understanding of these concepts as they form the basis of all accounting practices.3. Financial Reporting and AnalysisFinancial reporting and analysis involve the preparation and interpretation of financial statements to assess the financial performance and position of an organization. This section will cover topics such as:•Financial statement analysis•Ratio analysis•Interpretation of financial ratios•Common financial reporting issues•Key financial metricsMastering the English terminology associated with financial reporting and analysis will enable you to effectively communicate and analyze financial information.4. Management AccountingManagement accounting focuses on the preparation, analysis, and interpretation of accounting information for internal decision-making purposes. This section will cover topics such as:•Cost accounting•Budgeting and forecasting•Variance analysis•Performance measurement•Product costingUnderstanding the English terminology related to management accounting is essential for analyzing business performance and making informed management decisions.5. Auditing and AssuranceAuditing and assurance involve the examination and verification of financial statements to ensure their accuracy and compliance with accounting standards. This section will cover topics such as:•Audit planning and risk assessment•Internal controls•Audit procedures•Ethical considerations in auditing•Audit reportMastering the English language for auditing and assurance will enable you to effectively communicate audit findings and recommendations.6. TaxationTaxation is a crucial aspect of accounting, and understanding the English language associated with taxation is essential for tax planning and compliance. This section will cover topics such as:•Types of taxes•Tax planning strategies•Tax compliance•Tax deductions and credits•International taxationDeveloping proficiency in English terminology related to taxation will enhance your ability to navigate the complex world of tax regulations.7. Professional Ethics and ConductAs a professional accountant, it is important to adhere to ethical standards and mntn professional conduct. This section will cover topics such as:•Code of professional conduct•Ethical decision-making frameworks•Conflicts of interest•Confidentiality and professional secrecyMastering the English language associated with professional ethics will ensure you uphold the highest ethical standards in your accounting practice.ConclusionThis CPA Accounting English Handbook provides a comprehensive guide to improve your English language skills and prepare for the CPA exam. By mastering the English terminology associated with variousaccounting areas, you will enhance your ability to communicate effectively and succeed in your accounting career.Remember, practice is key. Continuously work on improving your English language skills through reading, listening, and speaking to confidently navigate the world of accounting in English.。

备考大学英语考试的十大技巧备考大学英语考试需要系统的学习和精心的准备。

作为考生，你可以像准备一场挑战性的旅行一样来对待这个过程。

以下是十大技巧，可以帮助你在备考过程中更加有效地提升英语水平和应对考试挑战。

首先，要像一位旅行家一样，制定一份详细的计划。

这个计划包括每天的学习时间、复习内容以及练习试题的安排。

通过规划，你可以确保每个阶段都有充足的准备时间，避免在最后关头仓促应付。

其次，建议你像一位专业运动员一样训练听力技能。

这意味着多听英语广播、影视节目和录音，提高理解能力和听取信息的速度。

通过不断练习，你可以更快速地适应考试中的听力部分。

第三，像一位探险家一样探索阅读材料。

扩展阅读能力是备考过程中不可或缺的一部分。

阅读各种英语文章和书籍，包括新闻报道、学术文章和小说，可以帮助你提升词汇量和理解能力。

第四，像一名艺术家一样练习写作技巧。

写作是考试中的一个重要部分，要能清晰地表达观点和想法。

练习写作不仅可以提高语法和拼写能力，还可以培养逻辑思维和组织文章的能力。

接下来，像一位学者一样深入研究语法知识。

英语语法虽然看似枯燥，但是它是语言的基础，对于正确表达意思至关重要。

理解基本的语法规则和常见的句型结构，可以帮助你在考试中避免常见的错误。

然后，像一名厨师一样精心准备词汇食谱。

积累和掌握大量的词汇是备考的关键之一。

通过背诵单词和短语，建立自己的词汇库，不仅可以提高听力和阅读理解能力，还能增加写作表达的丰富性。

此外，像一位演员一样练习口语表达。

口语部分要求流利和自信地表达观点，因此多与他人交流、参加英语角或进行口语模拟练习都是有效的方法。

这些练习可以帮助你在考试中更加从容地应对口语任务。

再者，像一位工匠一样打磨综合技能。

备考大学英语考试不仅要求单项技能的掌握，还需要综合能力的发挥。

因此，要定期进行模拟考试，全面评估自己的水平并找出不足之处，有针对性地进行强化训练。

最后，像一位运筹帷幄的将军一样制定应对策略。

Financial Management and Cost Management01. Financing Sources词汇：Finance lease：融资租赁Lessee：承租人Lessor：出租人Minimum lease payment：最低租赁付款额Operating lease：经营租赁Warrant：认股权证Convertible bond：可转换债券Redeemable：可赎回的Other long-term finance 其他长期筹资Finance Lease1.The lease transfers ownership of the asset to the lessee by the end of the lease term.2.The lessee has the option to buy the asset at a price expected to be lower than fair value at the time the option is exercised.3.The lease term is for the major part of the economic life of the asset.4.At the beginning of the lease, the present value of the minimum lease payments （MLPˊs）is approximately equal to the fair value of the asset.5.The leased assets are of a specialized nature so that only the lessee can use them without major modification.融资租赁：·在租赁期届满时，租赁资产的所有权转移给承租人·承租人有购买租赁资产的选择权，所订立的购买价格预计将远低于行使选择权时租赁资产的公允价值·租赁期占租赁资产可使用年限的大部分·租赁开始日最低租赁付款额的现值几乎相当于租赁开始日租赁资产的公允价值·租赁资产性质特殊，如果不做重新改制，只有承租人才能使用Warrants 认股权证Warrants is a type of certificate issued by entity to shareholders, which allows holders to purchase prescribed amount of shares at prescribed price in the given period.认股权证是公司向股东发放的一种凭证，授权其持有者在一个特定期间以特定价格购买特定数量的公司股票。

5.、Porter‟s diamondPorter tried to answer the following questions:Why does a nation become the home base （总部， 根据地） for successful international competitors in an industry? Germany is renowned for car manufacture; Japan is prominent in consumer electronics （消费性电子产品）.Why are firms based in a particular nation able to create and sustain competitive advantage against the world‟s best competitors in a particular field?Why is one country often the home of so many of an industry‟s world leaders? Porter called the answers to these questions the determinants （决定因素） of national competitive advantage. He suggested that there are four main factors which determine national competitive advantage and expressed them in the form of a diamond.迈克尔·波特识别出国家竞争优势的四个决定因素，构建了钻石模型。

Favorable factor conditions: physical resources such as land, minerals and weather;capital; human resources; knowledge and infrastructure.There must be a strong home market demand for the product or service.The success of an industry can be due to its suppliers and related industries. Organization goals can be determined by ownership structure.1. BenchmarkingBenchmarking is the process of systematic comparison of a service, practice or process. Its use is to provide a target for action in order to improve competitive position. 基准分析是企业和竞争对手在劳务、实践或流程等方面系统进行比较的过程。

如何准备英语考试？备战英语考试：从策略到技巧，百炼多角度复习体系英语考试是衡量标准语言能力的重要指标，也是通往更广阔机会的桥梁。

作为教育专家，我将从多个角度，帮助大家形成一个科学、高效的英语考试备考复习体系。

一、知己知彼，百战不殆：1. 深度剖析考试大纲：弄懂吃透考试大纲，明确考试目标、题型、考察重点和评分标准。

2. 模拟试题，了解题型：做历年真题或模拟试题，了解考试难度、节奏和答题技巧。

3. 分析自身优势与劣势：自我评估，找到自身薄弱环节，制定并执行针对性备考策略。

二、夯实基础，打好学习根基：1. 词汇积累，厚积薄发：掌握核心词汇和常用短语，并进行反复练习和运用。

2. 语法精进，灵活运用：从基础语法规则开始学习，逐步理解并掌握语法应用场景。

3. 阅读理解，提升逻辑：培养和训练逻辑思维能力，善于分析文章结构、提取关键信息和推测文章主旨。

4. 听力训练，增强敏感度：多听英语材料，训练听力理解能力，增强对英语语音和语调的敏感度。

5. 口语表达，多说多练：多练习口语表达，提升流利度和准确性。

三、掌握方法，高效复习准备：1. 合理安排时间，制定科学计划：将备考目标细化分解，制定合理的学习计划，避免学习无序。

2. 精炼笔记，高效系统复习：课堂笔记简洁明了，便于后期复习，重点内容可整理和综合归纳。

3. 错题集锦，查缺补漏：记录错题，分析错误原因，并进行针对性练习，避免重复错误。

4. 寻求帮助，突破瓶颈：面临学习难题，主动寻求教师、同学或专业辅导机构的帮助。

5. 保持积极心态，战胜考前焦虑：保持自信，合理调节情绪，避免过度紧张或焦虑，以最佳状态迎接考试。

四、考试技巧，提升应试能力：1. 合理分配时间，掌控答题节奏：提前规划好答题时间，避免时间分配不均，影响答题效率。

2. 由易到难，稳步前进：遇到难题不要慌乱，先做基础题，建立自信，再攻克难点。

3. 审题细致，避免误解：认真阅读试题，理解题意，尽量减少因理解偏差而导致答题错误。

cpa综合阶段英语作答英文回答：The CPA exam is a standardized test administered by the American Institute of Certified Public Accountants (AICPA) to individuals who wish to become certified public accountants (CPAs). The exam is divided into four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Candidates can choose to take the exam in either English or Spanish.There are several advantages to taking the CPA exam in English. First, English is the language of business in the United States and most other countries around the world. This means that CPAs who are proficient in English will have a wider range of job opportunities available to them. Second, the CPA exam is written in English, so candidates who take the exam in English will not have to worry about translating the exam questions. Third, there are moreresources available to candidates who are studying for the CPA exam in English.However, there are also some disadvantages to taking the CPA exam in English. First, candidates who are not native English speakers may find it difficult to understand the exam questions and materials. Second, candidates who are not fluent in English may make mistakes on the examthat they would not make if they were taking the exam in their native language.Ultimately, the decision of whether to take the CPA exam in English or Spanish is a personal one. Candidates should consider their own language skills and circumstances when making this decision.中文回答：注册会计师考试（CPA）是由美国注册会计师协会（AICPA）管理的一项标准化考试，面向希望成为注册会计师（CPA）的个人。