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CPA英语词汇通关必备手册

作者：东奥会计在线组编；吕鹏编著
出版社：北京大学出版社
出版年份：2013
ISBN：
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审计 3

PART Ⅰ China Code of Ethics for Certified Public Accountants 3

PART Ⅱ Fundamentals to Audit 8

PART Ⅲ Auditing Procedures 21

PART Ⅳ Transaction Cycles 25

PART Ⅴ Considerations for Specific Items 28

PART Ⅵ Audit Finalization and Report 31

PART Ⅶ Common Verbs for Auditing 36

财务成本管理 45

PART Ⅰ Fundamentals to Financial Management 45

PART Ⅱ Financial Valuation 52

PART Ⅲ Long-term Investment 57

PART Ⅳ Long-term Financing 60

PART Ⅴ Working Capital Management 64

PART Ⅵ Cost Accounting 66

PART Ⅶ Management Accounting 69

公司战略与风险管理 75

PART Ⅰ Fundamentals to Strategy 75

PART Ⅱ External and Internal Environment Analysis 76

PART Ⅲ Strategy Selection and Implementation 79

PART Ⅳ Strategy Change Management 85

PART Ⅴ Financial Strategy 86

PART Ⅵ Internal Control 87

PART Ⅶ Risk Management Theory and Practice 88

PART Ⅷ Bankrupt 91

PART Ⅸ IT Management 91

会计 97

PART Ⅰ Fundamentals to Accounting 97

PART Ⅱ Financial Assets 98

PART Ⅲ Inventory 100

PART Ⅳ Long-term Equity Investments 102

PART Ⅴ Fixed Assets 104

PART Ⅵ Intangible Assets 105

PART Ⅶ Investment Property 106

PART Ⅷ Impairment of Assets 107

PART Ⅸ Liabilities＆Equities 108

PART Ⅹ Revenue，Expense and Profit 109

PART Ⅺ Financial Reports 111

PART Ⅻ Contingencies 112

PART ⅩⅢ Exchange of Non-monetary Assets 113

PART ⅩⅣ Debt Restructurings 114

PART ⅩⅤ Government Grants 114

PART ⅩⅥ Borrowing Costs 115

PART ⅩⅦ Share-based Payment 116

PART ⅩⅧ Income Tax 117

PART ⅩⅨ Foreign Currency Translation 118

PART ⅩⅩ Lease 119

PART ⅩⅪ Changes in Accounting Policies and Accounting Estimates and Corrections of Errors 120

PART ⅩⅫ Events after the Balance Sheet Date 121

PART ⅩⅩⅢ Business Combinations 122

PART ⅩⅩⅣ Consolidated Financial Statements 123

PART ⅩⅩⅤ Earnings Per Share 124

经济法 129

PART Ⅰ Company Law 129

PART Ⅱ Security Law 139

PART Ⅲ Enterprise Bankruptcy Law 147

PART Ⅳ Anti-unfair Competition Law 154

PART Ⅴ Anti-monopoly Law 157

PART Ⅵ Contract Law 159

税法 181

PART Ⅰ VAT Law 181

PART Ⅱ Business Tax Law 185

PART Ⅲ Enterprise Income Tax Law 188

PART Ⅳ Individual Income Tax Law 192

PART Ⅴ Others 195

附录一常见写作用词 197

附录二词汇表 200