中华综合阶段财会英语.docx

1、中华综合阶段财会英语Unit 0CICPA综合阶段财会英语中国注册会计师统一考试综合阶段英语CICPA Comprehensive Stage English Course目 录 一、考题分析及答题技巧二、考试重点及难点分析三、考前注意事项及提醒四、财经专业英语的讲解 Unit 1 China Code of Ethics for Certified Public Accountants Unit 2 Auditing Unit 3 Corporate Strategy and Risk Management Unit 4 Financial Management and Cost Manag

2、ement Unit 5 Accounting Unit 6 Economic Law Unit 7 Taxation Law一、考题分析及答题技巧历年考题分析-分值分布及提示 题号 年份 主要考点 体例 分值 点评提示 1 2011年Explanation of motives for the acquisition Memo 14 该题知识点涉及公司战略与风险管理科目，主要考查并购的决策分析 2 2010年Ethical issues: network, network firm and key audit partner Memo 10 该题知识点涉及审计科目职业道德部分 注意：两年都给

3、了同一份样题（体例：Email）（资料见下）历年考题分析 - 命题规律及应对1.专业英语考查分数包含在100分之内，考查的形式是英语读题英语解题。2.题目主要分布在综合测试试卷（二），出题多侧重于财务成本管理、公司战略与风险管理、审计科目，因为这几科应用性较强且贴近注册会计师人才培养。而会计和两法的出题重要性稍弱，侧重于判断、分析和解决问题。3.根据近年考试趋势，英语试题与案例资料的结合会越来越紧密，主要是结合给定的资料信息，用英语分析在该业务环境中的应用。4.英语分值的比例较高，如果放弃英语，通过综合阶段考试的压力较大。5.层次在四级水平，难度适中，掌握专业词汇，词汇量在400左右，有重复。

4、6.调整心态、直面困难、明确目标、坚定信心，坚持两个月，一定会有效果。历年考题分析 - 2011年考题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 Securities（港隆证券）so as to dispel the doubts brought up by him. （本小题14分，须用英文解答，用中文解答

5、不得分。） Solution：Dear, sirI am writing to you to demonstrate the motives of the acquisition of Ganglong Securities. And I have to say it is a beneficial acquisition for us.First, due to the financial crisis, some securities companies are undervalued further, and even go bankrupt. So it is an appropria

6、te time to acquire overseas securities company with an advantageous consideration.Second, by acquiring the Hong Kong company, we can develop the Hong Kong market and then the European and American market. There is no doubt that we will increase our market share and enhance our international competit

7、iveness.Third, we can gain the advanced and mature electronic trading system and make our transactions efficient and effective so as to provide more satisfying services with our customers.Fourth, the brokerage business which fluctuates with the external environment is the main source of our profit,

8、and with the fierce competition of the business, there is a downward trend in the commissions, which will probably result in the decrease in the profit. Under such circumstances we can expand the sources of profit by acquiring Fuxing Securities to combat the downward trend in the commissions.Overall

9、, I strongly recommend that our company should acquire Fuxing Securities because it is a real bargain from different points of view.Best RegardsYours Sincerely历年考题分析 - 2011年考题 点评及写作技巧本题要求写一个memo，向独立董事说明其收购港隆证券的动机。Memo这一文体，对格式要求不多，但要注意英文写作中开头和结尾的一些“套话”。如开头写出写作的对象“dear，sir”，结尾要写上祝福语（如：best regards）和落款

10、（如：Yours sincerely, Yours faithfully等） 。我们在写作时要特别注意将自己的观点列成若干条，每个观点可以用表示顺序的过渡词如first，second，third，above all, then, next, finally 连接起来，体现出文章的逻辑性、层次性。在具体展开每一点的内容时，可以自己适当补充内容。本案例中提到“港隆证券于2000年已斥巨资建立了网上交易平台，是最早开发网上交易平台的香港本地证券公司之一。港隆证券网上交易平台成熟，是唯一一家与香港27家银行系统对接的网上交易平台”。这句话可以概括为收购的动机之一：可以获得先进、成熟的电子交易平台。接下

11、来我们可以进行适当补充，如：收购后的好处是，通过这个平台可以使我们的交易更有效率，从而提高客户的满意度。那么把这几句话组织起来，用上英语连接词就可以成为一个小段落，即we can gain the advanced and mature electronic trading system and make our transactions efficient and effective so as to provide more satisfying services with our customers.在文章的第一段一般要说明写作目的“to demonstrate the motives

12、of the acquisition of Ganglong Securities”，最后一段可以重新强调下写作目的：写这个 memo就是要告诉独立董事，我们的收购是正确的，是一个real bargain，做到首尾呼应。在应对综合阶段中与案例信息有密切关系的英文写作时，可以按照如下顺序进行：查找案例相关信息概括、扩展信息中文翻译成英文。历年考题分析 - 2010年考题Liangzheng（梁正） is the Quality & Risk Management Partner of Yangming CPA firm（阳明会计师事务所）.The engagement partner Wangh

13、ong（王红） has requested Liangzheng to send her a memo that explains whether LanzhouDatan CPA firm（兰州大潭会计师事务所） and Shanghai Yangming CPA firm（上海阳明会计师事务所） can respectively provide the valuation and internal control services to Huimin Energy company（慧敏公司） and Xinxing Solar Energy（新兴公司）, and how the new C

14、ode of Ethics impacts on the partner rotation requirements for the Zhanglong Energy（兆龙能源） audit. The memo should cover the concepts of when a larger structure（联合体） is a network（网络），network firm（网络事务所） and key audit partner（关键审计合伙人）. 10 marksSolution：Dear, sirI am writing to explain whether LanzhouDa

15、tan CPA firm and Shanghai Yangming CPA firm can respectively provide the valuation and internal control services to Huimin Energy company and Xinxing Solar Energy, and how the new Code of Ethics impacts on the partner rotation requirements for the Zhanglong Energy audit. Some relevant concepts are a

16、s follows:If a firm is deemed to be a network firm, the firm shall be independent of the audit clients of the other firms within the network.A network firm is a firm or entity that belongs to a network, which is a larger structure: （a）that is aimed at co-operation; and （b） that is clearly aimed at p

17、rofit or cost sharing or shares common ownership, control or management, common quality control policies and procedures, common business strategy, the use of a common brand-name; or a significant part of profession of resources.历年考题分析 - 2010年考题 续1Firms frequently form larger structures with other fi

18、rms. Whether these larger structures create a network depends on facts and circumstances. The judgment as to whether the larger structure is a network shall be made in light of whether a reasonable third party would be likely to conclude that the entities are associated in such a way that a network

19、exists. The Code of Ethics sets out a number of situations under which a larger structure is deemed to be a network.Where the larger structure is aimed at co-operation and the entities within the structure share common quality control policies and procedures that are designed, implemented and monito

20、red across the larger structure, it is deemed to be a network. Similarly, where the entities share a common business strategy, the larger structure is deemed to be a network. Consequently, Beijing Yangming CPA firm and Shanghai Yangming CPA firm are entities within the same network.Where the entitie

21、s share professional resources that are limited to common audit methodology or audit manual, or to a common training endeavor, the sharing is unlikely to be significant and therefore the entities are not deemed to be in the same network. Consequently, Beijing Yangming CPA firm and LanzhouDatan CPA f

22、irm are not deemed to be within the same network.Taking responsibility for designing, implementing and maintaining internal control involves assuming management responsibility. A firm （and other firms within the same network） should not provide such service to its audit client. Since Xinxing Solar E

23、nergy will become part of Zhanglong Energy， which is an audit client of Beijing Yangming CPA firm，Shanghai Yangming CPA firm being in the same network as Beijing Yangming CPA firm，should not provide the internal control service to Xinxing Solar Energy.历年考题分析 - 2010年考题 续2Performing valuation service

24、for an audit client whereby the results will have a significant effect on the consolidated financial statements will create such a significant self-review threat to auditor independence that a firm （and other firms within the same network） should not provide such service to its audit client. However

25、, since LanzhouDatan CPA firm is not deemed to be in the same network as Beijing Yangming CPA firm，LanzhouDatan CPA firm can provide the valuation service to Huimin Energy company.In respect of an audit of public interest entity, an individual cannot be a key audit partner for more than five years.

26、If the audit client had undergone an IPO, then a key audit partner cannot provide audit service to the audit client for more than two complete financial years consecutively after the IPO.“Key audit partner” includes the engagement partner, the individual responsible for the engagement quality contro

27、l review, and other audit partners who make key decisions or judgments on significant matters with respect to the audit.Wanghong and Miaojin are key audit partners for the Zhanglong Energy audit but Zhaozhi is not.Since Zhanglong Energy completed its IPO last year, Wanghong and Miaojin can provide a

28、udit service to Zhanglong Energy for this year and next year, and then have to be rotated off.Please feel free to contact me if you still have any problems.Best regardsYours faithfully历年考题分析 - 2010年考题 点评及写作技巧本题要求写一个memo，首先要审清题意，写作要求包括：（1）cover the concepts of when a larger structure（联合体） is a networ

29、k（网络），network firm（网络事务所） and key audit partner（关键审计合伙人），（2）根据题干的具体情况进行分析。其实际相当于回答一个审计的简答题，要求考生对相应的中文审计知识熟练掌握，更对考生的中英互译能力提出了更高的要求，客观上来讲，此题难度较大。从具体考核内容上来看，该题写作与案例信息的关联性不大，拼凑考题的迹象比较明显。历年考题分析 样题Suppose you are the audit manager in charge of the audit of Steel Company （新兴钢铁）. The audit engagement team i

30、s now planning for the next annual audit of the Steel Company. This is the first audit after the Steel Companys acquisition of Island Supplier （岛国供货商） which is audited by a local accounting firm. You are required by the engagement partner to send an English email to the auditor of Island Supplier, c

31、oncerning the coordination between group auditor and the component auditor.（14 marks）历年考题分析 样题 点评及写作技巧本题要求写一封邮件，可以说是对文体几乎没有要求。其内容涉及审计科目中集团审计和组成部分审计的内容，专业性较强。虽然题干设定了一个场景，进行了较多叙述，但只有最后一句话concerning the coordination between group auditor and the component auditor对本题的写作有用，所以在写作前一定要审清题意，防止跑题。对于这种题目，其实质是考察中英互译能力，考生必须对相关的中文内容熟练掌握，然后将相应中文译为英文，写作技巧在该类型写作上发挥空间较小。二、考试重点及难点分析 考试重点关注知识点审计部分：职业道德；风险评估应用；风险应对措施和程序；业务循环相关内控设计和运行存在缺陷判断；分析实质性程序中存在的问题；舞弊的判断影响；集团报表、会计估计、关联方、期初余额、其他信息的审计目标和审计责任。 财管部分：财务报表分析；资本成本；现金流量折现模型；相对价值模型；项目评价方法的应用；股利分配政策；营运资本投资；业绩评价； 战略部分：PEST模型；五力模型；企业战略选择；战略发展方法；组织结构类型；波士顿