2012年度注册会计师全国统一考试辅导教材 英语PDF电子书下载

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