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