CPA会计英语讲义

1、.：.；会计英语【字体： HYPERLINK javascript:doZoom(16) t _self 大 HYPERLINK javascript:doZoom(14) t _self 中 HYPERLINK javascript:doZoom(12) t _self 小】【 HYPERLINK javascript:window.print() 打印】 .背景引见中国注册会计师协会决议在今年的中国注册会计师资历考试会计科、审计科加试10分英语试题,并将该成果纳入最后考试的总成果,也即110分的试卷60分及格。该安排看似忽然,实践上代表了一个趋势,就是要全面提升中国注册会计师的言语程度,进

2、而到达中西合璧,融会贯穿,取长补短,为我所用的目的。针对此变化,宽广考生应该做到:稳定心情调整心态振奋精神悉心备考该考试变化对宽广考生的参考并未产生本质性的不利影响。所以应该充溢自信,不要出现急躁、不安心情！积极应对！从积极方面来对待这个趋势和变化！.考试题型预测目前获得的关于这10分英语考试最新的信息为:1.一道题2.客观题3.专业题分析:正是针对此次考试“三题的特点,我们预测此次考试极有能够的题型如下:1.名词解释2.简答题3.翻译英汉互译4.案例分析这四类题型都会很好地表达“三题精神。会计科考试体系是在中国会计准那么CAS与国际会计准那么IAS/IFRS趋同的背景下调查英文程度的;趋同不

3、是等同,所以调查详细某些业务的分录的能够性虽然存在，但是不大；更重要调查的是一些“务虚的内容,即实际或文字表述的内容。辅导大体安排 TIMESCHEDULEMEMO1-1.5hrs题型分析对每类题型结合详细实例进展阐明,并讲解答题技巧2.5-3hrs考点预测结合题型对能够调查的内容进展预测讲解该项英语考试对书面表达的要求在英语四级程度。该项考前紧急冲刺辅导时间紧,义务重,不是零起点辅导,需求有一定的英语根底。.内容讲解考试题型极有能够的题型如下: 案例分析名词解释简答题翻译案例分析是在名词解释、简答题和翻译根底上构建起来的,是这三种题型的综合,因此,在分别引见各种题型后,将着重研读案例分析及应

4、对战略和答题技巧。目前2006版中国会计准那么CAS 2006和国际会计准那么体系大体趋同,但在诸多细节上仍存在差别。要么是国情特点决议的,要么是引进的新的理念。对于会计科英语考试,主要从以下方面来预备：1.ACCOUNTING TERMS2.ACCOUNTING THEORIES3.ACCOUNITNG APPLICATIONS4.IAS/IFRS/CAS题型分析一、名词解释EXAMPLEFair Value HYPERLINK chinaacc/wangxiao/zhukuai/2007/chongci/kjyy/dayi.asp?QNo=31010101&jyid=main0101 t

5、_blank 答疑编号31010101：针对该题提问Solution:Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arms length transaction。所谓公允价值计量方式,就是资产和负债按照在公平买卖中,熟习情况的买卖双方自愿进展资产交换或者债务清偿的金额计量。Notes: 1.for whichin an arms length transaction：“介词关系词

6、引导的定语从句，修饰the amount2.arms length transaction 公平买卖答题规律：开门见山，言简意赅二、简答题Of particular importance within the Framework are the definitions and recognition criteria for assets and liabilities.Required：Define assets and liabilities and explain the important aspects of their definitions. Explain why these

7、definitions are of particular importance to the preparation of an entitys balance sheet and income statement. HYPERLINK chinaacc/wangxiao/zhukuai/2007/chongci/kjyy/dayi.asp?QNo=31010201&jyid=main0101 t _blank 答疑编号31010201：针对该题提问Solution：Definitionsassets：The IASBs Framework defines assets asa resour

8、ce controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity.The first part of the definition puts the emphasis on control rather than ownership. This is done so that the balance sheet reflects the substance of transactions rather t

9、han their legal form. This means that assets that are not legally owned by an entity, but over which the entity has the rights that are normally conveyed by ownership, are recognised as assets of the entity. Common examples of this would be finance leased assets and other contractual rights such as

10、aircraft landing rights. An important aspect of control of assets is that it allows the entity to restrict the access of others to them. The reference to past events prevents assets that may arise in future from being recognised early.国际会计准那么委员会的框架文件将资产定义为：由过去事项而由企业控制的、预期会导致未来经济利益流入企业的资源。该定义的前半部分强调的

11、是对控制而不是一切权。之所以这样是由于资产负债表反映的是买卖的本质而不是买卖的法律方式。这意味着即使在法律上一切权不归企业,但企业享有与拥有该一切权同样的权益，此时也应在资产负债表上将其确以为资产。通常的实例为融资租赁资产和其他类似航空着陆权的其他和约义务。资产的控制权另一重要表达是限制他人对该资产的染指。对过去事件的提及是阻止对未来能够拥有的资产过早得在资产负债表予以确认。liabilities：The IASBs Framework defines liabilities as a present obligation of the entity arising from past eve

12、nts, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. Many aspects of this definition are complementary as a mirror image to the definition of assets, however the IASB stresses that the essential characteristic of a liability is th

13、at the entity has a present obligation. Such obligations are usually legally enforceable by a binding contract or by statute, but obligations also arise where there is an expectation by a third party of an entity assuming responsibility for costs where there is no legal requirement to do so. Such ob

14、ligations are referred to as constructive by IAS 37 Provisions, contingent liabilities and contingent assets. An example of this would be repairing or replacing faulty goods beyond any warranty period or incurring environmental costs e.g. landscaping the site of a previous quarry where there is no l

15、egal obligation to do so. Where entities do incur constructive obligations it is usually to maintain the goodwill and reputation of the entity. One area of difficulty is where entities cannot be sure whether an obligation exists or not, it may depend upon a future uncertain event. These are more gen

16、erally known as contingent liabilities.-负债国际会计准那么委员会编报财务报表的框架将负债定义为:企业由于过去事项而承当的现时义务，该义务的履行预期会导致含有经济利益的资源流出企业。该定义许多方面与资产定义遥相呼应。但国际会计准那么强调负债的本质特征是指企业要有现时的义务。这样的义务通常在法律上是强迫执行的(具有约束力的合同或法定要求)义务。有时该项义务来第三方的期望，即企业会承当某些非法定要求的本钱。这样的义务称之为推定义务。例如企业在产品保证期期满后才显现缺陷也要予以修缮或承当环保本钱，这些都不是法定要求去做的。假设企业产生了推定义务，那么是为了坚持商

17、誉或信誉而做。但比较困难的一点是企业有时很难确定能否存在一项义务，它将取决于某件未来要发生的不确定事件。这些通常称为或有负债。 Importance of the definitions of assets and liabilities：The definitions of assets and liabilities are fundamental to the Framework. Apart from forming the obvious basis for the preparation of a balance sheet, they are also the two eleme

18、nts of financial statements that are used to derive the equity interest ownership which is the residue of assets less liabilities. 资产和负债的定义是框架文件的根本概念。除了构成编制资产负债表的根底外，他们也是财务报表中用来计算一切者权益的两个要素，一切者权益是资产和负债的差额。Assets and liabilities also have a part to play in determining when income which includes gains

19、 and expenses which include losses should be recognised. Income is recognised in the income statement when there is an increase in future economic benefits relating to increases in assets or decreases in liabilities, provided they can be measured reliably. Expenses are the opposite of this. Changes

20、in assets and liabilities arising from contributions from, and distributions to, the owners are excluded from the definitions of income and expenses.资产和负债在确认收入(包括资本利得)和费用(包括损失)。当资产添加或负债减少引发的未来经济利益添加且能准确度量时，在损益表中确认收入。费用确认与此相反.但一切者出资或向一切者分配不在收入和费用的定义涉及范围内。Currently there is a great deal of concern ove

21、roff balance sheet finance. This is an aspect of what is commonly referred to as creative accounting. Key ratioMany recent company failure scandals have been in part due to companies having often massive liabilities that have not been included on the balance sheet. Robust definitions, based on subst

22、ance, of assets and liabilities in particular should ensure that only real assets are included on the balance sheet and all liabilities are also included.In contradiction to the above point, there have also been occasions where companies have included liabilities on their balance sheets where they d

23、o not meet the definition of liabilities in the Framework. Common examples of this are general provisions and accounting for future costs and losses usually as part of the acquisition of a subsidiary. Companies have used these general provisions to smooth profits i.e. creating a provision when the c

24、ompany has a good year in terms of profit and releasing them to boost profits in a bad year. Providing for future costs and losses during an acquisition may effectively allow them to bypass the income statement as they would become part of the goodwill figure.目前比较关注的是表外融资。这是通常所说的发明性会计的一部分。最近出现的许多公司破

25、产倒闭丑闻，部分缘由都是由于这些公司大量的负债未在资产负债中予以表达。特别是应从资产和负债的本质含义入手，将真实的资产和全部的债务包含在资产负债表中。还有与上述相反的情况，也即公司将不符合负债定义的债务包括在资产负债表中。通常的例子是总体预备和计提未来损失和本钱，即以丰补歉的做法。在并购时计提未来本钱和损失实践上使之绕过损益表而成为商誉的一部分。 三、翻译英汉互译A.英译汉Definitions of Four Categories of Financial AssetsA financial asset or liability held for trading is one that wa

26、s acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealers margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actua

27、l pattern of short-term profit-taking. Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments. Held-to-maturity investments are financial assets with fixed or determinable payments and fixed mat

28、urity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise. Besides：除了，包括所“除事物在内；Except：除了，不包括所“除事物在内。Loans and receivables originated by the enterprise are financial assets that are created by the enterprise by prov

29、iding money, goods, or services directly to a debtor, other than those that are originated with the intent to be sold immediately or in the short term, which should be classified as held for trading. Loans and receivables originated by the enterprise are not included in held-to-maturity investments

30、but, rather, are classified separately under this Standard.Available-for-sale financial assets are those financial assets that are not a loans and receivables originated by the enterprise, b held-to-maturity investments, or c financial assets held for trading. HYPERLINK chinaacc/wangxiao/zhukuai/200

31、7/chongci/kjyy/dayi.asp?QNo=31010202&jyid=main0101 t _blank 答疑编号31010202：针对该题提问参考译文四类金融资产的定义为买卖而持有的金融资产或金融负债,指主要为了从价钱或买卖商保证金的短期动摇中获利而购置的金融资产或承当的金融负债。一项金融资产不论因何种缘由购置，假设它属于投资组合的组成部分，且有证听阐明最近该组合可实践获得短期收益，那么该金融资产应归类为为买卖而持有的金融资产。对于衍生金融资产和衍生金融负债，除非它们被指定且是有效的套期工具，否那么应以为是为买卖而持有的金融资产和金融负债.持有至到期日的投资指具有固定或可确定金

32、额和固定期限，且企业明确计划并可以持有至到期日的金融资产。企业源生的贷款和应收款项不包括在内。企业源生的贷款和应收款项,指企业直接向债务人提供资金、商品或劳务所构成的金融资产。但计划立刻或在短期内就转让的贷款和应收款项不包括在内，而应归类为为买卖而持有的金融资产。在本准那么中，企业源生的贷款和应收款项不应包括在持有至到期日的投资内，而应另行归类。可供出卖的金融资产,指不属于以下三类的金融资产：1企业源生的贷款和应收款项；2持有至到期日的投资；3为买卖而持有的金融资产。节选自： 国际会计准那么第39号金融工具：确认和计量B.汉译英开发阶段只需当企业可证明以下一切各项时,开发或内部工程的开发阶段产

33、生的无形资产应予确认：1.完成该无形资产,使其能运用或销售,在技术上可行；2.有意完成该无形资产并运用或销售它；3.有才干运用或销售该无形资产；4.该无形资产如何产生很能够的未来经济利益.其中,企业应证明存在着无形资产的产出市场或无形资产本身的市场；假设该无形资产将在内部运用,那么应证明该无形资产的有用性；5.有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并运用或销售该无形资产；6.对归属于该无形资产开发阶段的支出,可以可靠地计量. HYPERLINK chinaacc/wangxiao/zhukuai/2007/chongci/kjyy/dayi.asp?QNo=310102

34、03&jyid=main0101 t _blank 答疑编号31010203：针对该题提问Development PhaseAn intangible asset arising from development or from the development phase of an internal project should be recognised if, and only if, an enterprise can demonstrate all of the following：athe technical feasibility of completing the intang

35、ible asset so that it will be available for use or sale；bits intention to complete the intangible asset and use or sell it；cits ability to use or sell the intangible asset；dhow the intangible asset will generate probable future economic benefits. Among other things, the enterprise should demonstrate

36、 the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset；ethe availability of adequate technical, financial and other resources to complete the development and to use or sell the intang

37、ible asset； fits ability to measure the expenditure attributable to the intangible asset during its development reliably.三、案例分析EXAMPLE 2Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 Financial Instruments: Recognition and Measurement. The directors realis

38、e that significant changes may occur in their accounting treatment of financial instruments and they understand that on initial recognition any financial asset or liability can be designated as one to be measured at fair value through profit or loss the fair value option. However, there are certain

39、issues that they wish to have explained and these are set out below.Required:aOutline in a report to the directors of Ambush the following information:ihow financial assets and liabilities are measured and classified, briefly setting out the accounting method used for each category. Hedging relation

40、ship can be ignored. 10 marks HYPERLINK chinaacc/wangxiao/zhukuai/2007/chongci/kjyy/dayi.asp?QNo=31010301&jyid=main0101 t _blank 答疑编号31010301：针对该题提问The following report sets out the principal aspects of lAS 39 in the designated areas.i Classification of financial instruments and their measurementFin

41、ancial assets and liabilities are initially measured at fair value which will normally be the fair value of the consideration given or received. Transaction costs are included in the initial carrying value of the instrument unless it is carried at fair value through profit or loss When these costs a

42、re recognized in the income statement.Financial assets should be classified into four categories:i financial assets at fair value through profit or lossloans and receivablesheld-to-maturity investmentsHTMavailable-for-sale financial assetsAFSThe first category above has two sub categories which are

43、held for trading and those designated to this category at inception/initial recognition. This latter designation is irrevocable.Financial liabilities have two categories: those at fair value through profit of loss, and other liabilities. As with financial assets those liabilities designated as at fa

44、ir value through profit or loss have two sub categories which are the same as those for financial assets.Reclassifications between categories are uncommon and restricted under IAS 39 and are prohibited into and out of the fair value through profit or loss category. Reclassifications between AFS and

45、HTM are possible but it is not possible from loans and receivables to AFS. The held to maturity category is limited in its application as if the company sells or reclassifies more than an immaterial amount of the portfolio, it is barred from using the category for at least two years.Also all remaini

46、ng HTM investments would be reclassified to AFS.Subsequent measurement of financial assets and liabilities depends on the classification. The following table summarizes the position:Financial Assets MeasurementFinancial assets at fair value through profit or loss fair valueLoans and receivables amor

47、tised costHeld to maturity investments amortised costAvailable-for-sale financial assets fair value Financial liabilities at fair value through profit or loss fair valueOther financial liabilities amortised costAmortised cost is the cost of an asset or liability adjusted to achieve a constant effect

48、ive interest rate over the life of the asset of liability.It is not possible to compute amortised cost for instruments that do not have fixed or determinable payments, such as for equity instruments, and such instruments therefore cannot be classified into these categories.A company must apply the e

49、ffective interest rate method in the measurement of amortised cost. The effective interest rate method determines how much interest income or interest expense should be reported in profit and loss.For financial assets at fair value through profit or loss and financial liabilities at fair value throu

50、gh profit or loss, all changes in fair value are recognized in profit or loss when they occur. This includes unrealized holding gains and losses.For available-for-sale financial assets, unrealized holding gains and losses are deferred in reserves until they are realized and losses are recognized in

51、profit or loss.Investments in unquoted equity instruments that cannot be reliably measured at fair value are subsequently measured at cost. Unrealized holding gains/losses are not normally recognized in profit/loss.答题思绪：1.其实是调查名词解释、简答题、翻译2.根本准那么：在案例给定的框架和范围内3.问什么答什么EXAMPLE 1Trident, a public limited

52、 company, operates in the financial services sector and is planning to prepare its first financial statements under international Financial Reporting Standards IFRSs as at 31 December 2005. The Generally Accepted Accounting Practices GAAP used by Trident are very similar to IFRS but there are some d

53、ifferences which are set out below. The Group is currently preparing its local GAAP financial statements for the year ending 31 December 2004.The company has two foreign subsidiaries, Spar and Mask, both public limited companies. Spar is 80% owned by Trident and prepared its first IFRS financial sta

54、tement at 31 December 2003 in order to comply with local legislation. Trident acquired a 70% holding in Mask in 1999.Mask was consolidated from that date using purchase accounting practices that are similar but not the same as those used by IFRS. However the local rules relating to the financial sta

55、tements of Mask as regards, for example, the concept of substance over form are totally different to IFRS. Mask has adopted the international accounting standards relating to financial instruments in its own financial statements for the year ended 31 December 2003 because these standards had been in

56、corporated into the local legislation. Group policy is to amortise goodwill but some goodwill had been totally written off against retained earnings on the acquisition of certain subsidiaries. On the disposal or closure of the business to which the goodwill related, goodwill previously eliminated ag

57、ainst retained earnings is charged to the income statement. The gains and losses on the translation of the financial statement of overseas subsidiaries have been charged to retained earnings for many years and not recycled to the income statement on the disposal of subsidiaries. On 30 October 2004,

58、the Group revalued its tangible non-current assets and incorporated these values into its financial statement. The company uses a straight line method to depreciate its tangible non-current assets. Further Trident had been developing computer software which was to be used as a financial modeling too

59、l. The software cost had not been capitalised but charged to the income statement.The Group has a separately administered defined benefit pension scheme. Contributions are charged to the income statement and the regular pension costs are attributed using the projected unit method. Variations in pens

60、ion costs as a result of actuarial valuations are amortised over the average remaining service lives of employees. No actuarial gains and losses had been recognised in the financial statements.Trident has several financial instruments in issue. It has preference share capital which was originally re