2012年度注册会计师全国统一考试辅导教材 英语2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

2012年度注册会计师全国统一考试辅导教材 英语PDF格式电子书版下载

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第一部分 语法讲解和演练3

语法3

Grammar3

Topic 01：Attributive Clause3

Topic 02：The Use of"It"5

Topic 03：Conjunction and Simple Sentence8

Topic 04：Types of Sentences10

Topic 05：Non-finite Verbs14

Topic 06：Verb Tenses25

Topic 07：Concord30

第二部分 经典专业财经英语文章节选35

第1章 会计篇35

Accounting35

Topic 01：Impairment of Assets35

Topic 02：Share-based Payment45

Topic 03：Business Combinations48

Topic 04：Financial Instrument52

Topic 05：Revenue60

Topic 06：Long-term Equity Investments65

第2章 审计篇72

Auditing72

Topic 01：Going Concern72

Topic 02：Reliance on the Works of the Third Party75

Topic 03：External Auditor's Responsibility Regarding the Detection of Fraud79

Topic 04：Obtaining an Understanding of the Entity and its Environment81

Topic 05：Audit Planning83

Topic 06：Audit Report86

Topic 07：Communication with Those Charged with Governance90

Topic 08：Subsequent Events92

Topic 09：Management Representation97

Topic 10：Considerations for Laws and Regulations in the Audit of Financial Statements98

Topic 11：Initial Audit Engagements—Opening Balances99

Topic 12：Accounting Estimates102

Topic 13：Related Party Transaction103

Topic 14：Communications between Predecessor Auditor and Prospective Auditor105

Topic 15：Group Audit106

Topic 16：Responding to the Risk Assessment108

Topic 17：Sales and Receivables112

Topic 18：Purchases and Payables116

Topic 19：Risk Assessment119

Topic 20：Audit Evidence-Inventory125

第3章 财务成本管理篇127

Financial Management and Cost Management127

Topic 01：Financing Sources127

Topic 02：Working Capital Management133

Topic 03：Dividend Policy146

Topic 04：Ratio Analysis(Interpretation of Financial Statements)153

Topic 05：CVP Analysis170

Topic 06：Performance Measurement173

Topic 07：Financial Valuation179

第4章 公司战略与风险管理篇190

Corporate Strategy and Risk Management190

Topic 01：PESTEL Model190

Topic 02：Industry Life Cycle Model193

Topic 03：Porter's Five Forces Model196

Topic 04：Porter's Value Chain202

Topic 05：SWOT Model206

Topic 06：Generic Strategies209

Topic 07：Corporate Strategy215

Topic 08：Strategy Development223

Topic 09：BCG228

Topic 10：BSC230

Topic 11：Organizational Structure235

第5章 经济相关法律243

Economic Law243

Topic 01：Contract Law of the People's Republic of China243

Topic 02：Company Law of the People's Republic of China253

Topic 03：Securities Law of the People's Republic of China266

Topic 04：Law of the People's Republic of China of Countering Unfair Competition277

Topic 05：Antimonopoly Law of the People's Republic of China282

Topic 06：Law of the People's Republic of China on Enterprise Bankruptcy287

Taxation Law301

Topic 01：Glossary for Taxation Law and the Provisional Regulations of the People's Republic of China on Value Added Tax301

Topic 02：Provisional Regulations of the People's Republic of China on Business Tax307

Topic 03：Individual Income Tax Law of the People's Republic of China309

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 Accountants317

No.1 Fundamental Principles of Professional Ethics317

No.2 Conceptual Framework322

No.3 Specific Requirements in Providing Professional Services327

No.4 Independence Requirements for Audit and Review Engagements335

第四部分 写作349

写作技巧和思路讲解349

Writing Skills and Explanations349

常见句型353

Useful Sentence Patterns353

专项写作（段落）355

Special Writings355

第五部分 历年考题讲解359

历年考题讲解359

Explanations of Previous Exam Questions359

第六部分 模拟试题367

Question 1367

Question 2368

Question 3370

Question 4376

Question 5379