CPA會計英語講義

1、.：.；會計英語【字體： 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】 .背景引見中國注冊會計師協(xié)會決議在今年的中國注冊會計師資歷考試會計科、審計科加試10分英語試題,并將該成果納入最后考試的總成果,也即110分的試卷60分及格。該安排看似忽然,實踐上代表了一個趨勢,就是要全面提升中國注冊會計師的言語程度,進(jìn)

2、而到達(dá)中西合璧,融會貫穿,取長補(bǔ)短,為我所用的目的。針對此變化,寬廣考生應(yīng)該做到:穩(wěn)定心情調(diào)整心態(tài)振奮精神悉心備考該考試變化對寬廣考生的參考并未產(chǎn)生本質(zhì)性的不利影響。所以應(yīng)該充溢自信,不要出現(xiàn)急躁、不安心情！積極應(yīng)對！從積極方面來對待這個趨勢和變化！.考試題型預(yù)測目前獲得的關(guān)于這10分英語考試最新的信息為:1.一道題2.客觀題3.專業(yè)題分析:正是針對此次考試“三題的特點(diǎn),我們預(yù)測此次考試極有能夠的題型如下:1.名詞解釋2.簡答題3.翻譯英漢互譯4.案例分析這四類題型都會很好地表達(dá)“三題精神。會計科考試體系是在中國會計準(zhǔn)那么CAS與國際會計準(zhǔn)那么IAS/IFRS趨同的背景下調(diào)查英文程度的;趨同不

3、是等同,所以調(diào)查詳細(xì)某些業(yè)務(wù)的分錄的能夠性雖然存在，但是不大；更重要調(diào)查的是一些“務(wù)虛的內(nèi)容,即實際或文字表述的內(nèi)容。輔導(dǎo)大體安排 TIMESCHEDULEMEMO1-1.5hrs題型分析對每類題型結(jié)合詳細(xì)實例進(jìn)展闡明,并講解答題技巧2.5-3hrs考點(diǎn)預(yù)測結(jié)合題型對能夠調(diào)查的內(nèi)容進(jìn)展預(yù)測講解該項英語考試對書面表達(dá)的要求在英語四級程度。該項考前緊急沖刺輔導(dǎo)時間緊,義務(wù)重,不是零起點(diǎn)輔導(dǎo),需求有一定的英語根底。.內(nèi)容講解考試題型極有能夠的題型如下: 案例分析名詞解釋簡答題翻譯案例分析是在名詞解釋、簡答題和翻譯根底上構(gòu)建起來的,是這三種題型的綜合,因此,在分別引見各種題型后,將著重研讀案例分析及應(yīng)

4、對戰(zhàn)略和答題技巧。目前2006版中國會計準(zhǔn)那么CAS 2006和國際會計準(zhǔn)那么體系大體趨同,但在諸多細(xì)節(jié)上仍存在差別。要么是國情特點(diǎn)決議的,要么是引進(jìn)的新的理念。對于會計科英語考試,主要從以下方面來預(yù)備：1.ACCOUNTING TERMS2.ACCOUNTING THEORIES3.ACCOUNITNG APPLICATIONS4.IAS/IFRS/CAS題型分析一、名詞解釋EXAMPLEFair Value HYPERLINK chinaacc/wangxiao/zhukuai/2007/chongci/kjyy/dayi.asp?QNo=31010101&jyid=main0101 t

5、_blank 答疑編號31010101：針對該題提問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。所謂公允價值計量方式,就是資產(chǎn)和負(fù)債按照在公平買賣中,熟習(xí)情況的買賣雙方自愿進(jìn)展資產(chǎn)交換或者債務(wù)清償?shù)慕痤~計量。Notes: 1.for whichin an arms length transaction：“介詞關(guān)系詞

6、引導(dǎo)的定語從句，修飾the amount2.arms length transaction 公平買賣答題規(guī)律：開門見山，言簡意賅二、簡答題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 答疑編號31010201：針對該題提問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.國際會計準(zhǔn)那么委員會的框架文件將資產(chǎn)定義為：由過去事項而由企業(yè)控制的、預(yù)期會導(dǎo)致未來經(jīng)濟(jì)利益流入企業(yè)的資源。該定義的前半部分強(qiáng)調(diào)的

11、是對控制而不是一切權(quán)。之所以這樣是由于資產(chǎn)負(fù)債表反映的是買賣的本質(zhì)而不是買賣的法律方式。這意味著即使在法律上一切權(quán)不歸企業(yè),但企業(yè)享有與擁有該一切權(quán)同樣的權(quán)益，此時也應(yīng)在資產(chǎn)負(fù)債表上將其確以為資產(chǎn)。通常的實例為融資租賃資產(chǎn)和其他類似航空著陸權(quán)的其他和約義務(wù)。資產(chǎn)的控制權(quán)另一重要表達(dá)是限制他人對該資產(chǎn)的染指。對過去事件的提及是阻止對未來能夠擁有的資產(chǎn)過早得在資產(chǎn)負(fù)債表予以確認(rèn)。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.-負(fù)債國際會計準(zhǔn)那么委員會編報財務(wù)報表的框架將負(fù)債定義為:企業(yè)由于過去事項而承當(dāng)?shù)默F(xiàn)時義務(wù)，該義務(wù)的履行預(yù)期會導(dǎo)致含有經(jīng)濟(jì)利益的資源流出企業(yè)。該定義許多方面與資產(chǎn)定義遙相呼應(yīng)。但國際會計準(zhǔn)那么強(qiáng)調(diào)負(fù)債的本質(zhì)特征是指企業(yè)要有現(xiàn)時的義務(wù)。這樣的義務(wù)通常在法律上是強(qiáng)迫執(zhí)行的(具有約束力的合同或法定要求)義務(wù)。有時該項義務(wù)來第三方的期望，即企業(yè)會承當(dāng)某些非法定要求的本錢。這樣的義務(wù)稱之為推定義務(wù)。例如企業(yè)在產(chǎn)品保證期期滿后才顯現(xiàn)缺陷也要予以修繕或承當(dāng)環(huán)保本錢，這些都不是法定要求去做的。假設(shè)企業(yè)產(chǎn)生了推定義務(wù)，那么是為了堅持商

17、譽(yù)或信譽(yù)而做。但比較困難的一點(diǎn)是企業(yè)有時很難確定能否存在一項義務(wù)，它將取決于某件未來要發(fā)生的不確定事件。這些通常稱為或有負(fù)債。 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. 資產(chǎn)和負(fù)債的定義是框架文件的根本概念。除了構(gòu)成編制資產(chǎn)負(fù)債表的根底外，他們也是財務(wù)報表中用來計算一切者權(quán)益的兩個要素，一切者權(quán)益是資產(chǎn)和負(fù)債的差額。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.資產(chǎn)和負(fù)債在確認(rèn)收入(包括資本利得)和費(fèi)用(包括損失)。當(dāng)資產(chǎn)添加或負(fù)債減少引發(fā)的未來經(jīng)濟(jì)利益添加且能準(zhǔn)確度量時，在損益表中確認(rèn)收入。費(fèi)用確認(rèn)與此相反.但一切者出資或向一切者分配不在收入和費(fèi)用的定義涉及范圍內(nèi)。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.目前比較關(guān)注的是表外融資。這是通常所說的發(fā)明性會計的一部分。最近出現(xiàn)的許多公司破

25、產(chǎn)倒閉丑聞，部分緣由都是由于這些公司大量的負(fù)債未在資產(chǎn)負(fù)債中予以表達(dá)。特別是應(yīng)從資產(chǎn)和負(fù)債的本質(zhì)含義入手，將真實的資產(chǎn)和全部的債務(wù)包含在資產(chǎn)負(fù)債表中。還有與上述相反的情況，也即公司將不符合負(fù)債定義的債務(wù)包括在資產(chǎn)負(fù)債表中。通常的例子是總體預(yù)備和計提未來損失和本錢，即以豐補(bǔ)歉的做法。在并購時計提未來本錢和損失實踐上使之繞過損益表而成為商譽(yù)的一部分。 三、翻譯英漢互譯A.英譯漢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“除事物在內(nèi)；Except：除了，不包括所“除事物在內(nèi)。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 答疑編號31010202：針對該題提問參考譯文四類金融資產(chǎn)的定義為買賣而持有的金融資產(chǎn)或金融負(fù)債,指主要為了從價錢或買賣商保證金的短期動搖中獲利而購置的金融資產(chǎn)或承當(dāng)?shù)慕鹑谪?fù)債。一項金融資產(chǎn)不論因何種緣由購置，假設(shè)它屬于投資組合的組成部分，且有證聽闡明最近該組合可實踐獲得短期收益，那么該金融資產(chǎn)應(yīng)歸類為為買賣而持有的金融資產(chǎn)。對于衍生金融資產(chǎn)和衍生金融負(fù)債，除非它們被指定且是有效的套期工具，否那么應(yīng)以為是為買賣而持有的金融資產(chǎn)和金融負(fù)債.持有至到期日的投資指具有固定或可確定金

32、額和固定期限，且企業(yè)明確計劃并可以持有至到期日的金融資產(chǎn)。企業(yè)源生的貸款和應(yīng)收款項不包括在內(nèi)。企業(yè)源生的貸款和應(yīng)收款項,指企業(yè)直接向債務(wù)人提供資金、商品或勞務(wù)所構(gòu)成的金融資產(chǎn)。但計劃立刻或在短期內(nèi)就轉(zhuǎn)讓的貸款和應(yīng)收款項不包括在內(nèi)，而應(yīng)歸類為為買賣而持有的金融資產(chǎn)。在本準(zhǔn)那么中，企業(yè)源生的貸款和應(yīng)收款項不應(yīng)包括在持有至到期日的投資內(nèi)，而應(yīng)另行歸類?？晒┏鲑u的金融資產(chǎn),指不屬于以下三類的金融資產(chǎn)：1企業(yè)源生的貸款和應(yīng)收款項；2持有至到期日的投資；3為買賣而持有的金融資產(chǎn)。節(jié)選自： 國際會計準(zhǔn)那么第39號金融工具：確認(rèn)和計量B.漢譯英開發(fā)階段只需當(dāng)企業(yè)可證明以下一切各項時,開發(fā)或內(nèi)部工程的開發(fā)階段產(chǎn)

33、生的無形資產(chǎn)應(yīng)予確認(rèn)：1.完成該無形資產(chǎn),使其能運(yùn)用或銷售,在技術(shù)上可行；2.有意完成該無形資產(chǎn)并運(yùn)用或銷售它；3.有才干運(yùn)用或銷售該無形資產(chǎn)；4.該無形資產(chǎn)如何產(chǎn)生很能夠的未來經(jīng)濟(jì)利益.其中,企業(yè)應(yīng)證明存在著無形資產(chǎn)的產(chǎn)出市場或無形資產(chǎn)本身的市場；假設(shè)該無形資產(chǎn)將在內(nèi)部運(yùn)用,那么應(yīng)證明該無形資產(chǎn)的有用性；5.有足夠的技術(shù)、財務(wù)資源和其他資源支持,以完成該無形資產(chǎn)的開發(fā),并運(yùn)用或銷售該無形資產(chǎn)；6.對歸屬于該無形資產(chǎn)開發(fā)階段的支出,可以可靠地計量. HYPERLINK chinaacc/wangxiao/zhukuai/2007/chongci/kjyy/dayi.asp?QNo=310102

34、03&jyid=main0101 t _blank 答疑編號31010203：針對該題提問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 答疑編號31010301：針對該題提問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.答題思緒：1.其實是調(diào)查名詞解釋、簡答題、翻譯2.根本準(zhǔn)那么：在案例給定的框架和范圍內(nèi)3.問什么答什么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