CPA英语词汇通关必备手册PDF格式文档图书下载

公司战略与风险管理 3

PART Ⅰ Strategy and Strategic Management 3

PART Ⅱ Strategic Analysis 6

PART Ⅲ Strategic Alternatives 11

PART Ⅳ Strategic Implementation 18

PART Ⅴ Risk and Risk Management 20

PART Ⅵ Internal Control 25

财务成本管理 29

PART Ⅰ Introduction to Financial Management 29

PART Ⅱ Analysis of Financial Statements 30

PART Ⅲ Long-term Planning and Financial Forecasting 35

PART Ⅳ Fundamental Concepts to Financial Valuation 35

PART Ⅴ Valuation of Bond and Share 37

PART Ⅵ Cost of Capital 38

PART Ⅶ Business Valuation 39

PART Ⅷ Capital Budgeting 40

PART Ⅸ Option Valuation 41

PART Ⅹ Capital Structure 42

PART Ⅺ Dividend Distribution 43

PART Ⅻ Ordinary Share and Long-term Debt Financing 44

PART XⅢ Other Long-term Financing 45

PART ⅩⅣ Working Capital Management 46

PART ⅩⅤ Product Costing 47

PART ⅩⅥ Standard Costing 49

PART ⅩⅦ CVP Analysis 50

PART ⅩⅧ Short-term Budgeting 51

PART ⅩⅨ Performance Measurement 52

审计 55

PART Ⅰ China Code of Ethics for Certified Public Accountants 55

PART Ⅱ Fundamentals to Audit 59

PART Ⅲ Auditing Procedures 69

PART Ⅳ Transaction Cycles 72

PART Ⅴ Considerations for Specific Items 74

PART Ⅵ Audit Finalization and Report 77

PART Ⅶ Common Verbs for Auditing 81

经济法 87

PART Ⅰ Real Rights Law 87

PART Ⅱ Contract Law 90

PART Ⅲ Company Law 106

PART Ⅳ Security Law 113

PART Ⅴ Enterprise Bankruptcy Law 120

PART Ⅵ Negotiable Instrument Law 125

PART Ⅶ Law of State-Owned Assets of Enterprise 129

PART Ⅷ Anti-monopoly Law 131

税法 135

PART Ⅰ VAT Law 135

PART Ⅱ Business Tax Law 138

PART Ⅲ Enterprise Income Tax Law 140

PART Ⅳ Individual Income Tax Law 144

PART Ⅴ Others 146

会计 151

PART Ⅰ Fundamentals to Accounting 151

PART Ⅱ Financial Assets 152

PART Ⅲ Inventory 154

PART Ⅳ Long-term Equity Investments 155

PART Ⅴ Fixed Assets 156

PART Ⅵ Intangible Assets 158

PART Ⅶ Investment Property 158

PART Ⅷ Impairment of Assets 159

PART Ⅸ Liabilities&Equities 160

PART Ⅹ Revenue，Expense and Profit 161

PART Ⅺ Financial Reports 163

PART Ⅻ Contingencies 164

PART ⅩⅢ Exchange of Non-monetary Assets 165

PART ⅩⅣ Debt Restructurings 165

PART ⅩⅤ Government Grants 166

PART ⅩⅥ Borrowing Costs 166

PART ⅩⅦ Share-based Payment 167

PART ⅩⅧ Income Tax 168

PART ⅩⅨ Foreign Currency Translation 169

PART ⅩⅩ Lease 169

PART ⅩⅪ Changes in Accounting Policies and Accounting Estimates and Cor-rections of Errors 171

PART ⅩⅫ Events after the Balance Sheet Date 172

PART ⅩⅩⅢ Business Combinations 172

PART ⅩⅩⅣ Consolidated Financial Statements 173

PART ⅩⅩⅤ Earnings Per Share 174

附录一 176

附录二 179

附录三 195

附录四 202

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