CPA英语词汇通关必备手册

Corporate Strategy and Risk Management

公司战略与风险管理

PART I Strategy and Strategic Management

PART II Strategic Analysis

PART III Strategic Alternatives

PART IV Strategic Implementation

PART V Risk and Risk Management

PART VI Internal Control

Financial Management and Cost Management

财务成本管理

PART I Introduction to Financial Management

PART II Analysis of Financial Statements

PART III Long term Planning and Financial Forecasting

PART IV Fundamental Concepts to Financial Valuation

PART V Valuation of Bond and Share

PART VI Cost of Capital

PART VII Business Valuation

PART VIII Capital Budgeting

PART IX Option Valuation

PART X Capital Structure

PART XI Dividend Distribution

PART XII Ordinary Share and Long-term Debt Financing

PART XIII Other Long-term Financing

PART XIV Working Capital Management

PART XV Product Costing

PART XVI Standard Costing

PART XVII CVP Analysis

PART XVIII Short-term Budgeting

PART XIX Perflormanee Measurement

Auditing

审计

PART I China Code of Ethics for Certified Public Accountants

PART II Fundamentals to Audit

PART III Auditing Procedures

PART IV Transaction Cycles

PART V Considerations for Specific Items

PART VI-Audit Finalization and Report

PART VII Common Verbs for Auditing

Economic Laws

经济法

PART I Real Rights Law

PART II Contract Law

PART III Company Law

PART IV Security Law

PART V Enterprise Bankruptcy Law

PART VI Negotiable Instrument Law

PART VII Law of State-Owned Assets of Enterprise

PART VIII Anti-monopoly Law

Taxation Laws

税法

PART I VAT Law

PART II Business Tax Law

PART Ill Enterprise Income Tax Law

PART IV Individual Income Tax Law

PART V Others

Accounting

会计

PART I Fundamentals to Accounting

PART II Financial Assets

PART III Inventory

PART IV Long-term Equity Investments

PART V Fixed Assets

PART VI Intangible Assets

PART VII Investment Property

PART VIII Impairment of Assets

PART IX Liabilities & Equities

PART X Revenue Expense and Profit

PART XI Financial Reports

PART XII Contingencies

PART XIII Exchange of Non monetary Assets

PART XIV Debt Restructurings

PART XV Government Grants

PART XVI Borrowing Costs

PART XVII Share based Payment

PART XVIII Income Tax

PART XIX Foreign Currency Translation

PART XX Lease

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

PART XXII Events after the Balance Sheet Date

PART XXIII Business Combinations

PART XXIV C0nsolidated Financial Statements

PART XXV Earnings Per Share

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