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附件2注册会计师全国统一考试大纲——综合阶段考试(2014年度)
一、测试目标注册会计师全国统一考试综合阶段考试(以下简称综合阶段考试)主要测试考生是否具备在职业环境中运用专业知识,保持职业价值观、职业道德与职业态度,有效解决实务问题的能力,其中包括在国际环境下运用英语进行业务处理的能力综合阶段考试要求考生在掌握专业阶段各学科知识和基本技能的基础上,通过必要的经验积累,能够综合运用各学科知识和相关技能对职业环境中的实务案例,进行信息的筛选、甄别和判断,识别业务问题的性质、影响和要求等,运用所掌握的信息、知识进行深入的业务和财务分析及处理,提出有效的意见、建议或解决方案,并清晰地进行表达阐述具体来讲,考察考生下列能力
(一)与认知、分析和评价相关的能力.识别业务、技术和职业道德问题;.应用技术知识,确定需要解决的问题;.理解更广泛的实体的经济活动;.凭借已有知识、经验以及逻辑推理的能力,理解所要解决问题和资料的相关性;.选择恰当的分析工具;.依据要求、现状和数据,进行分析;.评价信息的质量;.分析优势、弱点、机会和威胁,并根据轻重缓急作出恰当判断;•考虑竞争对手、企业内部人员以及其他各方的反应;
10.根据事件、影响、假设以及分析所形成的信息,得出结论,提出建议
(二)与书面沟通和表达相关的能力在分析、判断和解决问题时,思路清晰、论据充分、逻辑严密、表达流畅
二、实务经验要求考生参加综合阶段考试,应当在参加注册会计师全国统一考试专业阶段考试过程中积累实务经验的基础上,持续加强实务经验的积累建议考生围绕以下几个方面积累实务经验:.保持职业敏感性和经营意识一一能够发现或意识到企业内部、外部的问题和压力的变化,并能评估企业的绩效,有效识别和应对风险.应用技术知识一一能够在实际工作中应用专业知识和技能.解决职业道德问题一一能够识别职业道德问题,并运用已有的知识和经验评估事项的可能影响,作出恰当的决策并提出处理建议.运用职业判断一一能够提出恰当、有效的,并符合组织战略目标的专业处理建议.具有良好沟通能力一一能够通过恰当的表达,使提出的处理建议和解决方案有效地影响利益相关者职业能力综合测试涉及的主要专业术语中英文对照表会计AccountingestimatesAccountingperiodAccountingpoliciesAccountingrecognitionAccountingtreatmentAccountspayableAccountsreceivableAccumulateddepreciationAdjustingeventsAmortizationexpenseArms-lengthtransactionAssetsAssetsimpairmentlossAssociatesAvailable-for-salefinancialassetsBaddebtprovisionBalanceatthebeginningofyearBalanceattheendofyearBalancesheetBankdepositBasicearningspershareBillsreceivableBookvalueBorrowingcostsBusinesscombinationBusinesstaxesandsurchargesCalculation/CalculateCapitalreserveCapitalization/CapitalizedCashflowsCashonhandChangeinfairvalueChangesinequityComparabilityCompoundfinancialinstrumentsConsignmentgoodsConsolidatedbalancesheetConsolidatedincomestatementConsolidatedstatementofchangesinequityConstructioncontractConstructioninprogressContingentassetContingentliabilityConvertiblenotesCorrectionofaccountingerrorsCostmethodCostofsalesfromprincipalactivitiesCreditCurrencymeasurementCurrentassetsCurrentliabilitiesDebitDebtrestructuringDeferredincomeDeferredtaxDeferredtaxassetsDeferredtaxliabilitiesDepreciationDilutedearningspershareDirectcostsDirectlabourDirectmaterialsDirectmethodDisclosureDiscountfactorDiscountrateDiscretionarysurplusreserveDisposalcostsDividendpayableDividendreceivableEmployeebenefitspayablesEquityinvestmentEquitymethodEstimatedliabilities/ProvisionEstimatedusefullifeExpensesFairvalueFinanceleaseFinancialassetsFinancialassetsheldfortradingFinancialexpensesFinancialinstrumentsFinancialliabilitiesFinancialreportingFinancingactivitiesFinishedproducts/goodsFixedassetsFixedassetspendingfordisposalForeignoperationsFranchiserightFunctionalcurrencyGains/LossesonchangesinfairvalueGeneralandadministrativeexpensesGoingconcernGoodwillGovernmentgrantsGrossprofitratioGuaranteeHeld-to-maturityinvestmentHistoricalcostIdentifiableImpairmentlossImpairmentlossesIncomestatementIncometaxIndirectmethodInsuranceexpenseIntangibleassetsInterestpayableInterestrateInterestreceivableInter-groupsalesInterimfinancialstatementsInventoriesInvestingactivitiesInvestmentcostInvestmentincomeInvestmentpropertyJoint-ventureLabourcostsLanduserightLeaseLesseeLessorLiability/LiabilitiesLoanLong-termequityinvestmentLong-termloansLong-termpayableLong-termreceivablesMinorityinterestsNetprofitsNon-adjustingeventsNon-currentliabilitiesNon-operatingexpensesNon-operatingincomeOperatingactivitiesOperatingleaseOperatingprofitOthercapitalreserveOthercomprehensiveincomeOtheroperatingincomeOtherpayablesOtherreceivablesOwnersequityOwnershipPaid-incapitalPatentPostbalancesheeteventsPremiumPrepaymentPresentvaluePrioryearprofit/lossadjustmentProductProfitProfitappropriationProvisionfordiminutioninvalueofinventoriesProvisionforimpairmentoffixedassetsProvisionforlossPurchasecostsRateofreturnRawmaterialsReceiptsinadvanceRecognition/RecognizeRecoverableamountRecoverablevalueRelatedpartytransactions关联方租赁收入重置成本回购研究开发费用残值重组追溯调整销售商品收入收入职工薪酬售后租回交易主营业务收入销售退回销售额销售税分部报告销售费用股本股份期权股本/资本溢价所有者权益短期借款专项应付款现金流量表法定盈余公积盈余公积有形资产计税基础应交税费暂时性差异交易费用可理解性未分配利润未实现融资收益增值税在产品RelatedpartyiesRentalincomeReplacementcostsRepurchaseResearchanddevelopmentcostsResidualvalueRestructuringRetrospectiveadjustmentsRevenuefromsalesofgoodsRevenue/IncomeSalarycostsSaleandleasebackSalesfromprincipalactivitiesSalesreturnSalesrevenueSalestaxSegmentreportingSellingexpensesSharecapitalShareoptionsShare/CapitalpremiumShareholders9equityShort-termloansSpecialpayablesStatementofcashflowsStatutorysurplusreserveSuiplusreservesTangibleassetsTaxbasisTaxespayableTemporarydifferencesTransactioncostsUnderstandabilityUndistributedprofit/RetainedearningsUnrealizedcapitalgainValue-addedtaxWorkinprogress审计AcceptanceandcontinuanceofclientandauditengagementAccesscontrolsAccesstoinformation/AuditdocumentationAdverseopinionAlternativeproceduresAnalyticalproceduresAnalyticalproceduresatgrouplevelAnnualreportApplicablefinancialreportingframeworkAppropriatelyaccountedforanddisclosedinaccordancewiththeapplicablefinancialreportingframeworkAppropriatenessofauditevidenceAssertionsAssessAssuranceAuditadjustmentAuditdocumentation/AuditworkingpaperAuditevidenceAuditfileAuditfirm/AccountingfirmAuditopinionAuditplanAuditriskAuditsamplingsamplingAuditorAuditorandfinancialinformationAuditorsexpertAuditorspointestimateorauditorsrangeBasisformodificationparagraphBusinessprocessBusinessrationaleBusinessriskClearlytrivialComparativefinancialstatementsComparativeinformationCompensatingcontrolsofentityunderauditCompletenessComponentsthatareofindividualfinancialsignificancetothegroupComputer-assistedaudittechniquesConditionsforanauditConfirmationConsolidationprocessControlactivitiesControlenvironmentControlriskControlsrelevanttotheauditCorporategovernanceCorrespondingfiguresCut-off/AsofdateDateofreportinrelationtoqualitycontrolDateoftheapprovalofthefinancialstatementsDateoftheauditorsreportDateofthefinancialstatementsDesignimplementandmaintainadequatecontrolsoverDetectionriskDeviationsDisclaimerofopinionDual-purposetestEmphasisofmatterparagraphEngagementdocumentation/workingpaperEngagementletterEngagementpartnerEngagementqualitycontrolreviewEngagementqualitycontrolreviewerEngagementteamEntitysriskassessmentprocessEvaluateEventsorconditionsthatmaycastsignificantdoubtontheentitysabilitytocontinueasagoingconcernExceptionExistenceExperiencedauditorExpertiseExtentofrelianceExternalconfirmationFactualmisstatementsjudgementalmisstatementsandprojectedmisstatementsFinancialstatementsFraudFraudriskfactorsFraudulentfinancialreportingFundamentaltousersunderstandingofthefinancialstatements治理集团集团项目合伙人集团层面控制历史财务信息GovernanceGroupGroupengagementpartnerGroup-widecontrolsHistoricalfinancialinformationIdentifyassessandrespondtoriskofmaterialmisstatementInabilitytoobtainsufficientappropriateauditevidenceIncomingauditorInconsistencyIndependenceInformationsystemrelevanttofinancialreportingInherentlimitationofauditInherentriskInitialauditengagementInitiaterecordprocessandreporttransactionsInquiryInspectionInterimfinancialinformationorstatementsInternalauditorsInternalcontrolInternalcontroldeficiencyInternationalFinancialReportingStandardsInvestigateIssuancedateofthefinancialstatementsITapplicationcontrolsITenvironmentJournalentriesandotheradjustmentsJournalentry/entriesLevelofsignificanceListedentityManagementManagementbiasManagementoverrideofcontrolsManagementrepresentationletterManagement9sacknowledgementandunderstandingofitsresponsibilitiesManagementsexpertMaterialclassesoftransactionsaccountbalancesanddisclosureMaterialuncertaintyMaterialityforthefinancialstatementsasawholeMisappropriationofassets错报对事实的错报非标准审计报告非无保留意见监控对控制的监督审计程序的性质、时间安排和范围消极式函证网络事务所违反法律法规未回函非抽样风险观察发生期初余额内部控制的运行有效性其他信息其他事项段会计估计的结果超出正常经营过程总体审计方案总体审计策略总体结论总体应对措施合伙人实际执行的重要性人员广泛性计划活动总体积极式函证执业人员前任注册会计师初步业务活动与管理层和治理层(如适用)责任相关的执行审计工作的前提编制和列报财务报表列报与披露收入确认存在舞弊风险的假定防止或发现并纠正重大错报专业胜任能力职业判断MisstatementMisstatementoffactModifiedauditreportModifiedopinionMonitoringMonitoringofcontrolsNaturetimingandextentofauditproceduresNegativeconfirmationNetworkfirmNon-complianceNon-responseNon-samplingriskObservationOccurrenceOpeningbalancesOperatingeffectivenessofinternalcontrolOtherinformationOthermatterparagraphOutcomeofanaccountingestimateOutsidethenormalcourseofbusinessOverallauditapproachOverallauditstrategyOverallconclusionOverallresponsesPartnerPerformancematerialityPersonnelPervasivePlanningactivitiesPopulation/OverallPositiveconfirmationPractitionerPredecessorauditorPresentationanddisclosureProfessionalcompetenceProfessionaljudgmentProfessionalskepticismProvisionofservice/DeliveryofserviceProvisionsoflawsandregulationsgenerallyrecognizedtohaveadirecteffectonthedeterminationofmaterialamountsanddisclosuresinthefinancialstatementsQualifiedexternalpersonQualifiedopinionQuantificationofthefinancialimpactsReasonableassuranceinthecontextofauditengagementsandinqualitycontrolReasonablenesstestRe-calculationRecurringauditengagementsReduceauditriskattheassertionleveltoanacceptablylowlevelRelatedpartiesRelatedpartieswithdominantinfluenceRelatedpartyrelationshipsortransactionsthatmanagementhasnotidentifiedordisclosedtotheauditorRelatedpartytransactionsconductedontermsequivalenttothoseprevailinginanarmslengthtransactionRelevanceandreliabilityofauditevidenceRelevantethicalrequirementsRemainingperiodRe-performanceRestrictionsimposedbymanagementReviewinrelationtoqualitycontrolRightsandobligationsRiskassessmentproceduresRiskofmaterialmisstatementRiskofmaterialmisstatementatfinancialstatementlevelandatassertionlevelSamplesizeSamplingSamplingriskSamplingunitSelectionandapplicationofaccountingpoliciesSelectionofitemsfortestingSignificantcomponentSignificantdeficienciesininternalcontrolSignificantmattersSignificantriskSignificantunusualtransactions
三、测试科目综合阶段考试设职业能力综合测试科目,分成试卷一和试卷二试卷一和试卷二各50分试卷一以鉴证业务为重点,内容涉及会计、审计和税法等专业领域;试卷二以管理咨询和业务分析为重点,内容涉及财务成本管理、公司战略与风险管理和经济法等专业领域试卷一设置英文题10分,试卷二设置英文题12分试卷一和试卷二考试时间均为
3.5小时
四、测试内容职业能力综合测试包括但不限于以下内容-会计.金融资产1金融资产的定义和分类2以公允价值计量且其变动计入当期损益的金融资产3持有至到期投资4贷款和应收款项5可供出售金融资产6金融资产减值7金融资产转移.长期股权投资1长期股权投资的初始计量2长期股权投资的后续计量3长期股权投资核算方法的转换及处置.固定资产1固定资产的确认和初始计量2固定资产的后续计量3固定资产的处置.无形资产1无形资产的确认和初始计量2内部研究开发费用的确认和计量3无形资产的后续计量.投资性房地产1投资性房地产的特征与范围2投资性房地产的确认和初始计量3投资性房地产的后续计量4投资性房地产的转换和处置.资产减值1资产减值概述2资产可收回金额的计量3资产减值损失的确认与计量4资产组的认定及减值处理SpecifiedauditproceduresStaffStatisticalsamplingStocktakeStratificationSubsequenteventsSubstantiveanalyticalproceduresSubstantiveprocedureSufficiencyofauditevidenceSupplementaryinformationTestTestofcontrolsTestofdetailsThematerialitylevelorlevelsforparticularclassesoftransactionsaccountbalancesordisclosuresThosechargedwithgovernanceThresholdformisstatementsTolerablemisstatementTolerablerateofdeviationTrendanalysisratioanalysisreasonablenesstestandregressionanalysisUncertaintyUncorrectedmisstatementsUnmodifiedauditreportUnqualifiedopinionValuationandallocation/amortizationWalk-throughtestWithdrawfromtheengagementWrittenrepresentation职业道德AcceptablelevelAdvertisingAdvocacyAssumemanagementresponsibilitiesAssuranceclientAssuranceengagementAssuranceteamAuditclientAuditengagementAuditteamClosefamilyClosepersonalrelationshipConfidentialityConflictsofinterestContingentfeeCoolingoffperiodCurrentaccountant/auditorDirectfinancialinterestDirectororseniorofficer/seniormanagementDuecareEliminateorreducethreatsEngagementpartnerEngagementqualitycontrolreviewEngagementteamExternalexpertFamiliarityFinancialinterestsHistoricalfinancialinformationImmediatefamilyIndependenceIndependenceofmindIndependenceinappearanceIndirectfinancialinterestIntegrityIntimidation/PressureKeyauditpartnerListedentityLongassociationwithanauditclientMateriallyfalseormisleadingstatementNon-assuranceservicesObjectivityProfessionalservicesProspectiveclientPublicinterestentityRelatedentityReviewclientReviewengagementReviewteamRotationSafeguardsSelf-interestSelf-reviewSignificantandclosebusinessrelationshipSpecialpurposefinancialstatementsSubjectmatterofassuranceengagementThreats税法AlsoengagedinAccruedtaxAdvaloremtaxAdditionaldeductionAdditionaltax/SurchargeAdjustmentofincomeAfter-taxincomeAllowabledeductionsAllowabletaxcreditAmountbasedonquantityAmountofappreciation/ValueaddedAmountofsalesAmountoftaxcreditAmountoftaxableincomeAmountofthedeductionsApplicabletaxamountApplicabletaxratesAssessablecostAssessableincomeAveragecost-plusmarginrateAveragesalespriceBusinesstaxCasualincomeCategoryofincomeCompositetaxablepriceCurrenttaxyearDeclarationofincometaxDeductibleitemsDeductionofthetaxexemptionitemDeedtaxDeemedsales/salesequivalentDischargeoftaxobligationDutiablegoodsDutyoftaxpaymentEarningfromequityinvestmentsEmployeebenefitEnteipriseincometaxForeignearnedincomeGeneraltaxpayerIncomefromfranchiseroyaltyIncomefrominterestsdividendsandbonusesIncomefromlaborserviceIncomefromleasingofpropertyIncomefromproductionandbusinessoperationIncomefrompropertytransferIncomefromwagessalariesIncomefrompropertytransferIncometaxcreditIncometaxdeclarationIncometaxpayableIncomefromdonationIndividualincometaxInputvalueaddedtaxIrregularlossLatefeeLiquidationincometaxMinimumtaxableincomeMinimumthresholdofvalue-addedTaxMixedsalesactivitiesNetincomebeforeincometaxNetprofitaftertaxNon-monetaryassetNon-taxableincomeNotincludedinthescopeoftaxableactivitiesOriginalvalueoftheproperty/CostofpropertyOutputtaxfortheperiodOutputvalueaddedtaxOverduetaxPaymentoftaxinarrearsProgressivetaxrateProportionaltaxratePublicwelfaredonationsRealestatetaxResidenttaxpayerResourcetaxSalesamountincludingtaxScopeofincometax/SobjecttoincometaxSmall-scaletaxpayerSourcewithholdingSpecialdeductibleitemsSpecialtaxtreatmentStamptaxTaxaccruedTaxamountsTaxbaseTaxcategoryTaxcomputationTaxcreditTaxcreditquotaTaxdeadlineTaxdeductibleitemsTaxdeductionorexemptionTaxdifferencesTaxdueTaxevasionTaxexemptionTaxfilingTaxfortheperiod/yearTaxpaidTaxpayableTaxpaymentdeadlineTaxrateTaxreductionTaxrefundTaxsurchargeTaxthresholdTaxvalue/TaxablepriceTaxamountdeductedTaxableincomeTaxableitemTaxableperiodTaxationofdividendsTax-exemptincomeTax-exemptitemTax-exemptprofitTax-includedpriceTaxpayerUrbanland-usetaxValueaddedtaxVATValue-addedtaxonland/LandappreciationtaxVATexemptionorreductionVehicleandvesseltaxVehiclepurchasetaxWithholdingagentWithholdingandremittingtaxWithholdingincometaxZerotaxrate财务成本管理应收账款周转次数应收账款周转天数取得成本实际增长率实际利率配股后每股价格配股权价值配股价格预付年金(即付年金、期初年金)会计报酬率法平均交货时间贝塔(B)系数债券评级债券估价每股净资产盈亏临界点保险储备(安全存量)资本支出持有成本现金预算现金股利现金流量利息保障倍数经营活动现金流量混合租赁佣金普通股补偿性余额复利全面预算企业价值评估成本性态成本中心成本的归集和分配资本成本税后债务成本成本差异平息债券债券票面利率流动资产周转次数流动资产周转天数流动比率本期收入乘数AccountsreceivableturnoverAccountsreceivableturnoverdaysAcquisitioncostActualgrowthrateActualinterestrateAfter-allotmentpricepershareAllotmentoptionvalueAllotmentpriceAnnuitydueAccountingrateofreturnARRAveragedeliverytimeBetacoefficientBondratingBondvaluationBookvaluepershareBPSBreak-evenpointBufferinventoryCapitalexpenditureCarryingcostCashbudgetCashdividendCashflowinterestcoverageratioCashflowsfromoperationalactivitiesCombinationleaseCommissionCommonstockCompensatingbalanceCompoundinterestComprehensivebudgetCorporatevaluationCostbehaviorCostcentreCostcollectionandallocationCostofcapitalCostofdebtaftertaxCostvarianceCouponbondCouponinterestrateCurrentassetsturnoverCurrentassetsturnoverdaysCurrentratioCurrentsalesmultiplierDebtmarket/BondmarketDebt-to-assetratioDebt-to-equityratioDeclarationdateDegreeoffinancialleverageDFLDirectleasingDiscountrateDiscountedbondZerocouponbondDividendpayoutratioDegreeofoperatingleverageDOLDownstreampricemultiplierDegreeoftotalleverageDTLEarningsbeforeinterestsandtaxesEBITEconomicorderquantityEOQEPSdilutionEPSindifferentpointmethodEBIT-EPSbreakevenanalysisEPSmaximizationEarningspershareEPSEquitymultiplierEquityvalueEconomicvalueaddedEVAEx-dividenddateExerciseprice/StrikepriceExternalfinancingneededtosalesgrowthratioFinanciallease/CapitalleaseFinancialvaluationFinishedgoodsFixedbudgetFlexiblebudgetFloatinginterestrateFloatingprimeinterestrateFreecashflowsofcreditorsFreecashflowsofequityFreecashflowsoffirmFVinterestfactorFVinterestfactorofannuitydueFuturevalueFVGeneralandadministrativeexpenseGoingconcernvalueGrossleaseGrossoperatingcashflowsHedgingprinciple间接成本通货膨胀率利息保障倍数税后利息率内含增长率内部转移价格内在市销率内在价值存货周转次数存货周转天数投资中心内含报酬率法非相关成本发行价格租赁期租赁资产承租人出租人杠杆贡献率杠杆租赁清算价值短期偿债能力比率长期债券制造费用预算边际贡献率市场组合市场价格市价稀释市场风险溢价债券到期日市场增加值最大最小法企业价值最大化股东财富最大化混合成本互斥项目流通债券净财务杠杆净租赁营业现金净流量销售净利率净现值法净现值IndirectcostInflationrateInterestcoverageratioInterestrateaftertaxInternalgrowthrateInternaltransferpriceIntrinsicsalesmultiplierIntrinsicvalueInventoryturnoverInventoryturnoverdaysInvestmentcenterInternalrateofreturnIRRIrrelevantcostIssuancepriceLeasetermLeaseholdpropertyLesseeLessorLeveragecontributingratioLeverageleaseLiquidationvalueLiquidityratiosLong-termbondManufacturingoverheadbudgetMarginalcontributionratioMarketportfolioMarketpriceMarketpricedilutionMarketriskpremiumMaturitydateMarketvalueaddedMAVMaximinmethodMaximizationoffirmsvalueMaximizationofshareholders9wealthMixedcostMutuallyexclusiveprojects/eventsNegotiablebondNetfinancialleverageNetleaseNetoperatingcashflowsNetprofitmarginNPVmethodNetpresentvalueNPVOperatingleaseOperatingleverageOpportunitycostOptionvalueOrderleadtimeOrderingcostOrdinaryannuityParvalue/FacevaluePaybackperiodmethodPaymentdatePercentageofoperatingassetstosalesPercentageofoperatingliabilitiestosalesPercentage-of-salesmethodPeriodcostPeriodicbudgetPerpetualbondPerpetuityPreferredstockPresentvalueindexProductcostbudgetProductionbudgetProductioncostProductionoverheadProfitcenterProfitmaximizationProject-specificriskPublicofferingPVinterestfactorPVinterestfactorofannuityduePresentvaluePVQuickratioRecorddateReplacementchaincommonlifeapproachRequiredrateofreturnResidualdividendpolicyResidualequityincomeResidualnetfinancialexpenditureResidualoperatingincomeResponsibilitycenterRetentionratioReturnonequityReturnoninvestmentRevenuecenter5商誉减值测试与处理.收入、费用和利润1收入2费用3利润债务重组1债务重组的定义和重组方式2债务重组的会计处理.借款费用1借款费用概述2借款费用的确认3借款费用的计量.所得税1所得税会计概述2资产、负债的计税基础及暂时性差异3递延所得税负债及递延所得税资产的确认4所得税费用的确认和计量.会计政策、会计估计变更和差错更正1会计政策及其变更2会计估计及其变更3前期差错及其更正.资产负债表日后事项1资产负债表日后事项概述2调整事项的会计处理3非调整事项的会计处理.企业合并1企业合并概述2同一控制下企业合并的处理3非同一控制下企业合并的处理.合并财务报表1合并财务报表概述2合并范围的确定3合并财务报表编制的前期准备事项及其程序4长期股权投资与所有者权益的合并处理同一控制下5长期股权投资与所有者权益的合并处理非同一控制下6内部商品交易的合并处理7内部债权债务的合并处理8内部固定资产交易的合并处理无风险利率无风险报酬率安全边际率销售预算销售费用销售预测销售增长率代销销售数量股东权益增长率短缺成本证券市场线标准成本股票股利股价最大化股票回购股票分割储存成本沉没成本可持续增长率系统风险(市场风险、不可分散风险)目标资本结构时间溢价货币的时间价值固定成本总额标的资产包销单位销售价格单位变动成本股价上行乘数变动成本率加权平均资本成本营运资本投资在产品到期收益率法WeightedaveragecostofcapitalWACCWorkingcapitalinvestmentWork-in-progressYield-to-maturitymethodYTMmethod公司战略与风险管理“Cashcowposition:slowgrowth-highcompetitiveness“Dog”position:slowgrowth-lowcompetitivenessQuestionmark“position:highgrowth-lowcompetitiveness“Star”position:highgrowth-highcompetitivenessAbandonstrategyAnalysisofcompetitiveenvironmentAnalysisofcompetitorsAnalysisofcorporatecompetenciesandcapabilitiesAnalysisofcorporateresourcesAnalysisofmacro-environmentAnalysisofmarketdemandAnalyticalstrategyAuditcommitteeBalancedscorecardBenchmarkinganalysisBlueOceanstrategyBostonmatrixBusinessCompetitivestrategyBusinessobjectivesBusinessriskBusinessunitBusinessunitorganizationstructureChangemanagementinstrategyCommunicationofinternalinformationComprehensiveriskmanagementContractionstrategyControlactivitiesControlenvironmentCorporategovernanceCorporatestrategyCostleadershipstrategyCostofpunishmentCostoftotallossCostsandbenefitsofriskmanagementCreditriskCultureandperformanceCustomersegmentation/MarketsegmentationbusinessCustomersmotivationDebtandgearingDecentralizedstructureDecisionsupportsystemDefensivestrategyDevelopmentofriskmanagementstrategyDevelopmentstrategyDiamondmodelDifferentiationstrategyDirectinvestmentDiversifiedmergerandacquisitionDiversifiedstrategyDominanceadvantagetheoryEarningspershareorpricetobookratioEfficiencyElementsinproductionElementsofinternalcontrolEntrepreneurialorganizationstructureEnvironmentriskEquityinvestmentEvaluationcostEventidentificationExecutioncostFieldinspectionFinancialriskandbusinessriskFiveelementsininternalcontrolFiveforcesinthecompetitiveapproachFocusstrategyFocusedstrategyFunctionalorganizationstructureFunctionalstrategyFund-relatedactivitiesGlobalizationstrategyGrossprofitmarginandnetprofitmarginGrowthstrategyGrowthstrategyGuaranteebusinessHtypeorganizationstructureHoldingcompany/GrouporganizationstructureHighbusinessriskhighfinancialriskHighbusinessrisklowfinancialriskHighgrowthstructureHorizontalmergerandacquisitionIncrementalbudgetingIndustrylifecycleIndustryriskInformationandcommunicationIntegratedstrategyIntegratedstrategy-BackwardIntegratedstrategy-ForwardIntegratedstrategy-HorizontalIntegratedstrategy-VerticalIntensityofindustryrivalryIntensivestrategyInternalcontrolInternationalsubsidiariesstrategyInternationalizationstrategyIrreplaceableresourcesJointinvestmentbusinessJust-in-timesystemJITLeveragedbuy-outLitigationriskLong-termobjectiveMaintenancecostManagementinformationsystemMarketdevelopment-existingproductandnewmarketMarketpenetration-existingproductandexistingmarketMaterialdeficiencyMatrixorganizationstructureMeasurementofriskModernconceptofcorporatestrategyMonitoringMonitoringandimprovementofriskmanagementMulti-divisionalorganizationstructureNonleveragedbuy-outObjectivesofinternalcontrolObjectivesofriskmanagementOn-siteinspectionOperatingdeficiencyOperationalriskOptionscontractsOrganizationmanagementabilityOrganizationOrganizationOutsourcingOut-sourcingofinformationsystemPeople-drivenPerformanceevaluationPersistenceoftheresourcesownedPESTanalysisPoliticalriskPowerofbuyersorsuppliersPreventioncostPrimaryactivitiesPrinciplesofinternalcontrolProcessofriskmanagementProcurementactivitiesProductdevelopment-newproductandexistingmarketProduct/BrandbusinessstructureProductionprocessplanningProductionandoperationProductionmanagementabilityProductionplanProfitabilityandrateofreturnmeasurementQualitymanagementReactivestrategyRelateddiversificationResearchanddevelopmentResearchanddevelopmentabilityReturnofcapitalemployedROCE/ReturnofinvestmentROI/ReturnofnetassetsRONAReversestrategyRewardandincentivesystemRiskacceptanceRiskappetiteRiskassessmentRiskavoidanceRiskcompensationRiskcontrolRiskconversionRisktransferRole-drivenSecuritiesinvestmentSignificantdeficiencyStablestrategystakeholdersStrategicalliancesStrategicanalysisStrategicanalysis-ExternalenvironmentStrategicbusinessunitorganizationstructureSBUStrategiccontrolsystemStrategicgroupStrategicobjectiveStrategicoptionsforinternationalbusinessStrategicperformanceevaluationStrategicriskStrategyanalysis-InternalenvironmentStrategydevelopmentStrategyimplementationStrategymanagementprocessStrategyselectionSuccessionplanningTechnologyriskThreatofnewentrantsThreatofsubstitutesTransnationalstrategyUnrelateddiversificationUnsuccessfulstrategyValuechainanalysisVerticalmergerandacquisitionZero-basedbudgeting经济法AcceptanceAcquirerAcquisitionbyofferAcquisitionofalistedcompanyAcquisitionofassetsActualcapitalcontributorActualcontrolActualcontrollerAdhocreportAdministratorAdmissiontoapartnershipAgentAgreetotransferAlterofcontractAnnualreportAssociatedtransactionAssociationofarticlesBankruptpropertyBankruptcycreditorBankruptcyexpensesBankruptcyLawBasedateBlocktradingBoardofdirectorsBoardofsupervisorsCapacityforcivilconductsChairpersonoftheboardCivilrightsCollectiveownershipCompanydemergersCompanyLawCompanylimitedCompanymergersConcentrationofoperatorsConsistentactContractLawContractorContractsforcommissionContractsforworkControllingshareholdersConvertiblebondCoordinatedbehaviorCorporatebondCreditratingCreditors9committeeCreditors9meetingDamagesforbreachofcontractDebtorspropertyDeclarationofbankruptcyDecreaseofcapitalDeliberateintentionDeliveryoftheobjectDepositsDeregistrationDirectorsDischargeDisclosureofshareholdersinterestDiscretionaryreservefundDismissalofcontractDisposalrightDissolutionDivisionbynewestablishmentDonationDrawingElectionrightsEmployerEquitiesacquisitionEstablishmentofacontractExaminationandapprovalExclusionclausesExecutivedirectorsExpelExtraordinarygeneralmeetingForcemajeureFraudFreeallotmentGeneralmeetingofshareholdersGeneralpartnersGeneralpartnershipenterprisesGovernmentbondGrossfaultGuarantorGuarantyGuarantycontractsGuarantyperiodImmovableproperty/RealestateIndependentdirectorsIndirecttakeoverInitialpublicofferingIPOInsidertradingInsolvencyIntimidationInvalidactivitiesInvestmentobligationIssuanceinanon-publicmannerJointandseveralliabilityguaranteeJointco-ownershipJustifiedreasonsLandcontractualoperatingrightsLeasedpropertyLegalpersonpropertyrightsLegalrepresentativesLiabilityforbreachofcontractLimitationofactionLimitedliabilitycompanyLimitedpartnerLimitedpartnershipenterpriseLimitedtradingLiquidationcommitteeLiquidationobligorListedcompanyManagementbuyoutMandatoryofferMarketriggingMarketshareMaterialassetsreorganizationMergerbyabsorptionMergerbyconsolidationMinorityshareholderrightsMonopolisticpracticesMonopolyMortgageMovablepropertyNomineeshareholderNon-monetarycontributionNon-substituteObtainingoodfaithOfferOffsetOperatorsOwnershipPaidtransferPerformPeriodofreorganizationPeriodicreportPlacingPledgerightsPreferentialrepaymentPrincipalPrivateownershipProcedureofsettlementforbankruptcyProcessingProfitdistributionPromoterPromotionProspectusProvidentfundRealRightsLawRegisteredcapitalReorganizationReportofacquisitionReportsofacquisitionbyofferResolutionofshareholders9meetingRevocablecontractRighttoknowRighttoproposeRighttorescindbankruptcyRighttoseekpreferentialpaymentsofcompensationSecuritiesLawSecuritiestradingserviceinstitutionsSelf-benefitrightShareholders9meetingShortswingtradingSimpledeliverySingleshareholderlimitedliabilitycompanySmallandmediumenterpriseSMEboardSoleproprietorshipenterprisesSponsorStateownershipStatutorywithdrawalfromthepartnershipStockflotation
(9)内部无形资产交易的合并处理
(10)所得税会计相关的合并处理
(11)合并现金流量表的编制
(12)本期增加子公司和减少子公司的合并处理.每股收益
(1)每股收益概述
(2)基本每股收益
(3)稀释每股收益
(4)每股收益的列报
(二)审计.审计计划
(1)初步业务活动
(2)总体审计策略和具体审计计划
(3)审计重要性
(4)利用专家的工作
(5)利用内部审计工作
(6)注册会计师与治理层的沟通.风险评估
(1)风险评估程序、信息来源以及项目组内部的讨论了解被审计单位及其环境了解被审计单位的内部控制
(4)评估重大错报风险
(5)特定项目的风险评估风险应对
(1)针对财务报表层次重大错报风险的总体应对措施
(2)针对认定层次重大错报风险的进一步审计程序
(3)控制测试
(4)实质性程序
(5)特定项目的风险应对.销售与收款循环的审计
(1)销售与收款循环的特点
(2)销售与收款循环的内部控制和控制测试
(3)销售与收款循环的实质性程序.采购与付款循环的审计
(1)采购与付款循环的特点
(2)采购与付款循环的内部控制和控制测试
(3)采购与付款循环的实质性程序.生产与存货循环的审计StocksStoppaying/TerminatepaymentSubrogationSubscriptionofsharesSubstituteSupervisorsSupplementarytermsSurplusreserveSuspendthelistingSuspendtradingSustainableprofitabilityTerminatethelistingTerminatedcontractTheauxiliarypropertyTheinterestsofconsumersTheoriginalobjectTheprincipalpropertyTheregisterofshareholdersTherightofset-offTherighttoretrieveTherighttorevokeTradingcounterpartiesTradinghaltTransferofsecuritiesTransferofthecreditorsrightsUnable/FailstopayoffUndertakingUnderwriterUnlistedpubliccompanyUsufructrightsValidperiodofanofferVoidcontractVotingmethodofonevoteforoneVotingrightsWaivedobligationsWaiverWarrantWhereacontractissignedWhollystate-ownedcompanyWithdrawpaid-incapitalWithdrawalfromthepartnership1生产与存货循环的特点2生产与存货循环的内部控制和控制测试3生产与存货循环的实质性程序.对舞弊和法律法规的考虑1财务报表审计中与舞弊相关的责任2财务报表审计中对法律法规的考虑.对集团财务报表审计的特殊考虑1与集团财务报表审计有关的概念2集团财务报表审计中的责任设定和注册会计师的目标3集团审计业务的承接与保持了解集团及其环境、集团组成部分及其环境了解组成部分注册会计师6重要性7针对评估的风险采取的应对措施8合并过程9与组成部分注册会计师的沟通10评价审计证据的充分性和适当性11与集团管理层和集团治理层的沟通.完成审计工作1完成审计工作概述2期后事项3书面声明.审计报告1审计报告概述2审计意见的形成和审计报告的类型3审计报告的基本内容4非标准审计报告1L会计师事务所业务质量控制1质量控制制度的目标和对业务质量承担的领导责任2相关职业道德要求3客户关系和具体业务的接受与保持4人力资源5业务执行6监控.职业道德基本原则和概念框架1职业道德基本原则2职业道德概念框架3注册会计师对职业道德概念框架的具体运用
(4)非执业会员对职业道德概念框架的运用.审计业务对独立性的要求
(1)基本要求
(2)经济利益
(3)贷款和担保以及商业关系、家庭和私人关系
(4)与审计客户发生雇佣关系
(5)与审计客户长期存在业务关系
(6)为审计客户提供非鉴证服务
(7)收费
(8)影响独立性的其他事项
(三)税法.增值税法
(1)征税范围及纳税义务人
(2)税率与征收率一般计税方法应纳税额的计算
(4)特殊经营行为的税务处理
(5)进口货物征税、出口货物和服务退(免)税
(6)增值税征收管理、专用发票的使用与管理.消费税法
(1)纳税义务人与征税范围
(2)税目与税率
(3)计税依据与应纳税额计算.营业税法
(1)纳税义务人与扣缴义务人
(2)税目与税率
(3)计税依据
(4)应纳税额计算与特殊经营行为的税务处理
(5)税收优惠资源税法和土地增值税法
(1)资源税纳税义务人、税目与税率
(2)资源税计税依据与应纳税额的计算
(3)资源税税收优惠和征收管理土地增值税纳税义务人与征税范围土地增值税税率、应税收入与扣除项目土地增值税应纳税额的计算土地增值税税收优惠和征收管理.房产税法、城镇土地使用税法
(1)房产税法2城镇土地使用税法.企业所得税法1应纳税所得额的计算2资产的税务处理和资产损失税前扣除的所得税处理3企业重组的所得税处理4税收优惠5应纳税额的计算6特别纳税调整7征收管理•个人所得税法1纳税义务人与征税范围2税率与应纳税所得额的确定3应纳税额的计算4税收优惠.税务筹划四财务成本管理.财务报表分析1财务报表分析概述2财务比率分析3管理用财务报表分析.长期计划与财务预测1长期计划2财务预测3增长率与资金需求.财务估价的基础概念1货币的时间价值2风险和报酬债券和股票估价1债券估价2股票估价资本成本1资本成本概述2普通股成本3债务成本4加权平均资本成本.企业价值评估1现金流量折现模型2相对价值法五公司战略与风险管理L战略分析1企业外部环境分析2企业内部环境分析.战略选择1总体战略公司层战略2业务单位战略3国际化经营战略.战略实施1公司战略与组织结构2公司战略与企业文化3战略控制4战略变革管理5战略管理中的权力与利益相关者.风险与风险管理1风险管理的目标2风险管理基本流程3风险管理体系.风险管理框架下的内部控制1内部控制基本规范2内部控制应用指引3内部控制评价六经济法L物权法律制度1物权法律制度概述2物权变动3所有权4用益物权5担保物权.合同法律制度1合同的基本理论2合同的订立3合同的效力4合同的履行5保证与定金6合同的变更与转让7合同的终止8违约责任
(9)几类主要的有名合同.公司法律制度
(1)公司法律制度概述
(2)股份有限公司
(3)有限责任公司
(4)公司董事、监事、高级管理人员
(5)公司的财务会计
(6)公司合并、分立与减资
(7)公司解散和清算.证券法律制度
(1)证券法律制度概述
(2)股票的发行
(3)公司债券的发行与交易
(4)股票交易市场
(5)上市公司收购和重组
(6)证券欺诈的法律责任.企业破产法律制度
(1)破产法律制度概述
(2)破产申请与受理
(3)管理人制度
(4)债务人财产
(5)破产债权
(6)债权人会议
(7)重整程序
(8)和解制度
(9)破产清算程序•反垄断法律制度
(1)反垄断法律制度概述
(2)垄断协议规制制度
(3)滥用市场支配地位规制制度
(4)经营者集中反垄断审查制度
(5)滥用行政权力排除、限制竞争规制制度附录职业能力综合测试涉及的主要专业术语中英文对照表。