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
Financial Management and Cost Management
财务成本管理
PART Ⅰ Fundamentals to Financial Management
PART Ⅱ Financial Valuation
PART Ⅲ Long—term InVestment
PART Ⅳ Long—term Financing
PART Ⅴ Working Capital Management
PART Ⅵ Cost Accounting
PARTⅦ Management Accounting
Corporate Strategy and Risk Management
公司战略与风险管理
PART Ⅰ Fundamentals to Strategy
PART Ⅱ External and Internal EnⅥronment Analysis
PART Ⅲ Strategy Selection and Implementation
PART Ⅳ Strategy Change Management
PART Ⅴ Financial Strategy
PART Ⅵ Internal Control
PART Ⅶ Risk Management Theory and Practice
PART Ⅷ Bankrupt
PART Ⅸ IT Management
Accounting
会 计
PART Ⅰ Fundamentals to Accountin9
PART Ⅱ Financial Assets+
PART Ⅲ InVentory
PART Ⅳ Long—term Equity InVestments
PART Ⅴ Fixed Assets
PART Ⅵ Intangible Assets
PART Ⅶ InVestment PropertV
PART Ⅷ Impairment of Assets+
PART Ⅸ LiabilitiesEquities
PART Ⅹ ReVenue.Expense and Profit
PART Ⅺ Financial Repots
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
Corrections of Errors
PART ⅩⅩⅡ EVents after the Balance Sheet Date
PART ⅩⅩⅢ Business Combinations
PART ⅩⅩⅣ Consolidated Financial Statements
PART ⅩⅩⅤ Earnings Per Share
Ecnomic Laws
经济法
PART Ⅰ Company Law
PART Ⅱ Security Law
PART Ⅲ Enterprise Bankruptcy Law
PART Ⅳ Anti—unfair Competition Law
PART Ⅴ Anti—monopoly Law
PART Ⅵ Contract Law+
Taxation Laws
税法
PART Ⅰ VAT Law
PART Ⅱ Business Tax Law
PART Ⅲ Enterprise Income Tax Law
PART Ⅵ Indi Vidual Income Tax Law
PART Ⅴ Others
附录一 常见写作用词
附录二 词汇表
內容試閱:
14.establishment of company设立公司
15.company registration authority公司登记机关
16.approval formalities批准手续
17.company business license公司营业执照
18.registered capital注册资本
19.actually paid capital实收资本
20.business scope经营范围
21.1egal representative法定代表人
22.prescribe v.规定
23.succeed v.继承,接替
e.g.The creditor''s rights and debts of the company prior to the
change shall be succeeded by the company afler the change.
【译】公司变更前的债权、债务由变更后的公司承继。
24.articles of association公司章程
e.g. The company established according to this law shall
formulate its articles of association which are binding on the
company,its shareholde.rs,directors,supervisors and senior
managers.
【译】设立公司必须依法制定公司章程。公司章程对公司、股东、董事、监事、高级管理人员具有约束力。
25.chairman of the board of directors董事长
26.executive director执行董事
27.branch n.分公司
subsidiary n.子公司
28.civil liability民事责任
29.capital contributor出资人
30.joint and several liability连带责任
31.board of directors董事会
board of supervisors监事会
meeting of shareholders股东会
shareholders convention股东大会
recommendation party保荐人
Recommendation Letter of Issuance发行保荐书
Recommendation Letter of Listing上市保荐书
156.abide by遵守
e.g.A recommendation party shall abide by operational rules and
industrial norms.
【译】保荐人应当遵守业务规则和行业规范。
157.IP0,initial public offerings首次公开募股,初次公开发行
initial non public offer非公开发行新股
158.surpass v.超越,胜过,优于
159.corporate bond公司债券
160.asset appraisal report资产评估报告
asset verification report验资报告
161.file an application提交申请
162.issuer n.发行人
163.tenure n.任期,占有;土地使用权v.授予……终身职位
164.be liable for对……负责
e.g.After a legal offer of stocks,an issuer shall be liable for
any alteration of its operation or its profits by itself.The
investment risk as incurred therefrom shall be borne by investors
by themselves.
【译】股票依法发行后,发行人经营与收益的变化,由发行人自行负责;由此变化引致的投资风险,由投资者自行负责。
……