2013年注冊會計(jì)師英語測試歷年考題分析

　　歷年考題分析 - 命題規(guī)律及應(yīng)對

　　1.專業(yè)英語考查分?jǐn)?shù)包含在100分之內(nèi)，考查的形式是英語讀題——英語解題。

　　2.題目主要分布在綜合測試試卷(二)，出題多側(cè)重于財務(wù)成本管理、公司戰(zhàn)略與風(fēng)險管理、審計(jì)科目，因?yàn)檫@幾科應(yīng)用性較強(qiáng)且貼近注冊會計(jì)師人才培養(yǎng)。而會計(jì)和兩法的出題重要性稍弱，側(cè)重于判斷、分析和解決問題。

　　3.根據(jù)近年考試趨勢，英語試題與案例資料的結(jié)合會越來越緊密，主要是結(jié)合給定的資料信息，用英語分析在該業(yè)務(wù)環(huán)境中的應(yīng)用。

　　4.英語分值的比例較高，如果放棄英語，通過綜合階段考試的壓力較大。

　　5.層次在四級水平，難度適中，掌握專業(yè)詞匯，詞匯量在400左右，有重復(fù)。

　　6.調(diào)整心態(tài)、直面困難、明確目標(biāo)、堅(jiān)定信心，堅(jiān)持兩個月，一定會有效果。

　　歷年考題分析 - 2011年考題

　　Suppose you are the management of Fuxing Securities(福星證券)，write a memorandum to the British independent director to expound the motives of the acquisition of Ganglong Securities(港隆證券)so as to dispel the doubts brought up by him. (本小題14分，須用英文解答，用中文解答不得分。)

　　Solution：

　　Dear, sir

　　I am writing to you to demonstrate the motives of the acquisition of Ganglong Securities. And I have to say it is a beneficial acquisition for us.

　　First, due to the financial crisis, some securities companies are undervalued further, and even go bankrupt. So it is an appropriate time to acquire overseas securities company with an advantageous consideration.

　　Second, by acquiring the Hong Kong company, we can develop the Hong Kong market and then the European and American market. There is no doubt that we will increase our market share and enhance our international competitiveness.

　　Third, we can gain the advanced and mature electronic trading system and make our transactions efficient and effective so as to provide more satisfying services with our customers.

　　Fourth, the brokerage business which fluctuates with the external environment is the main source of our profit, and with the fierce competition of the business, there is a downward trend in the commissions, which will probably result in the decrease in the profit. Under such circumstances we can expand the sources of profit by acquiring Fuxing Securities to combat the downward trend in the commissions.

　　Overall, I strongly recommend that our company should acquire Fuxing Securities because it is a real bargain from different points of view.

　　Best Regards

　　Yours Sincerely

　　歷年考題分析 - 2011年考題 點(diǎn)評及寫作技巧

　　·本題要求寫一個memo，向獨(dú)立董事說明其收購港隆證券的動機(jī)。Memo這一文體，對格式要求不多，但要注意英文寫作中開頭和結(jié)尾的一些“套話”。如開頭寫出寫作的對象“dear，sir”，結(jié)尾要寫上祝福語(如：best regards)和落款(如：Yours sincerely, Yours faithfully等) 。

　　·我們在寫作時要特別注意將自己的觀點(diǎn)列成若干條，每個觀點(diǎn)可以用表示順序的過渡詞如first，second，third，above all, then, next, finally 連接起來，體現(xiàn)出文章的邏輯性、層次性。在具體展開每一點(diǎn)的內(nèi)容時，可以自己適當(dāng)補(bǔ)充內(nèi)容。

　　·本案例中提到“港隆證券于2000年已斥巨資建立了網(wǎng)上交易平臺，是最早開發(fā)網(wǎng)上交易平臺的香港本地證券公司之一。港隆證券網(wǎng)上交易平臺成熟，是唯一一家與香港27家銀行系統(tǒng)對接的網(wǎng)上交易平臺”。這句話可以概括為收購的動機(jī)之一：可以獲得先進(jìn)、成熟的電子交易平臺。接下來我們可以進(jìn)行適當(dāng)補(bǔ)充，如：收購后的好處是，通過這個平臺可以使我們的交易更有效率，從而提高客戶的滿意度。

　　·那么把這幾句話組織起來，用上英語連接詞就可以成為一個小段落，即we can gain the advanced and mature electronic trading system and make our transactions efficient and effective so as to provide more satisfying services with our customers.

　　·在文章的第一段一般要說明寫作目的“to demonstrate the motives of the acquisition of Ganglong Securities”，最后一段可以重新強(qiáng)調(diào)下寫作目的：寫這個 memo就是要告訴獨(dú)立董事，我們的收購是正確的，是一個real bargain，做到首尾呼應(yīng)。在應(yīng)對綜合階段中與案例信息有密切關(guān)系的英文寫作時，可以按照如下順序進(jìn)行：查找案例相關(guān)信息——概括、擴(kuò)展信息——中文翻譯成英文。

　　歷年考題分析 - 2010年考題

　　Liangzheng(梁正) is the Quality & Risk Management Partner of Yangming CPA firm(陽明會計(jì)師事務(wù)所).The engagement partner Wanghong(王紅) has requested Liangzheng to send her a memo that explains whether LanzhouDatan CPA firm(蘭州大潭會計(jì)師事務(wù)所) and Shanghai Yangming CPA firm(上海陽明會計(jì)師事務(wù)所) can respectively provide the valuation and internal control services to Huimin Energy company(慧敏公司) and Xinxing Solar Energy(新興公司), and how the new Code of Ethics impacts on the partner rotation requirements for the Zhanglong Energy(兆龍能源) audit. The memo should cover the concepts of when a larger structure(聯(lián)合體) is a network(網(wǎng)絡(luò))，network firm(網(wǎng)絡(luò)事務(wù)所) and key audit partner(關(guān)鍵審計(jì)合伙人). [10 marks]

　　Solution：

　　Dear, sir

　　I am writing to explain whether LanzhouDatan CPA firm and Shanghai Yangming CPA firm can respectively provide the valuation and internal control services to Huimin Energy company and Xinxing Solar Energy, and how the new Code of Ethics impacts on the partner rotation requirements for the Zhanglong Energy audit. Some relevant concepts are as follows:

　　If a firm is deemed to be a network firm, the firm shall be independent of the audit clients of the other firms within the network.

　　A network firm is a firm or entity that belongs to a network, which is a larger structure: (a)that is aimed at co-operation; and (b) that is clearly aimed at profit or cost sharing or shares common ownership, control or management, common quality control policies and procedures, common business strategy, the use of a common brand-name; or a significant part of profession of resources.