2018注册会计师-会计英语强化讲义.doc

2018年注册会计师考试辅导会计英语前言总体考情分析：一般选择综合题第1题要求选用英文作答，若用英文作答完全正确，则在原题满分的基础上多加5分。对于会计科目来讲，综合题的知识点分布可能性很大，知识面比较广，所以对于常见的综合性知识点，均需要关注如何转化为英文作答的形式。以下为近几年考试中要求可选用英文作答的综合考点：年份考核点最高分2014年投资性房地产的初始、后续计量与处置；所得税费用的核算11分2013年无形资产计税基础、可供出售金融资产计税基础、所得税费用和应交所得税的核算11分2012年授予客户奖励积分收入、同时销售商品和提供劳务收入11分2011年与金融工具的确认与计量相关的会计差错更正15分2010年与金融工具、投资性房地产的确认与计量相关的会计差错更正15分2009年（新）或有事项的会计处理14分具体的专题分类：在本次教学中, 将会按照专题的形式，同时结合具体例题，分别使用中文与英文进行讲解，并帮助学员提炼相关专业词汇。在具体每个专题的讲解时，每个专题会以先列举常用的词汇、语句，最后结合典型例题的形式进行演练。部分专题在讲解中将会整合在一次授课中完成。本次授课共涉及以下16个专题：1.金融资产2.固定资产和无形资产3.投资性房地产4.资产减值5.收入、费用和利润6.或有事项7.非货币性资产交换和债务重组8.借款费用9.股份支付10.所得税11.外币折算12.会计政策变更、估计变更、差错更正13.资产负债表日后事项14.长期股权投资和企业合并15.合并财务报表16.每股收益课堂教学形式：由于自2012年起注册会计师考试采用机考的形式，因此同学们在运用英语进行综合题目作答的过程中能够快速准确的在电脑上输入答案是得分的前提。为了提高同学们快速输入英语答案的准确性，本门课程需要同学们在上课过程中跟随主讲老师将英文部分内容在Word文档中输出，以达到对单词的准确拼写以及对语法句型熟悉掌握的目的。第一章金融资产目录一、考情分析二、词汇归纳总结；常用句型、连接词总结三、详细讲解考点一：以公允价值计量且其变动计入当期损益的金融资产考点二：持有至到期投资考点三：可供出售金融资产考点四：金融资产的重分类考点五：金融资产减值一、考情分析金融资产在注会考试中属于非常重要的章节，经常结合会计差错、日后事项、递延所得税等在综合题中进行考查，例如，在2011年和2010年的考试中都结合会计差错题目进行了考查。根据学员反馈，2013年考试中单独出现综合题。2014年7月，新修订的企业会计准则第37号金融工具列报发布。在复习备考中应当重点复习交易性金融资产、持有至到期投资、可供出售金融资产、金融资产减值、金融资产转移等内容。二、常用词汇归纳总结资产Asset负债Liability所有者权益Equity金融资产Financial asset金融负债Financial liability交易性金融资产Financial assets held for trading/ Tradable financial assets 指定；指派Designate出售Sales衍生金融工具Derivative financial tools/instruments公允价值Fair value当期损益Profit or loss of current period交易费用Transaction expense后续计量Subsequent measurement资产负债表日Balance sheet date持有至到期投资Held-to-maturity investment到期日Maturity date固定或可确定的Fixed or could be determined有明确意图和能力Clear intention and ability非衍生金融资产Non-derivative financial asset公允价值变动Fair value variation, change of fair value期限Limitation市场利率Market interest rate流动性需求Fluid demand替代性投资机会Substitutive investment opportunity投资回报率Investment return ratio; Return on investment（ROI）发行人，证券发行者Issuer摊余成本Amortized cost实际利率法Effective interest rate method可供出售金融资产Financial asset available for sale活跃市场Active market外币Foreign currency汇兑差额Balance of exchange现金股利Cash dividend 接受投资者Investee发放股利Distribution of dividend重分类Reclassify（名词）剩余（形容词）剩余的Remainder检查Inspection计提、提取Make provision减值准备Impairment provision预计未来现金流量现值Present value of expected future cash flow资产减值损失Impairment loss of assets恢复Recover信用评级Credit rating债务人Debtor转回Reversal损失Loss利得Gain可供出售债务工具Debt instrument available for sale可供出售权益工具Equity instrument available for sale金融资产转移Transferring financial assets终止确认Derecognition常用句型、连接词归纳总结1.常用句型总结The term refers tocould be categorized intoThe purpose to is forExcept from2.常用连接词总结表包含关系的过渡词：include,表举例说明的过渡词：such as表转折对比的过渡词：unless，however表结果的过渡词：then三、详细讲解金融资产应当在初始确认时划分为下列四类：The initial recognition of financial assets could be categorized into 4 groups:1）以公允价值计量且其变动计入当期损益的金融资产；Financial assets measured at fair value and changes recorded into current period profit or loss （或：Financial assets at fair value through profit or loss）2）持有至到期投资；The investments which will be held-to-maturity; （或：held-to-maturity investments）3）贷款和应收款项；Loans and the accounts receivable; and4）可供出售金融资产。Financial assets available for sale.考点一：以公允价值计量且其变动计入当期损益的金融资产Financial Assets Measured at Fair Value and Changes Recorded into Current Period Profit or Loss以公允价值计量且其变动计入当期损益的金融资产，可以进一步分为交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产。Financial assets at fair value through profit or loss could be further divided into financial assets held for trading and financial assets that are designated as financial assets measured at fair value and the changes of which are recorded into current period profit or loss.金融资产满足下列条件之一的，应当划分为交易性金融资产：It should be classified as financial asset held for trading if one of the following conditions is met:（1）取得该金融资产的目的，主要是为了近期内出售。The purpose of obtaining financial assets is to sell recently.（2）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理。It is a part of identifiable financial instrument which is centrally managed and there is objective evidence stating that the enterprise manages the combination through the way of obtaining short term gain in recent period.（3）属于衍生金融工具。It belongs to the derivative financial instruments.会计处理 Accounting treatments1.初始计量 Initial measurement应当按照公允价值进行初始计量。Upon initial measurement，it should be measured at fair value.会计处理 Accounting treatments注意：please note:（1）对于以公允价值计量且其变动计入当期损益的金融资产，相关交易费用应当直接计入当期损益。For the financial assets measured at fair values and the changes of which are recorded into the profit and loss of the current period, the transaction expenses thereof shall be directly recorded into the profit and loss of the current period.（2）支付的价款中包含的已宣告但尚未发放现金股利或债券利息，应当单独确认为应收项目进行处理。The debenture interests or cash dividends declared but not paid included in the payments for acquisition of financial assets should be recorded into receivable separately.会计分录 Journal entry:Dr：Tradable financial assets costDividend receivable/Interest receivableInvestment incomeCr：Cash in bank2.后续计量 Subsequent measurement以公允价值计量且其变动计入当期损益的金融资产应当采用公允价值进行后续计量。Financial assets measured at fair value and the changes of which are recorded into current period profit or loss should be measured at fair value in subsequent measurement. 资产负债表日，企业应将其公允价值变动计入当期损益。On the balance sheet date, company should record the change of fair value into current profit and loss.会计分录 Journal entry:Dr：Cash in bankCr：Dividend receivableDr：Tradable financial assets-changes in fair valueCr：The profits and losses on the changes in fair value3.交易性金融资产处置的处理 Disposal of financial assets held for trading处置该类金融资产时 , 其公允价值与账面价值之间的差额应确认为投资收益 , 同时将持有期间累计确认的公允价值变动损益转入投资收益。When disposing such financial assets, the difference between fair value and carrying amount should be recognized as investment income, and the gain or loss arising from changes in the fair value accumulatively recognized during the holding period shall be transferred into investment income.会计分录 Journal entry：Dr：Cash in bankThe profits and losses on the changes in fair valueCr：Financial assets held for tradingcostchanges in fair value考点二：持有至到期投资 Held-to- maturity investments持有至到期投资，是指到期日固定、回收金额固定或可确定，且企业有明确意图和能力持有至到期的非衍生金融资产。Held-to-maturity investments refer to non-derivative financial assets, the maturity date, the recoverable amount of which is fixed or could be determined and the company has clear intention and ability to hold to maturity.存在下列情况之一的，表明企业没有明确意图将金融资产投资持有至到期:Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity:（1）持有该金融资产的期限不确定；The term of holding the financial assets is indefinite;（2）发生市场利率变化、流动性需要变化、替代投资机会及其投资收益率变化、融资来源和条件变化、外汇风险变化等情况时，将出售该金融资产。但是，无法控制、预期不会重复发生且难以合理预计的独立事项引起的金融资产出售除外；The financial assets will be sold when any of the following situations changes: the market interest rate, the fluid demand, the substitutive investment opportunity or the investment returns ratio, the source and condition of financing, or foreign exchange risk and etc, with the exception of the sale of the financial assets which is caused by any uncontrollable and independent event which is anticipated not to repeat and is difficult to be reasonably predicted;（3）该金融资产的发行方可以按照明显低于其摊余成本的金额清偿；The issuer of the financial assets can settle it with a sum which is obviously lower than the amortized cost；（4）其他表明企业没有明确意图将该金融资产持有至到期的情况。Any other circumstance which shows that the enterprise concerned does not have the clear intention to hold the financial assets to maturity.存在下列情况之一的，表明企业没有能力将具有固定期限的金融资产投资持有至到期：Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity:（1）没有可利用的财务资源持续地为该金融资产投资提供资金支持，以使该金融资产投资持有至到期；Having no available financial resources to continuously provide funds to the financial asset investment so as to hold the financial asset investment to maturity；（2）受法律、行政法规的限制，使企业难以将该金融资产投资持有至到期；Being subject to the restriction of any law or administrative regulation so that it is hard for the enterprise concerned to hold the financial asset investment to maturity；（3）其他表明企业没有能力将具有固定期限的金融资产投资持有至到期的情况。Any other circumstance showing that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity.会计处理 Accounting treatments1.初始计量Initial measurement企业初始确认持有至到期投资，应当按照公允价值计量，交易费用计入初始投资成本。The held-to-maturity investments are measured at fair values at their initial recognition and transaction expenses shall be included into the initially recognized amount.注意：please note:（1）相关交易费用应当计入初始确认金额。Relevant transaction expenses should be initially capitalized.（2）企业取得金融资产所支付的价款中包含的已到付息期但尚未放发的债券利息，应当单独确认为应收项目进行处理。The interests due but not yet paid included in the payment for the acquisition of financial assets should be separately recorded into interest receivable account.会计分录 Journal entry:Dr：Held-to-maturity investment Cost （including relevant transaction expenses ）Cr：Cash in bankHeld-to-maturity investment Interest adjustment会计分录 Journal entry:Dr：Interest receivableHeld-to-maturity investment Interest adjustmentCr：Investment income2.后续计量 Subsequent measurement企业应当采用实际利率法，按摊余成本对持有至到期投资进行后续计量。Enterprise should apply effective interest method, make subsequent measurement on held-to-maturity investments according to amortized cost.【例题1·计算题】2008年1月1日，甲公司从活跃市场购买于当日发行的一项乙公司债券，年限5年，划分为持有至到期投资,债券的面值1 100万元，公允价值为961万元（含交易费用为10万元），次年1月5日按票面利率3%支付利息。该债券在第五年兑付本金及最后一期利息。合同约定债券发行方乙公司在遇到特定情况下可以将债券赎回，且不需要为赎回支付额外款项。甲公司在购买时预计发行方不会提前赎回。假定2010年1月1日甲公司预计本金的50%将于2010年12月31日赎回，共计550万元。乙公司2010年12月31日实际赎回550万元的本金。（P/A，5%，5）=4.3295，（P/F，5%，5）=0.7835；（P/A，7%，5）=4.1002，（P/F，7%，5）=0.7130要求：（1）计算甲公司初始确认该项债券投资时的实际利率（取整数即可）。（2）计算2010年初应调整的摊余成本的金额，并编制相关会计分录。（3）计算2010年末摊销利息调整的金额，并编制确认利息以及收回一半本金的会计分录。【答案】（1）根据题目条件可知：1100×3%×（P/A，r，5）+1100×（P/F，r，5）961（万元）当r5%时，33×4.3295+1100×0.78351004.7235 >961（万元）当r7%时，33×4.1002+1100×0.7130919.61<961（万元）因此，现值 1004.7235 ，961， 919.61利率 5%， r， 7%（1004.7235961）/（1004.7235919.61）（5%-r）/（5%-7%）解之得，r6%。（1）The given information indicated:11,000,000 × 3%×（P/A，r，5）+ 11,000,000 ×（P/F，r，5）= 9,610,000When r=5%，Then：330,000×4.3295+11,000,000×0.783 = 10,047,235 >9,610,000When r=7%，330,000 × 4.1002 + 11,000,000 × 0.7130 = 9,196,100 < 9,610,000So, the Present Value 10,047,235, 9,610,000, 9,196,100The interest rate 5%， r， 7%（10,047,2359,610,000）/（10,047,235 - 9,196,100 = 5%-r）/（5%-7%）The result will be r 6%（2）2008年末利息调整的摊销额961×6%1100×3%24.66（万元）2009年末利息调整的摊销额=（961+24.66）×6%1100×3%=26.14（万元）2010年初实际摊余成本961+24.66+26.141011.8（万元）2010年1月1日甲公司预计本金的50%将于2010年12月31日赎回，所以重新确定的摊余成本=（33+550）/（1+6%）+16.5/（1+6%）2+（16.5+550）/（1+6%）31040.32（万元）2010年初应调增摊余成本1040.321011.828.52（万元）借：持有至到期投资利息调整28.52贷：投资收益 28.52（2）Amount of amortization of the interest adjustment at the end of 2008= 9,610,000×6% 11,000,000×3% = 246,600 YuanAmount of amortization of the interest adjustment at the end of 2009=（9,610,000 + 246,600）× 6%11,000,000 × 3% = 261,400 YuanActual amortized cost at the beginning of 2010= 9,610,000 + 246,600 + 261,400 = 10,118,000 YuanOn Jan 1st 2010, it was expected the 50% of repayment would be made at Dec 31st 2010.Then the re-determined amortized cost=（330,000+5,500,000）/（1+6%）+ 165,000/（1+6%）2 +（165,000+5,500,000）/（1+6%）3 = 1 0,403,200 YuanThe amortized cost to be increased at the beginning of 2010 = 10,403,200 10,118,000 = 285,200 YuanDr：Held-to-maturity investment-Interest Adjustment 285,200Cr：Investment income 285,200（3）2010年末，应收利息1100×3%33（万元）实际利息收入1040.32×6%62.42（万元）利息调整62.423329.42（万元）借：应收利息 33持有至到期投资利息调整 29.42贷：投资收益 62.42借：银行存款 550贷：持有至到期投资成本550（3）At the end of 2010, the interest receivable=11,000,000×3%=330,000 YuanActual interest income = 10,403,200 × 6% = 624,200 YuanThe amortisation amount of interest adjustment =624,200330,000=294,200 YuanDr：Interest receivable 330,000Held-to-maturity investment - interest adjustment 294,200Cr: Investment income 624,200Dr: Cash in bank 5,500,000Cr: Held-to-maturity investment -Cost5,500,000考点三：可供出售金融资产Financial Assets Available for Sale可供出售金融资产，是指初始确认时即被指定为可供出售的非衍生金融资产，以及除下列各类资产以外的金融资产：（1）贷款和应收款项；（2）持有至到期投资；（3）以公允价值计量且其变动计入当期损益的金融资产。Financial assets available for sale refer to non-derivative financial assets which are designated as financial assets available for sale at initial recognition as well as the financial assets other than those as described below:（1） Loans and accounts receivables；（2） Held-to-maturity investments；（3） Financial assets measured at fair values and the change of which is recorded into the profits and losses of the current period.会计处理 Accounting treatments1.初始计量 Initial Measurement企业初始确认可供出售金融资产，应当按照公允价值计量，交易费用计入初始投资成本。The financial assets available for sale are measured at their fair values at their initial recognition and transaction expenses shall be included into the initially recognized amount.企业取得金融资产所支付的价款中包含的已宣告但尚未发放的债券利息或现金股利，应当单独确认为应收项目进行处理。The debenture interests or cash dividends declared but not paid included in the payments for acquisition of financial assets should be recorded into receivables separately.2.后续计量 Subsequent Measurement可供出售金融资产应按公允价值进行后续计量。资产负债表日，可供出售金融资产的公允价值变动应计入所有者权益。Financial assets available for sale should be subsequently measured at fair value. On balance sheet date, changes of fair value of financial assets available for sale should be included in owners equity.可供出售外币货币性金融资产形成的汇兑差额,应当计入当期损益。Exchange differences on available for sale monetary financial assets should be recognized into profit or loss of current period.可供出售金融资产属于债务工具的，应当按实际利率法计算利息收益，计入当期损益。For financial assets available for sale that are debt instruments, their interest income shall be calculated using the effective interest me