英語突破第5歷史考題講解

第三部分：歷史考題講解

SectionIII:HistoryPapers

PartOne寫作技巧講解

能用數(shù)字表達(dá)的就不用英文表達(dá)

Theproblemsofthedailyworkoftheauditcommitteeareasfollows:

Firstly,theauditcommitteeshouldatleast……

Secondly,managementshouldnotpresent……

Thirdly,becauseoftheperceivedindependenceviolation,……

Theproblemsofthedailyworkoftheauditcommitteeareasfollows:

theauditcommitteeshouldatleast……

managementshouldnotpresent……

becauseoftheperceivedindependenceviolation,……

能用短語表達(dá)的就不用整句英文表達(dá)Thefollowingsuggestionscanbemade:

Strivingtomakethecashflowsatthesamepace.Bymakingthetimeofcashinflowsandcashoutflowsascloseaspossible,……

Usingcashfloat.Thereexistsaperiodoftimefromthe’sissueofacheckandtheactualreceiptofthecheckbytherecipient,……

Acceleratingcashcollection.Thisrequiresthetoshortenthelengthoftimeforaccountreceivables……

Postponingpaymentofaccountpayables.Thecouldtakefulladvantageofcreditprovidedbythersby……

MarketRisk:ExchangeRateRisks.ThesettlesUSDollarsfees……

OperationalRisk:OutsourcingRisks.Theoutsourcespartofthefinancialinformation……

ComplianceRisks.ThepossessesaPermitissuedbytheregulatorybodiesofHKtoprovidesecuritiesadvisoryservices……

OperationalRisk:DependenceonExternalParties.Tradingdatasprovidedbythe arehighlydependentonthemajorexchanges.……

（5）IndustryRisk:OperationalPerformanceSubjecttoChangesintheSecuritiesMarket.The’sperformanceiscloselyconnectedtotheactivenessofsecuritymarkets.……

根據(jù)題目提問特點(diǎn)將答案進(jìn)行合理整合

在答題時，要根據(jù)題目提問特點(diǎn)，合理規(guī)劃答案，并進(jìn)行必要的整合，一方面使答案邏輯更加清晰合理，另一方面也避免了部分英文表述重復(fù)及某些連接詞、過渡句的使用。

Required:

OnbehalfofSkyConsulting,pleasepreparethesummaryaccordingtoMr.

Colin’srequest.

Finding

Astoreswereprofitable,Bstoreswereloss-making;halfofBstoreswereinoperationfor＜3years.Managementattributedthelossestothenewstores,whosesaleshave

notyetrampedup.

Implication

HistoricalprofitabilityadverselyaffectedbyBstores.

mendation

Suggestfurtherinvestigatingthemarketpotentialoutsidecentralarea,soasto(i)assesswhetherthemarketforBstoresarereallypromising;(ii)tailorrelevantsalesandmarketingstrategyforBstorestoimprovetheirperformance,and(iii)identifystoresthatshouldbe

closed.

Required

ExinSIXethicalthreatswhichmayaffecttheindependenceofZhenhua

（振華）AccountingFirmauditofOrangeFinancialsCo;and

Foreachthreatexinhowitmightbereducedtoanacceptablelevel.

Risksidentified

Mitigationmeasures

OrangeFinancialsCo(Orange)hasaskedtheengagementpartnerofZhenhuatoattendmeetingswithpotentialinvestors.Thisrepresentsanadvocacythreatastheauditfirmmaybeperceivedaspromotinginvestmentin

Orangeandthisthreatensobjectivity.

TheengagementpartnershouldpoliydeclinethisrequestfromOrange,asitrepresentstoogreatathreattoindependence.

問啥答啥，不！切忌答非所問

在財經(jīng)專業(yè)英語考試中，一定要始終堅持“問啥答啥”的原則，避免該拿的分拿不到手。沒有問到的就不要回答。本來財經(jīng)專業(yè)英語就是我們廣大學(xué)員的短板，多說無益！

要求：針對上述第（1）至（6）項，逐項ABC會計師及甲公司審計項目組成員是否中國會計師職業(yè)道德守則，并簡要說明理由。

回答：

第（1）項不。擔(dān)任甲公司關(guān)鍵審計沒有超過五年，不有關(guān)獨(dú)立性要求。第（2）項。會計師不得向?qū)徲嬁蛻簦坠荆┲Ц稑I(yè)務(wù)介紹費(fèi)。

第（3）項。審計項目組成員B給顧問管理的經(jīng)濟(jì)利益（投資）屬于B所擁有的直接經(jīng)濟(jì)利益，審計項目組成員不得在其審計客戶擁有直接經(jīng)濟(jì)利益，否則對獨(dú)立性產(chǎn)生嚴(yán)重不利影響。

Solution:

No.AuditorAhasservedasthekeyauditpartnerforlessthan5years,itdoesn’tbreachindependenceregulations.

Yes.AccountingfirmisnotallowedtopayreferralfeetoJia.

Yes.Itbel