cpa综合英语笔记.xls

题目 Political the business combinations under the same control Economic Social Technological Ecological/environmental Fair value less costs to sell Legal Value in Use (PV of future cash flow) 1. Integrity Equity settled share based payment 3. Objectivity Cash settled share based payment 5. Confidentiality 6. Professional behavior Financial assets at fair value through profit or loss Held-to-maturity investments Loans and receivables Available-for-sale financial assets ①give a true and fair view (or present fairly) in all material respects （1）all significant risks and rewards of ownership have been transferred to the buyer. Fraud can be split into two types: （3）revenue of the transaction can be measured reliably. ①Fraudulent financial reporting （4）the associated costs of the transaction can be measured reliably. ②Misappropriation of assets （5）it is probable that economic benefits will flow to the enterprise. ①Inbound logistics ②Operations 　　 ③Outbound logistics The five components of an internal control system ④Marketing and sales the control environment Income multiplier Model ⑤Service the entity’s risk assessment process the information system the control activities the monitoring of controls ②Technology development ③Human resources development procedures ④Procurement Inspection Observation Inquiry Confirmation Recalculation Re-performance Analytical procedures 1、有形资源 tangible resources 2、无形资源 intangible resources 3、组织资源 structure resources current asset investment policy 1、建立竞争优势 resources with competitive advantage 2、稀缺资源 scarce resources 4、不可替代的资源 nonsubstitutable resources Return on investment 5、持久的资源 ever-lasting resources Residual income (RI) 扭转战略 Turnaround strategy Economic value added 1、广告促销 Advertising 2、营业推广 Sales promotion 3、公关宣传 Public relations 4、人员推销 Personal selling 1、财务角度 Financial perspective 2、顾客角度 Customer perspective 3、内部流程角度 Internal business processes perspective 4、创新与学习角度 Learning and innovation perspective 企业估值的目的 the purpose of va