一 : 06年CPA考试审计辅导内部讲义(十四)

 2.（综03）注册会计师于2003年年初对ｘ公司2002年度的会计报表进行审计。经初步了解，ｘ公司2002年度经营形式、管理及经营结构与2001年度比较未发生重大变化，且未发生重大重组行为。其他相关资料如下（金额单位：万元）。

资料一：ｘ公司2002年度未审利润表及2001年度已审利润表如下：

项目

2002年度（未审数）

2001年度（审定数）

一、主营业务收入

减：主营业务成本

主营业务税金及附加

104300

91854

560

58900

53599

350

二、主营业务利润

加：其他业务利润

减：营业费用

管理费用

财务费用

11895

40

2800

2380

180

4951

56

1610

3260

150

三、营业利润

加：投资收益

补贴收入

营业外收入

减：营业外支出

6575

 

980

100

260

(13)

 

 

150

300

四、利润总额

减：所得税（税率33％）

7395

800

(163)

五、净利润

6595

(163)

资料二：ｘ公司2002年度1－12月未审主营业务收入、主营业务成本：

月份

主营业务收入

主营业务成本

1

2

3

4

5

6

7

8

9

10

11

12

7800

7600

7400

7700

7800

7850

7950

7700

7600

7900

8100

18900

7566

6764

6512

6768

6981

6947

7115

6830

6832

7111

7280

15139

合计

104300

91845

【要求】

    为确定重点审计领域，注册会计师拟实施分析性复核程序。请对资料一进行分
析后，指出利润表中的重点审计领域，并简要说明理由；对资料二进行分析后，指出主营业务收入和主营业务成本的重点审计领域，并简要说明理由（不要求列示分析过程）。

【答案】（2003年）

    资料一显示：⑴公司2001年度的毛利率为9％，2002年度大幅上升到11.94％；⑵期间费用占主营业务收入的比率由2001年度的8.52％下降为2002年度的5.14％；⑶补贴收入项目两年间有重大的异常变动；所得税项目占利润总额的比例仅为10.8％，与预期数额的33％不一致。这表明，注册会计师应以2002年度ｘ公司主营业务收入及补贴收入的高估，成本、费用及所得税的低估为重要审计领域；

    资料二显示，从趋势上看，ｘ公司1-11月份各月的收入、成本在全年总收入、总成本中的比例大致相当（分别为7.44％和7.59％），但12月份所占的比例却大幅上升（分别为18.12％和16.48％），从毛利率上看，ｘ公司2-11月份的毛利率基本稳定（10.9％左右），但1、12月份则大幅异常： 1月份为3％，12月份为19.9％。因此，注册会计师应将2002年1月、12月份和2003年1月份的收入和成本作为重要审计领域。

二 : 07年-MPA考试辅导英语讲义难点精析四十八

二、 写作常用动词和重点句型
二、常用动词
序号 常用词汇 英语表达法 例 句
 比较，对比 compare ( with , to ); contrast;  match  man's life is often compared to a candle.living in a town can't compare with living in the country in many respects.
 变化, 改变 change， transform,  vary from… to …, alter, shift  change the mindsuccess and wealth transformed his character.the weather varies from day to day.alter my will. 修改我的遗嘱
 标志; 象征  mark, indicate，symbolize the athlete's defeat marked the end of his dream for gold in this event.the committee indicated that it might take action.
 表示, 表达 convey, show, indicate, express,  rendergive voice to,  deliver oneself of  i can't convey my feelings in words.render thanks to
 表现/展现 behave；display give performance      the little boy behaved with great courage in the face of the gunman.  she displayed great self-control when they told her the news.
 采取 adopttake they adopted our methods.take effective measures /steps
 产生 bring cause, lead to, produce, result in； give rise to; come into being            floods brought destruction to the valley.social practice alone gives rise to human knowledge.
 成为 become, turn into  what makes the world develop so fast, become so civilized and so modern?a rather skinny, spotty adolescent had turned into a confident presentable young man.
 出现 appear, emerge,come forth during rush hours, thousands of bicycles appear on the narrow streets. with many family tutors emerging, more and more families want to have at least one tutor.
 处理 deal with, handle, dispose , manage   they deal with problems in their family life together. the dockers refused to handle south african imports.dispose property 处理财产
 促使; 促进 make, spur, accelerate, promote, boost, facilitate,   she will make him happy.the demands of modern society spur us on to study diligently.
 打算 intend to, plan, be determined to, resolve to, he intends to be a teacher. i am determined to do better than mike. (决心)his advice determined me to drink and smoke no more.
 等于 be equal to; amount to they don’t realize that wasting time is equal to wasting a part of their valuable life.his reply amounts to a refusal.
 调动/动员 mobilize， bring … into play they are going to mobilize the army in an emergency.we should bring every positive factor into play.our country's in great danger; we must mobilize the whole nation.
 锻炼 take exercise,build up he takes half an hour’s exercise every day.swimming in the sea helps to build up both physical strength and willpower.
 发挥/ 发扬 bring …into play, give full play to…； develop, carry forward. now we have every opportunity to bring our talentsinto full play.we should give full play to collective wisdom.develop the spirit of democracy发扬民主精神
 发生 happen, take place, occur, go on,  arise       without newspapers we would not know what is happening in our own society or abroad. from tv we know what is going on in the world.accidents arise from carelessness.
 发展 develop, expand, grow, progress, with industries and business developing quickly, the number of trees in many big cities has dramatically reduced.the shipbuilding industry in the country is rapidly expanding.the work is progressing steadily.
 反映 reflect, give expression to  this problem reflects that we show different attitudestowards different subjects.inevitably they will give expression to their own ideologies.
 丰富 enrich, widen,  travel can widen our knowledge and broaden ourhorizon, and makes one open-minded as well.as we know, watching tv may relax our body, broaden our mind and enrich our life.
 负责/ 确保 be responsible for, answer for, see to  assure,  ensure  the weather is responsible for the delay.由于天气关系 才耽搁了。the bus driver should answer for the safety of the passengers.when you start the engine, you must see to it that the car is in neutral.
 改善/提高 improve, better，advance, enhance   improve abilitiesthe working conditions for the intellectuals have bettered a great deal.advance a worthy cause; 促进有价值的事业；
 加强 strengthen, enhance, reinforce,improve  we should strengthen legislation to …strengthen unity加强团结we should enhance combat preparedness.
 坚持 insist on, persist in, stick to, adhere to, hold an idea that…   modernization will be entirely possible in the firsthalf of the 21st century, as long as we hold an idea that economic development is the center of all our work.china in the 21st century will stick to a sustainable development strategy.i will adhere to this opinion until contrary facts appear.
 进行 go on, carry through, go along, process, progress their secretive behavior made me suspect there was something illegal going on.
 经受 experience, go through for the first time, we experienced defeat.the company has undergone some major changes in the last five years.
 举行/主办 hold, take place sponsor  the club will hold its monthly meeting next tuesday.the congress took place in the great hall of the people.
 开展/开发/开拓 develop,carry out exploit, tap we should carry out criticism and self-criticism.he is very important to launch a movement for increasing production and practicing economy.to exploit the oil under the sea

认为/主张 think, consider, deem, argue, view,  reckon, believe, see, assume, expect, suppose, claim, conclude,  maintain, advocate  others argue that more bus routes should be opened up because buses can accommodate more passengers.he deemed it his duty to help.he claimed that he hadn't done it, but i didn't believe him.
 深入 participate in,go down to  so it is essential for the students to participate in social practice in order to learn something that they can’t get in class.he always goes down to the grass roots units.
 实现 come true, realizeachieve i firmly believe, as long as i make unremitting efforts, my dream will come true one day.she realized her ambition of becoming an actress.
 实行 implement, practise,put into practice in order to improve the competence of state-runenterprises, the central government has implemented a series of reforms, among which is cutting down the staff.practise economy实行节约we now institute an eight-hour working day.
 说明/表明 explain, illustrate, show, account for, make clear, say,demonstrate  the relations can be demonstrated by the followingexamples.to illustrate the scientific importance to modernization, it is requisite to give a glance at the scientific influence on the development of society in history.
 体现 embody, reflect ：that is why we classify art as “classic”, “modern” and “postmodern” ect., each embodying the character of its period.     this proposal reflects the interests and demands of the developing countries.
 提出 bring forward,put forward,come up with bring forward proof.提交证据put forward a new plan.提出一个新计划
 代表 represent, stand for on behalf of  these stones represent armies.my husband could not be here tonight, but l want to thank you on his behalf.
 调整/适应 adjust, adapt, he adjusted himself very quickly to the heat of the country.when he moved to canada, the children adapted to the change very well.you can adjust the color on the tv by turning this knob.
 通过 pass, go through   effective measures should be taken and laws be passed to protect the environment.the plan must go through several stages.
 推动 promote  promote growth [prosperity, understanding]促进增长[繁荣, 了解]
 投入 devote to, throw oneself into allocate when it’s difficult for the laid-off workers to live, the government will allocate a certain sum of money to them regularly.he devoted all his time to his job.they’ve fully prepared to throw themselves into the battle.
 完成 accomplish, achieve, complete, fulfill, finish the explorers accomplished the voyage in five weeks.the building will be completed by the end of this month.they’ve fulfilled the state plan.
 维护/保护、拥护 maintain, protect, support  maintain good relations.维持良好的关系we should defend state sovereignty and national honor.protect home industrieswhich football team do you support?
 宣传 publicize, give publicity to we must publicize the importance of preserving the present energy resources.
 引起/激起 arouse, cause, trigger off,  stimulate   motivate  some pets can cause serious diseases.what he said aroused suspicion.stimulate sb. to make greater effortsexaminations do not motivate a student to seek more knowledge. 考试不能促使学生去追求更多的知识。
 开始 start, begin, commenceset about  commence learning englishset about one's work开始工作
 重视/关注 attach importance to…give/ pay attention to...think much of take sth. seriously all the companies attach great importance to knowledge and talents.he didn’t take the matter seriously.
 描述/绘 describe, depict, define, characterize, portray  depict the horrors of warcharacterized the warden as ruthless
 解决 solve, settle,work out, figure out  they settled the dispute among themselves.
 提高 raise, increase, liftimprove  raise the management level improve the population quality
 增加 increase, rise, grow, jump, ascend  the river is rising after the rain.
 减少 decrease, fall, decline, drop, descend the temperature is falling.
 占…比例 account for, make up, occupy, take up 
 满足 satisfy, content meet nothing contents her, she is always complaining.satisfy one's desire [curiosity] 满足欲望[好奇心]meet all the conditions in the contract.符合合同中的所有条款
 保证 assure, ensure, guarantee guarantee the basic needs of laid-off workers
 面对 face, confront, meetin the face of face up to  i am confronted with many difficulties.he succeeded in the face of great difficulties
 抓住 grasp, seize catch/get hold of  grasp the chance to practice and learn
 具有 have, possess, bearbe provided with  have a far-reaching impact on …both bear distinctive features
 意识到 be aware of, be conscious of, realize  everybody is aware of the importance of the four modernizations.be conscious of one's shortcomingsthe personnel manager doesn't seem to realize the importance of the problem.
 随着 with, along with, go along with  
 关于 about, concerning with respect to with regard to as for , as to,  on  i spoke to him concerning his behavior.

三 : 专业考试指导：美国文学简史（八）

novels in the 1920s
i.                   f. scott fitzgerald
1.         life – participant in 1920s
2.         works
(1)      this side of paradise
(2)      flappers and philosophers
(3)      the beautiful and the damned
(4)      the great gatsby
(5)      tender is the night
(6)      all the sad young man
(7)      the last tycoon
3.         point of view
(1)      he expressed what the young people believed in the 1920s, the so-called “american dream” is false in nature.
(2)      he had always been critical of the rich and tried to show the integrating effects of money on the emotional make-up of his character. he found that wealth altered people’s characters, making them mean and distrusted. he thinks money brought only tragedy and remorse.
(3)      his novels follow a pattern: dream – lack of attraction – failure and despair.
4.         his ideas of “american dream”
it is false to most young people. only those who were dishonest could become rich.
5.         style
fitzgerald was one of the great stylists in american literature. his prose is smooth, sensitive, and completely original in its diction and metaphors. its simplicity and gracefulness, its skill in manipulating the relation between the general and the specific reveal his consummate artistry.
6.         the great gatsby
narrative point of view – nick
he is related to everyone in the novel and is calm and detected observer who is never quick to make judgements.
selected omniscient point of view
ii.                ernest hemingway
1.         life
2.         point of view (influenced by experience in war)
(1)      he felt that wwi had broken america’s culture and traditions, and separated from its roots. he wrote about men and women who were isolated from tradition, frightened, sometimes ridiculous, trying to find their own way.
(2)      he condemned war as purposeless slaughter, but the attitude changed when he took part in spanish civil war when he found that fascism was a cause worth fighting for.
(3)      he wrote about courage and cowardice in battlefield. he defined courage as “an instinctive movement towards or away from the centre of violence with self-preservation and self-respect, the mixed motive”. he also talked about the courage with which to face tragedies of life that can never be remedied.
(4)      hemingway is essentially a negative writer. it is very difficult for him to say “yes”. he holds a black, naturalistic view of the world and sees it as “all a nothing” and “all nada”.
3.         works
(1)      in our time
(2)      men without women
(3)      winner take nothing
(4)      the torrents of spring
(5)      the sun also rises
(6)      a farewell to arms
(7)      death in the afternoon
(8)      to have and have not
(9)      green hills of africa
(10)  the fifth column
(11)  for whom the bell tolls
(12)  across the river and into the trees
(13)  the old man and the sea
4.         themes – “grace under pressure”
(1)      war and influence of war on people, with scenes connected with hunting, bull fighting which demand stamina and courage, and with the question “how to live with pain”, “how human being live gracefully under pressure”.
(2)      “code hero”
the hemingway hero is an average man of decidedly masculine tastes, sensitive and intelligent, a man of action, and one of few words. that is an individualist keeping emotions under control, stoic and self-disciplined in a dreadful place. these people are usually spiritual strong, people of certain skills, and most of them encounter death many times.
5.         style
(1)      simple and natural
(2)      direct, clear and fresh
(3)      lean and economical
(4)      simple, conversational, common found, fundamental words
(5)      simple sentences
(6)      iceberg principle: understatement, implied things
(7)      symbolism
iii.             sinclair lewis – “the worst important writer in american literature”
1.         life
2.         works
(1)      main street
(2)      babbitt
(3)      arrowsmith
(4)      dodsworth
(5)      elmer gantry
3.         point of view – satirical critic of american middle class
(1)      lewis showed the villagers to be narrow-minded, greedy, pretentious and corrupt.
(2)      he attacked middle class for its indifference to art and culture, and its assumption that economic success made it superior.
4.         style
(1)      photographic, verisimilitude
(2)      colloquialism
(3)      characterization: he often created a type of character rather than an individual
(4)      old fashioned in theme
(5)      lack in psychological exploration
iv.              willa cather
1.         life
2.         works
(1)      alexander’s bridge
(2)      o pioneers
(3)      the song of the lark
(4)      my antonia
3.         features of her works
(1)      she was one of the few “uneasy survivors of the nineteenth century”. hanging onto the traditional values, she was never able to come to terms with modernity.
(2)      old west becomes in most of her novels the centre of moral reference against which modern existence is measured.
(3)      she withdraws in her later fiction into the historical past.
(4)      she often uses women protagonists in her novels.

四 : 专业考试指导：美国文学简史（四）

section 3 late romanticism
i.                   nathaniel hawthorne
1.         life
2.         works
(1)      two collections of short stories: twice-told tales, mosses from and old manse
(2)      the scarlet letter
(3)      the house of the seven gables
(4)      the marble faun
3.         point of view
(1)      evil is at the core of human life, “that blackness in hawthorne”
(2)      whenever there is sin, there is punishment. sin or evil can be passed from generation to generation (causality).
(3)      he is of the opinion that evil educates.
(4)      he has disgust in science.
4.         aesthetic ideas
(1)      he took a great interest in history and antiquity. to him these furnish the soil on which his mind grows to fruition.
(2)      he was convinced that romance was the predestined form of american narrative. to tell the truth and satirize and yet not to offend: that was what hawthorne had in mind to achieve.
5.         style – typical romantic writer
(1)      the use of symbols
(2)      revelation of characters’ psychology
(3)      the use of supernatural mixed with the actual
(4)      his stories are parable (parable inform) – to teach a lesson
(5)      use of ambiguity to keep the reader in the world of uncertainty – multiple point of view
ii.                herman melville
1.         life
2.         works
(1)      typee
(2)      omio
(3)      mardi
(4)      redburn
(5)      white jacket
(6)      moby dick
(7)      pierre
(8)      billy budd
3.         point of view
(1)      he never seems able to say an affirmative yes to life: his is the attitude of “everlasting nay” (negative attitude towards life).
(2)      one of the major themes of his is alienation (far away from each other).
other themes: loneliness, suicidal individualism (individualism causing disaster and death), rejection and quest, confrontation of innocence and evil, doubts over the comforting 19c idea of progress
4.         style
(1)      like hawthorne, melville manages to achieve the effect of ambiguity through employing the technique of multiple view of his narratives.
(2)      he tends to write periodic chapters.
(3)      his rich rhythmical prose and his poetic power have been profusely commented upon and praised.
(4)      his works are symbolic and metaphorical.
(5)      he includes many non-narrative chapters of factual background or description of what goes on board the ship or on the route (moby dick)
romantic poets
i.                   walt whitman
1.         life
2.         work: leaves of grass (9 editions)
(1)      song of myself
(2)      there was a child went forth
(3)      crossing brooklyn ferry
(4)      democratic vistas
(5)      passage to india
(6)      out of the cradle endlessly rocking
3.         themes – “catalogue of american and european thought”
he had been influenced by many american and european thoughts: enlightenment, idealism, transcendentalism, science, evolution ideas, western frontier spirits, jefferson’s individualism, civil war unionism, orientalism.
major themes in his poems (almost everything):
l         equality of things and beings
l         divinity of everything
l         immanence of god
l         democracy
l         evolution of cosmos
l         multiplicity of nature
l         self-reliant spirit
l         death, beauty of death
l         expansion of america
l         brotherhood and social solidarity (unity of nations in the world)
l         pursuit of love and happiness
4.         style: “free verse”
(1)      no fixed rhyme or scheme
(2)      parallelism, a rhythm of thought
(3)      phonetic recurrence
(4)      the habit of using snapshots
(5)      the use of a certain pronoun “i”
(6)      a looser and more open-ended syntactic structure
(7)      use of conventional image
(8)      strong tendency to use oral english
(9)      vocabulary – powerful, colourful, rarely used words of foreign origins, some even wrong
(10)  sentences – catalogue technique: long list of names, long poem lines
5.         influence
(1)      his best work has become part of the common property of western culture.
(2)      he took over whitman’s vision of the poet-prophet and poet-teacher and recast it in a more sophisticated and europeanized mood.
(3)      he has been compared to a mountain in american literary history.
(4)      contemporary american poetry, whatever school or form, bears witness to his great influence.
ii.                emily dickenson
1.         life
2.         works
(1)      my life closed twice before its close
(2)      because i can’t stop for death
(3)      i heard a fly buzz – when i died
(4)      mine – by the right of the white election
(5)      wild nights – wild nights
3.         themes: based on her own experiences/joys/sorrows
(1)      religion – doubt and belief about religious subjects
(2)      death and immortality
(3)      love – suffering and frustration caused by love
(4)      physical aspect of desire
(5)      nature – kind and cruel
(6)      free will and human responsibility
4.         style
(1)      poems without titles
(2)      severe economy of expression
(3)      directness, brevity
(4)      musical device to create cadence (rhythm)
(5)      capital letters – emphasis
(6)      short poems, mainly two stanzas
(7)      rhetoric techniques: personification – make some of abstract ideas vivid
iii.             comparison: whitman vs. dickinson
1.         similarities:
(1)      thematically, they both extolled, in their different ways, an emergent america, its expansion, its individualism and its americanness, their poetry being part of “american renaissance”.
(2)      technically, they both added to the literary independence of the new nation by breaking free of the convention of the iambic pentameter and exhibiting a freedom in form unknown before: they were pioneers in american poetry.
2.         differences:
(1)      whitman seems to keep his eye on society at large; dickinson explores the inner life of the individual.
(2)      whereas whitman is “national” in his outlook, dickinson is “regional”.
dickinson has the “catalogue technique” (direct, simple style) which whitman doesn’t have.

五 : 专八综合辅导：英语专八考试的流程

        现将考试流程详细报告，希望对今后的考生有所帮助。
　　a.8：15进考场 准考证上写的是8：15，所以我早早地就到了上外的综合楼，但是一直要到8：10左右才把我们给放进去，然后就是到自己的考场，有老师检查准考证，身份证，学生证（毕业的学生是毕业证）。
　　b.正式考试 发草稿纸，试卷，答题卡1.听力 总35min a.mini-lecture 老师开始放录音，就在草稿纸上做笔记，等放音完毕，发lecture试卷（answer sheet one），答题，10min后收卷b.interview c.news brodcast那里有耳机的，在正式考试前，老师会放音让同学都检查一下耳机的效果，有疑问及时提出。个人觉得听力速度没有平时磁带放得那么快，10min的填写时间很充分，可以把b.c两部分的题目都看个仔细。速度快的考生，也可以抓紧做后面的阅读。
　　2.阅读 30min 时间很紧，平时要多做练习，提高阅读的速度。
　　3.人文知识 10min 这部分时间还是挺宽裕的，所以有时间可以看看后面的翻译，作文题，做到心中有数。
　　第二次收卷，收答题卡发改错试卷（answer sheet two）
　　4.改错 15min 挺晕的题型，我是做完了一身冷汗，觉得真是越改越错，这个要想提高还是要靠长期积累。时间挺长，但是改不出什么来，所以还是再多看看后面的翻译，作文题。
　　第三次收卷，收改错试卷（answer sheet two）
　　发翻译答题纸（answer sheet three）
　　5.翻译 60min 有了前面的两次铺垫，做起来会觉得顺手许多，翻吧，尽可能的翻吧。
　　第四次收卷，收翻译答题纸（answer sheet three）
　　发作文答题纸（answer sheet four）
　　6.作文 45min 时间很紧，所以之前的几次预看很有必要，至少在心理上已经不那么陌生，可以很快的进入状态，用3-5min列个提纲，就开始写吧，别管写的好不好，总之，笔别闲着，要写400字任务还是很艰巨的啊。
　　第五次收卷，也是最后一次了，收作文答题纸（answer sheet four），草稿纸，试卷。
　　tips：
　　1.8：15进场，对大多数考生也就意味着7点左右就要起床了，建议前一天早点睡觉，保证充足的睡眠，这时候再熬夜，可是事倍功半了。
　　2.考试时间很长，从8：15进场，到11：50左右出考场，绝对考验人的耐力，可以备上红牛/咖啡/巧克力以补充体力。
　　3.精神集中+放松：既要保持放松的心情，又要有比较兴奋的备战状态。
　　最后，在这里make a wish，希望参加专八考试的朋友可以顺利通过！！ 本文标题：专四专八考试辅导-06年CPA考试审计辅导内部讲义(十四)
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