• 熟词僻意多
    记不清楚
  • 财务英语
    从哪儿入手
  • 坚持不了
    怎么办?
  • 求技巧
    在线等,急
  • 单词太多
    记不牢
  • 不知道重点
    单词是哪个?
  • 词汇用处大
    但不会用

HKICPA专业词汇课程

名师指路,助你三月搞定财务英语核心词汇复习

150课时/课程有效期6个月

预售时间:2018/05/17-2018/05/30

  • HKICPA专业导师讲解
    理解更透彻
  • 内容丰富,讲解详细
  • 针对HKICPA考试
    备考神器
  • 中英结合
    容易理解记忆
  • 三个月财务英语水平
    显著提高
  • 香港会计师考试语言为英文,因此学习香港会计师专业知识和参加考试,英语是十分重要的基础,为了让更多英语基础较差的同学也实现考取QP的目标,宏景特推出HKICPA专业英语课程。

  • 此课程内容针对HKICPA的考试覆盖的词汇和短语进行深入介绍,疏通语言难题。为顺利和快速通过香港会计师的考试打下良好的基础。

  • 对于不参加HKICPA的考试的同学来说,学习此课程也可以了解香港会计的基础知识,窥一斑而知全豹。不仅提高自己的专业水平,更能过扩大自己的国际视野。

  • Module A
    Financial reporting
  • Module B
    Corporate financing
  • Module C
    Business Assruance
  • Module D
    Taxation
  • Cash equivalents(现金等价物)Short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

    Cash flow hedge(现金流量套期)Hedge of the exposure to variability in cash flows that:(a)is attributable to a particular risk associated with a recognised asset or liabilitysuch as all or some future interest payments on variable rate debt) or a highly probable forecast transaction (such as an anticipated purchase or sale), and that(b) could affect profit or loss.

    Cash flows(现金流)Inflows and outflows of cash and cash equivalents.

  • The absorption cost pricing formula(吸收式成本定价公式)defines cost as being equal to all costs incurred in the production process, that is, variable costs plus fixed costs, both direct and allocated.

    An acquisition(收购)describes the purchase of a smaller company by a larger company.

    An actual cost system (实际成本法)measures services/products at their actual cost, i.e. the amount spent on materials, the amount spent on labour, and the amount spent on overhead.

    The American Accounting Association model (美国会计学会模型)is a seven-step ethical decision-making model which attempts to apply Aristotle's three aspects of human acts: Principles and causes; Means; and Ends or consequences.

  • Applicable criteria(适用的标准)(in the context of HKSAE 3410) are the criteria used by the entity to quantify and report its emissions in the GHG statement.

    Applicable criteria(适用的标准)(in the context of HKSAE 3420) are the criteria used by the responsible party when compiling the proforma financial information. Criteria may be established by an authorised or recognised standard-setting organisation or by law or regulation. Where established criteria do not exist, they will be developed by the responsible party.

    Application controls(应用程序控制)are manual or automated procedures that specifically operate at a business process level. They can be preventative or detective in nature and are designed to ensure the integrity of the accounting records. Accordingly, they relate to specific procedures used to initiate,record, process and report transactions or other financial data.

    Applied criteria(应用准则)The criteria applied by management in the preparation of the summary financial statements.

  • Tests of controls(控制测试)are audit procedures designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level.

    Those charged with governance(治理层)are the person(s) or organisation(s) with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity.

    Tolerable misstatement(可容忍错报)is a monetary amount set by the auditor in respect of which the auditor seeks to obtain an appropriate level of assurance that the monetary amount set by the auditor is not exceeded by the actual misstatement in the population.

    Tolerable rate of deviation(可容忍偏差率)is the rate of deviation from prescribed internal control procedures set by the auditor in respect of which the auditor seeks to

  • 首席讲师:Terry Tao

    ACCA特许公任会计师·CFA 二级

    香港中文大学

    毕马威(中国)咨询有限公司

    学霸讲师,一次性通过QP所有考试

    授课特点:对知识体系掌握十分熟练,思维清晰,善于总结考试重点内容,节奏明快,让学生易于消化和理解学习内容,能够印象深刻的记住知识点。

  • 高级讲师:Ken

    AICPA美国注册会计师·ACCA特许公认会计师·CISA国际信息系统审计师

    CISSP注册信息系统安全师·香港城市大学-工商管理硕士

    8年四大工作经验,多次参与跨国项目·熟悉USGAAP IFRS及HKAS等财务准则

    授课特点:思维富有逻辑性,课堂气氛活跃。强大的财务知识经验以及丰富的授课经验,让学员在对知识点上增加一个广度和深度的理解。

  • 高级讲师:Gillian XU

    AICPA美国注册会计师 ·CIA国际注册内部审计师·CISA国际信息系统审计师

    美国辛辛那提大学会计硕士·美国辛辛那提大学会计学士

    授课特点:声音甜美,课堂氛围十分活跃,有趣。善于将工作中积累的知识点结合到考试中,通过实际工作中的案例讲知识点讲解的非常透彻。

  • 高级讲师:Lisa LI

    香港理工大学工商管理学士·国际财务会计

    国际注册会计师(ACCA)·7年香港学习,工作经历

    授课特点:善于调动同学们的积极性,课堂气氛很活跃。授课认真仔细,声音甜美,和蔼可亲。善于帮助学员找到考试重点,理清思路,制定适合学员的学习计划。

  • 高级讲师:Frank KI

    香港树仁大学·Fresh会计师事务所

    汇丰银行香港有限公司 ·恒基兆业发展有限公司

    授课特点:教学风格严谨,思路十分清晰,擅长考试技巧和划分重点。能短期内帮助学员迅速的抓住重点,提升考试应试能力。

  • 金牌讲师:Bill YU

    加拿大西安大略大学毅伟商学院·香港科技大学(HKUST)会计与财务工商管理学士

    美国特许金融分析师CFA一级

    多年四大审计师及企业财务相关工作

    授课特点:学霸讲师,一次通过QP所有考试,流利口语,课堂气氛活跃,幽默有趣。善于将繁复枯燥的知识简单化,有趣化,让人很容易跟着他的节奏掌握知识点。对学员的提问十分耐心,拥有一批迷弟迷妹。

  • 高级讲师:Ellen

    ACCA特许公认会计师·武汉理工大学学士·Jewel & Esk College,爱丁堡 – HNC Accounting

    London School of Business and Finance – ACCA ·Avista Wire and Clearing Ltd 国际汇款公司(伦敦)

    天津市筑土建筑设计有限公司(合资) ·艾毕特建筑材料(天津)有限公司(美国独资)

    授课特点:深入考试研究,对知识点把握力度极强,擅长通过梳理知识点,对考试大纲和框架做一个难度评估,挑拣考试中常用的难点和重点进行各个击破,以顺利迎战考试。