美国注册会计师(USCPA)协会职业道德规范 美国注册会计师协会专门设立了职业道德部，负责职业道德规范的制定和发布。美国注册会计师协会的职业道德规范由职业道德原则、行为规则、行为规则解释和道德裁决四部分组成。 1.职业道德原则 职业道德原则是对注册会计师应当具备的品质做出的一般性... 03/11 13:03

美国留学会计专业解析 留学美国，不少留学生会选择金融会计专业，理由是：会计专业的就业前景可谓是一片光明。在美国，会计硕士研究生专业(Master of Accountancy简称MAcc)，一般设在商学院，MBA的学生和会计专业学生可以互相选修对方专业的课程。 美国会计专业的二级分支为：国际... 03/08 17:03

金融英语相关阅读指导(二十五) Interest利息 Interest is the cost of using money. The interest rate paid is usually expressed in annual terms though money market instruments may have a shorter term than one year. An interest rate is determined by dividing the amount of interest paid by the principal amount borrowed. For example, if a $1000 bond pays $85 in interest fo... 03/05 16:03

金融英语相关阅读指导(二十三) Money货币 Money is legal tender issued by a government, including paper currency and coin. Other negotiable instruments and cash on deposit in banks are also considered to be money. The supply of money in the economic system of a country is monitored very carefully and measured on a regular basis by governmental authorities. The most co... 03/01 13:03

金融英语相关阅读指导(二十二) Foreign banks get to move in early China granted foreign banks more freedom to conduct the crucial local currency business yesterday, moving ahead of its market-opening schedule as required by World Trade Organization (WTO) commitments. Starting yesterday, foreign banks like HSBC have been able to offer renminbi business to Chinese and fo... 02/26 14:02

USCPA执照全美通用不是奢望 The concept of Substantial Equivalency was developed to allow licensed CPAs to practice across jurisdictions more readily. Under Section 23 of the Uniform Accountancy Act (UAA), a CPA with a CPA license in good standing from a jurisdiction with CPA licensing requirements that are essentially equivalent to those outlined in the UAA (degree... 02/26 14:02

SEC严打内幕交易 如果说曾经的爱将索科尔在路博润公司大宗股票涉嫌内幕交易是偶发事件，那么近期股神巴菲特旗下伯克希尔哈撒韦公司联手巴西3G资产公司以共计280亿美元收购美国食品业巨头亨氏再遭美国证交会(SEC)的内幕交易调查，则似乎传达出一个信号：在今年并购交易... 02/22 13:02

美国投资基金联合起诉中国德勤 北京时间2月20日消息，据路透社报道，数家美国投资基金在美国曼哈顿区法院联合起诉中国德勤，要求后者为它们此前投资双威教育造成的数千万美元亏损负责。 中国德勤是此前双威教育的审计机构，双威教育股票于2012年6月25日正式由纳斯达克全球精选市场退... 02/22 13:02

金融英语相关阅读指导(二十) Retail Hedge-Fund Mkt Perking Up HEDGE FUNDS are creeping into the investment mainstream in Asia as retail investors -- weary of several years of stock-market losses -- are increasingly attracted by the prospect of ending the year with more money than they started out with. Mutual funds may beat their benchmarks, but what fun is that when... 02/22 13:02

金融英语相关阅读指导(十九) China reforms forex rate forming mechanism China announced a further move to reform its exchange rate forming mechanism yesterday, introducing an internationally prevalent price-finding mechanism in the interbank foreign exchange market. China announced a further move to reform its exchange rate forming mechanism yesterday, introducing an... 02/21 11:02

金融英语相关阅读指导(十八) 政府加快开放期货业 Although the futures industry is the only financial sector that has no set timetable for opening-up under China's WTO commitment, there are signs that the government is already moving fast on this front. The quick pace, which became apparent late last year, is expected to stimulate the country's still-strugglin... 02/20 11:02

金融英语相关阅读指导(十七) Listed firms may be allowed to sell shares The country's regulators will consider allowing listed firms to sell shares as a first step toward lifting its suspension on new IPOs in domestic markets, but no timetable has been set, domestic media reported Monday. China is proceeding with a series of market reforms aimed at reviving its share... 02/20 11:02

金融英语相关阅读指导(十六) Bank of China gets key approval for HK IPO Bank of China, China's top foreign exchange lender, has secured key approval from the State Council to launch a HK$60 billion (US$7.7 billion) Hong Kong initial public offering in the first half of 2006, a Hong Kong newspaper reported on Monday. The listing plan awaited a final approval from the ... 02/20 11:02

金融英语相关阅读指导(十五) 中国经济概述 The size of the Chinese economy is likely to climb, in world rankings, from its current position as the sixth largest to the second largest by 2030, said economists with global investment bank Lehman Brothers. With its gross domestic product (GDP) growing at an annual rate of 6 per cent, China will come in after the Uni... 02/05 09:02

金融英语相关阅读指导(十四) Multinational Companies Accelerating the Sales Strategy Rearrangement There is a new trend in the investment by multinational enterprises: to shift their businesses and technical transformation to establishing production bases, the core strategy is first to occupy the huge Chinese market. Reviewing the short-term investment history: in 19... 02/04 15:02

金融英语相关阅读指导(十三) After a study of China's current situation, Mr. Li Wen, president of the Warner Group, firmly believes that taking a comprehensive survey of the great changes in China in the past twenty years and the development trend of the world economy, two positive facts can be ensured. One is that China's economy has a bright future and the growth p... 02/04 15:02

金融英语相关阅读指导(十二) Multinational Companies Adjust Strategies to China China is Now a Key Area in the Global Strategies of Multinational Companies Once upon a time, multinational companies were very sober-minded about investing in China. Of the large German and Japanese companies, originally only Volkswagen and the Sanyo invested in Shanghai, Changchun and S... 02/04 15:02

金融英语相关阅读指导(十一) OVERALL ECONOMIC PERFORMANCE IN 1999 GDP China's GDP grew slightly more than 7 percent in 1999, thanks only to the government's ongoing stimulus program. With other Asian countries recovering, China's probable WTO accession this year, and a new drive to boost the private sector, however, both the Chinese government and outside analysts pr... 02/04 15:02

近日USCPA协会公布了2012全年的考试通过率，数据显示，在第三季度考试通过率突 近日USCPA协会公布了2012全年的考试通过率，数据显示，在第三季度考试通过率突然增长之后，第四季度的USCPA通过又稍有下调，特别是Q3取得超高通过率的BEC和FAR两个科目，通过率均有所降低。 不过，即便如此，USCPA考试全年通过率仍然令人感到满意，AUD、BEC、... 02/01 15:02

金融英语相关阅读指导(十) China's economy held the line on growth in 1999, mainly with government assistance, as the economy continues to suffer from the effects of massive, and accelerating, restructuring. The coming year could see some improvement, though the economy is likely to remain under stress as the restructuring intensifies over the next three to five ye... 02/01 15:02