2016注册会计师英语

考试成绩经财政部注册会计师考试委员会认定后发布。 考生可在中注协网站查询成绩并下载打印成绩单。2016年全国注册会计师考试报名或将于4月1日-4月30日进行。考试时间：8月27日 综合阶段考试和英语测试10月15-16日 专业阶段考试10月22-23日 欧洲考区考试

2016高级会计师不需要考英语，但要求有一定的英语水平，具体条件如下：1、较系统地掌握经济、财务会计理论和相关专业知识；2、具有较高的政策水平和丰富的财务会计工作经验，能担负一个地区、一个部门或一个系统的财务会计管理工作；3、取得博士学位，并担任会计师职务2-3年；或取得硕士学位、第二学士学位或研究生班结业证书，或大学本科毕业并担任会计师职务5年以上；4、较熟练地掌握一门外语。

2016高级会计师不需要考英语，但英语水平一定要达到熟练，具体报考条件如下：1.较系统地掌握经济、财务会计理论和相关专业知识;2.具有较高的政策水平和丰富的财务会计工作经验，能担负一个地区、一个部门或一个系统的财务会计管理工作;3.取得博士学位，并担任会计师职务2-3年;或取得硕士学位、第二学士学位或研究生班结业证书，或大学本科毕业并担任会计师职务5年以上;4.较熟练地掌握一门外语。考试科目为《高级会计实务》，考试时间为210分钟。成绩有效期参加考试并达到国家合格标准的人员，由全国会计考办核发高级会计师资格考试成绩合格证，该证在全国范围内3年有效。高会考试合格成绩三年有效，要求在通过考试三年内通过评审，假如通过了，就是高级会计师，永久有效!假如没有通过那第四年要重新考试，然后继续参加评审。

2．高级资格申请参加高级资格考试的人员，除具备基本条件外，还应符合下列条件之一：（1）《会计专业职务试行条例》规定的高级会计师职务任职基本条件。（2）省级财政、人力资源和社会保障部门或中央单位批准的本地区、本部门申报高级会计师职务任职资格评审条件。报考人员应根据各省具体要求提交相应材料。二、考试科目(一)中级资格：考试科目为《财务管理》、《经济法》和《中级会计实务》。(二)高级资格：考试科目为《高级会计实务》。高级资格《高级会计实务》科目考试日期为9月11日，考试时间为9:00—12:30。全国会计专业技术资格考试领导小组办公室 2015年12月2日

对于英语的要求还是很高的，下列为2016年真题：

Question:

(a)GFH Ltd,a manufacturing company set up in Xi'an,produces and sells integrated circuits to an overseas associated company. It has not applied for the tax incentives for integrated circuits enterprises. GFH Ltd's statement of profit or loss for the year ended 31 December 2015 is as follows:

The following information is relevant to the items charged/credited in the above statement of profit or loss:

(1)The accountant has used the last in,first out (LIFO)method to value the inventories. If the first in,first out(FIFO)method were used,the cost of goods sold would have been reduced by RMB350,100.

(2)The increase in the provision for obsolete inventory was RMB123,450.

(3)A piece of equipment with a net book value of RMB80,000 was scrapped for nil proceeds.

(4)RMB1,000,000 was paid to a senior production manager in lieu of notice for early dismissal.

(5)In 2014,an antique vase was bought for RMB3,500,000 and put in the CEO's room for display. A ten-year economic life without scrap value has been used to calculate depreciation on this asset.

(6)Research and development expenses of RMB123,000 were incurred for a project which qualifies for an additional tax deduction.

(7)The salaries of the disabled employees hired by GFH Ltd in 2015 were RMB345,120. This cost qualified for the tax incentive.

(8)A donation of RMB25,000 was made to some students of a remote school.

(9)Interest at the rate of 25% per annum was paid on a loan of RMB8,000,000 from a finance institution in Xi'an. The interest rate of the People's Bank of China was 5%.

(10)Entertainment expenses incurred were RMB5,210,200.

(11)GFH Ltd acquired a new business in 2013 and paid RMB6,500,000 for the business' goodwill. This goodwill is being amortised over a period of ten years.

(12)GFH Ltd acquired a patent from another company in 2014 and paid a fee of RMB3,200,000. This patent fee is being amortised over a period of ten years.

(13)The dividend payable to the shareholder of GFH Ltd of RMB1,200,000 was treated as part of costs and expenses.

(14)Newly acquired equipment costing RMB2,500,000 qualifies under the Safety Production Special Equipment Catalogue.

(15)A warehouse was destroyed by a flood. The loss incurred of RMB150,000 was not covered by insurance.

(16)Irrecoverable input value added tax (VAT)on an abnormal loss amounted to RMB119,000.

(17)A subsidy of RMB3,000,000 was received from the Xi'an government for a specific project in 2013. The project was completed in 2015 and the amount spent on the project totalled RMB2,789,500. The balance of RMB210,500 was treated as income of 2015.

(18)GFH Ltd has granted an associated company in Vietnam the right to use its technology. The royalty income received of RMB90,000 was after the deduction of 10% Vietnamese withholding tax.

(19)GFH Ltd invested in an associated company in India in 2010. The profit of RMB123,100 is the proportion of the associate company's profit attributable to GFH Ltd and is included in its consolidated accounts. GFH Ltd pays enterprise income tax (EIT)at the standard rate.

试题均为英文，需要一定的英语基础。

希望可以帮到您。