2013年注册会计师英语测试历年考题分析

　　历年考题分析 - 命题规律及应对

　　1.专业英语考查分数包含在100分之内，考查的形式是英语读题——英语解题。

　　2.题目主要分布在综合测试试卷(二)，出题多侧重于财务成本管理、公司战略与风险管理、审计科目，因为这几科应用性较强且贴近注册会计师人才培养。而会计和两法的出题重要性稍弱，侧重于判断、分析和解决问题。

　　3.根据近年考试趋势，英语试题与案例资料的结合会越来越紧密，主要是结合给定的资料信息，用英语分析在该业务环境中的应用。

　　4.英语分值的比例较高，如果放弃英语，通过综合阶段考试的压力较大。

　　5.层次在四级水平，难度适中，掌握专业词汇，词汇量在400左右，有重复。

　　6.调整心态、直面困难、明确目标、坚定信心，坚持两个月，一定会有效果。

　　历年考题分析 - 2011年考题

　　Suppose you are the management of Fuxing Securities(福星证券)，write a memorandum to the British independent director to expound the motives of the acquisition of Ganglong Securities(港隆证券)so as to dispel the doubts brought up by him. (本小题14分，须用英文解答，用中文解答不得分。)

　　Solution：

　　Dear, sir

　　I am writing to you to demonstrate the motives of the acquisition of Ganglong Securities. And I have to say it is a beneficial acquisition for us.

　　First, due to the financial crisis, some securities companies are undervalued further, and even go bankrupt. So it is an appropriate time to acquire overseas securities company with an advantageous consideration.

　　Second, by acquiring the Hong Kong company, we can develop the Hong Kong market and then the European and American market. There is no doubt that we will increase our market share and enhance our international competitiveness.

　　Third, we can gain the advanced and mature electronic trading system and make our transactions efficient and effective so as to provide more satisfying services with our customers.

　　Fourth, the brokerage business which fluctuates with the external environment is the main source of our profit, and with the fierce competition of the business, there is a downward trend in the commissions, which will probably result in the decrease in the profit. Under such circumstances we can expand the sources of profit by acquiring Fuxing Securities to combat the downward trend in the commissions.