歷年考題分析 - 命題規(guī)律及應(yīng)對(duì)
　　1.專業(yè)英語考查分?jǐn)?shù)包含在100分之內(nèi)，考查的形式是英語讀題——英語解題。
　　2.題目主要分布在綜合測試試卷(二)，出題多側(cè)重于財(cái)務(wù)成本管理、公司戰(zhàn)略與風(fēng)險(xiǎn)管理、審計(jì)科目，因?yàn)檫@幾科應(yīng)用性較強(qiáng)且貼近注冊會(huì)計(jì)師人才培養(yǎng)。而會(huì)計(jì)和兩法的出題重要性稍弱，側(cè)重于判斷、分析和解決問題。
　　3.根據(jù)近年考試趨勢，英語試題與案例資料的結(jié)合會(huì)越來越緊密，主要是結(jié)合給定的資料信息，用英語分析在該業(yè)務(wù)環(huán)境中的應(yīng)用。
　　4.英語分值的比例較高，如果放棄英語，通過綜合階段考試的壓力較大。
　　5.層次在四級(jí)水平，難度適中，掌握專業(yè)詞匯，詞匯量在400左右，有重復(fù)。
　　6.調(diào)整心態(tài)、直面困難、明確目標(biāo)、堅(jiān)定信心，堅(jiān)持兩個(gè)月，一定會(huì)有效果。
　　歷年考題分析 - 2011年考題
　　Suppose you are the management of Fuxing Securities(福星證券)，write a memorandum to the British independent director to expound the motives of the acquisition of Ganglong Securities(港隆證券)so as to dispel the doubts brought up by him. (本小題14分，須用英文解答，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.
　　Overall, I strongly recommend that our company should acquire Fuxing Securities because it is a real bargain from different points of view.
　　Best Regards
　　Yours Sincerely

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