对于注册会计师的考生,同学们不仅要做好各个科目知识点的复习,更要把握住一些英语题型的测试。接下来,科教园注册会计师辅导班的老师就会为大家带来各个科目的英语学习方法和一些使用技巧,希望能够对同学的学习有着指导性的作用。
温馨提示:注会辅导班的老师提醒考生们,在做注册会计师报名工作时候一定要谨慎细微,以避免不必要的错误。
Fundamental and particular risks
Fundamental risks are those which arise from causes outside tile control of any one individual or even a group of individuals. In addition, the effect of fundamental risks is felt by large numbers of people. This classification would include earthquakes, floods, famine, volcanoes and other natural “disasters”。 However it would not be accurate to limit fundamental risk to naturally occurring perils. Social change, political intervention and war are all capable of being interpreted as fundamental risks.
In contrast to this form of risk, which is impersonal in origin and widespread in effect, we have particular risks. Particular risks are much more personal both in their cause and effect. This would include many of the risks we have already mentioned such as fire, theft, work related injury and motor accidents. All of these risks arise from individual causes and affect individuals in their consequences.
基本风险和特定风险
基本风险是指那些由超出个人甚至是群体的原因引起的风险。而且很多人都能感受到基本风险的影响。这类风险包括地震、水灾、饥荒、火山及其他自然灾难。然而,把基本风险局限于自然危险是不准确的。社会变革,政治干涉和战争都可以被认为是基本风险。
与这种非人为而有广泛影响的风险相对的,我们说是特定风险。特定风险在起因和影响两方面都更加与人相关。它包括我们已经提到过的很多风险,例如火灾、偷窃、工伤以及车祸。所以这些风险由个人引起并且最终影响到个人。
要是想学好注册会计师的各个科目,除了自己的学习外,更要关注科教园注会分享的注册会计师考试交流。这里,我们会分享更多的注册会计师的考试经验新得,帮助同学们总结出更多的考试经验来弥补自己实战经验不足的情况。希望同学们能够持续关注我们。
科教园2012注会辅导班已经全面开始招生,十三年的注会教学经验,致力于打造优秀的教学环境和高端人才的培养,帮助考生梳理各学科的知识重点,力求让每一位考生顺利通过注册会计师考试。科教园注会面授——北京注会老品牌!