2012年度注册会计师全国统一考试辅导教材：英语词汇表

community outlook broaden constrain stifle divestment spread radical outgrow entrepreneur stress dispersed front line large scale To a certain extent hierarchy decentralization disregard leading tutor mentor repository knowledge metric originate vision balanced scorecard divest trap squeeze out empirical research be bound to asset stripping arena retaliation conglomerate notion rationalize disruption meticulous genuine sensible pursue strategic alliance organic last resort descending divestiture turnaround transition deterioration retrenchment drag down deployment cater for adventurous vector alliance marketplace fragment cosmetic feign perceive mass undercut downmarket upmarket stuck in entrepreneurial fallback segment premise learning curve niche focus generic distinctive innovative unfavorable favorable offering given secondly firstly linkage human resources specification tailor bulk discount result from image sponsorship deliver transformation just in time logistic break down contribute to drive out fixed cost fierce expand perfect range relative intensity unique presence dominant similar represent bargaining power erode either or powerful switch ceiling potential know-how disadvantage advantage channel access to one-off transport prohibitive overcome loyalty brand differentiation such that significantly unit cost foothold barriers to entry intensify extra competitive advantage die out overcapacity mergers and acquisitions grab market segmentation concentration shake out well informed intensive awareness feature growth introduction environment protection monopoly ecological research and development government spending technological consumerism leisure attitude to lifestyle mobility demographic social disposable disposable income unemployment inflation business cycle foreign trade stability sound listed companies quote takeover viewpoint conversely risk premium uniformity risk-free diversify fluctuate what if mix breakeven curvilinear semi fixed costs variable costs tend to cover cyclical secure proportionate gearing deliberate irrecoverable align in line with acid current assets scrutinize commentator journalist profit margin detriment creative accounting window dressing flexibility compromise plus volatile fraction alternative leave over mitigate contend mechanism posit derive from clientele asymmetry not but capital gain indifferent shortfall make up rather than incorporate irregular current account associate with be aimed at readily buffer lead time trade-off strike stoppage obsolescence express unpredictable neglect in short liable cite outsource expertise after-sale service loyal