2012年度注册会计师全国统一考试辅导教材：英语词汇表

match tie up seek risk averse optimize formulation twin lessor lessee underwrite brokerage right issue covenant floating interest rate restructure abnormal initiate reimbursement attention sample breakdown understatement coherence overstatement concealment theft fictitious plausible account balance combined diminish removal outgoing nomination prospective predecessor reside in joint venture intermediary In the absence of approximation restate bring forward effect on take over be of redraft recall resign annual general meeting revision passive authorize accrue with regard to correspondence reflection enquiry such as aware of have to no longer whilst relax until responsible for recommendation delay arise from in relation to proportion confine pervasive summarize wording qualify relevant to comprise accompany money laundering ultimate through immaterial as opposed to focus on in order for result in in addition manner so that vital implement design risk of material misstatement identify environment understanding implication susceptible likelihood in other words take into account view be responsible for proficiency to what extent take responsibility for impact light place in order to economic downturn due to working qualification provided be able to do Written Representation regarding dispel base on case realistic whether or not carry out fall into therefore in respect of verify walk through constitute on the ground of identifiable active offer beside capital stock long-term acknowledge recover in light of sale price stipulate simultaneous deduction prior to concern neither nor thereafter as for take back even if elevate credit rating restore prove suffer from write down remnant gap remainder considerably restriction so as to anticipate uncontrollable substitutive concerned discrepancy designate hand combine undertake calculate equal come settled as of at least conspicuous thereby determinable treat in proportion to amortize apportion headquarters at will decision making region production line be independent of belong to inflation rate consistent at the end of marketable attribute to incremental minus ahead of damage no matter sign recoverable amount decrease to ascertain exchange rate interest rate spot expire elapse swap forward netting financial instrument tolerance attitude appetite market legal country political mitigation ideology core techno apex considerable subordinate possess delegation decision maker scale division function congruence conformity coordinated matrix geographical divisional organizational motivate creative competitive marketing and sales operation logistics inbound