2012年度注册会计师全国统一考试辅导教材：英语词汇表

procurement human resource infrastructure value chain substitute rivalry barrier entrant strategy supporting condition segmentation strategic competitor weakness strength threat swot convergence sector industry diamond macro broker consortium dealer stock exchange supervisor leadership board of directors managing director executive president director vote resolution winding up dissolution composition closure rectification split bylaw association accountant registered capital achievement kind domicile initiator floater affiliated parent company listed company rest law consumer competition infringement gazette objection discovery invention intellectual property submission satisfaction misfeasance earnest surety enrichment compensation accessory exemption discharge procure lien priority registration collateral mortgagee warranty easement servitude neighboring authority usufruct alien possession dispose use fruit indefinite certain immovable chattel movable rearm summon legality ram several breach nationality estoppel mandate agent trustee obvious misunderstanding collaboration malicious conceal duress tort contractual venture solely affiliate legal person establishment join agreement incapacity restrictive intention capacity force majeure defense termination cancellation lawful act justice equality civil judicial interpretation common law prescription loss exception tenor remote recourse renewed warrantee guarantor endorsee protest negotiation honor acceptor holder bill collector drawer sum draft ticket bill of exchange bearer sight mature taxable deductible incentive length hi tech orient reinvest flat year resident remuneration evasion avoidance outbound competent consolidate filing husbandry tonnage license plate vessel banquet inheritance slaughter social security deed vehicle stamp tax occupation farmland township urban individual income tax value added tax opportunity Systematic Risk equilibrium efficient covariance correlation portfolio variation standard deviation Expected Value probability stand alone minor integrated firm weight private corporation irrelevance hold declaration mortgage revolving line of credit conservative aggressive liquidate relaxed zero principal flexible sustainable requirement percentage leverage after net net profit coverage tie long multiplier quick profitability stock market corporate bond Private Placement initial public offering Public Offer spot market capital market adverse selection moral structure capital investment bondholder