2012年度注册会计师全国统一考试辅导教材：英语词汇表

stakeholder stockholder maximize profit goal centre performance evaluation variance analysis normal ideal coefficient sensitivity margin of safety marginal volume hybrid behavior batch object product money underlying Average cost respective target constant cancel break even direct call provision rating reorder lead extended fixed storage order collection cash discount model optimal accelerate float speculative precautionary demand comparable systematic weighted adjusted sunk cost opportunity cost irrelevant relevant salvage value outflow be true of time horizon rely on majority formula perpetuity market value return on investment margin contribution investor payout consensus dilution attributable redeemable convertible convertible bond warrant retrospective prospectus detail service organization investigate inquiry paragraph emphasis paper voluntary appropriate stratification confidence independence segregation cut off conduct reservation reassess reasonable selection random random selection qualitative absorption information operational opening obligate executive director scope limitation legal obligation documentation integrity inherent inherent risk independent hospitality guidance final control risk fair review experience expectation examination evaluate disagreement directional verification detection risk date creditor figure governance deficiency conflict confidentiality completion screening count trail evaluation committee appointment accountability disclaimer qualified unqualified addressee audit report certificate stocktaking receiving request positive price list invoice storeroom realizable value reference rejection incorrect reliance statistical population expect sampling trace vouch analytical calculation confirmation observation inspection accuracy cutoff disclosure presentation valuation occurrence existence substantive evidence internal control flow chart communication walkthrough test system small business tolerable inappropriate detection risk perform adjust aggregate omission overall exceed compliance suspected pressure unusual substance additional error area assumption representation minute assessment nature misstatement entity expert issue preceding successor existing client engagement competence skepticism reliability compilation credibility assurance auditor component assembly audit committee assertion fraud acceptable audit pending carrying value residual Construction in progress lump substance over form depreciable improvement copyright estimate change declining digit STRAIGHT LINE gross margin manipulate finished goods process