2012年度注册会计师全国统一考试辅导教材：英语词汇表

raw materials FIFO identification Contingent liability dishonor payee promissory note credit card aging write off Bad Debts lower sufficient charge check in transit bank reconciliation bank statement petty treasury bills commercial paper acid test disbursement receipt special shrinkage memorandum point shipping destination fob periodic goods retailer wholesaler merchandising liquidity contribute shareholder tangible working capital classified worksheet contra account deferral cash basis accrual basis calendar fiscal year financial leverage ratio trial balance general journal real withdrawal external source document ethic business transaction accounting equation managerial consistency materiality conservatism full disclosure stable going concern concept board balance sheet objectivity relevance redemption Market Rate Coupon rate callable Convertible bonds serial term coupon registered permanent unearned annuity present simple interest compound interest versus time contingent turnover amortization depletion republic proceed university college final account state revenue expenditure institute scientific scientific research miscellaneous grant higher authority non-profit economy technology item workshop report limit classification plan schedule objective comparative simple approach analysis trend power assess factory category prime predict accounting responsibility by-product deferrable management norm fuel quantity inter individual average avoidable historical element transportation disinvestment subsequent incur flow out flow into economic measure control over reward recognize conversion be connected with effective deduct acquirer acquisition initial adopt face value consideration on the basis of prescribed vest accordingly exercise book value budget performance decline adverse situated substantial obviously subject to service merger reputation share option influence hedge event contingency commitment discontinue guarantee surcharge expansion associate jointly accounting policies common inclusive bonus form unlimited primary organization activity planning supervision decision financial market forecast policy regulation lending over the counter secondary limited state owned gold money market negotiable future market minimum partial fiduciary resource integration vertical factor quasi sublease agenda recorder period auxiliary practice controllable construction engineering replacement original agriculture curve salary actual manufacturing accumulation joint variance subsidy sales tax sale currency subsidiary