2012年度注册会计师全国统一考试辅导教材：英语词汇表

donation convert to ordinary return staff enterprise statutory appropriation share capital taxation business tax interim middle unit level downstream derivative upstream admission reconciliation mutual agency purchasing push down foreign exchange general accrual index consolidation insolvency foreign currency obligation benefit pension plan contemporary measurement foreign multiply estate price index speculation retirement constructive floating associated complex reorganization business combination bankruptcy opinion holding option income statement accounting income future sell offset realizable horizontal effect fixed rate crosswise Stock index holding company conglomeration contract rate quotation indirect related to combination orientation liquidation reciprocal held ownership translation position exchange tax accrued interest bank guaranteed credit pledge donate proposed government customer fee finance unrecognized paid-in deferred due portion liability foreseeable payroll accounts payable current liabilities development proprietary occupancy collectible maturity realization available trading functional theory maintain allocation as a whole financial statement differential cash flow entitle statement consolidated balance sheet branch annual group business instrument lease leveraged transaction senior copy right variable standard retain financing long term sinking fund natural franchise know how recognition negative surplus wage floatation corporate supplier capitalization income payable depreciation accumulate automobile fixture furniture land goodwill right industrial patent intangible progress production facility specific project electronic machinery plant building loan principle unsettle instalment consignment commodity finish good manufacture self premium register debenture employment restrict owner borrowing financial instruments current asset reversal physical commission gain professional training welfare meal utility postage freight travel office rent labor installment control receive pension output acceptance commercial bank loan refundable insurance issuance equipment advance behalf temporary input prepaid supply work in consign merchandise refund obsolete disposal recovery advertisement overhead maintenance repair unrealized financial comprehensive distribute appreciation leasehold property excess equivalent share net income income tax operate operating profit investment income fair value impairment administrative