Towering genius disdains a beaten path. It seeks regions hitherto unexplored.卓越的天才不屑走别人走过的路。他寻找迄今尚未开拓的地区。学习注会要有自己的学习计划，严格按照自己的学习目标走，科教园注册会计师培训班指引考生走向成功的巅峰。
重置成本(replacement cost)
转租赁(subleases)
准改组(quasi-reorbganization)(美)
资本保全(capital maintenance)
资本化价值(capitalized value)
资本因素(capital factor)
资产负债法(asset/libility method)
存货转让价格(inventory transfer price)
创立合并(consolidation)
出租人会计(accounting for leases-lessor)
持有(产)损益(holding gains losses)
持仓盈亏(opsition gain and loss)
承租人会计(accounting for leases-leasee)
成本回收法(cost recovery method)
纵向合并(Vertical integration)
综合变动(general change)
子公司权益变动(change in ownership of a subsidiary)
子公司(subsidiary company)
资源税(resources tax)
成本法(cost method)
财产信托会计(fiduciary accounting)(美)
财产税(property tax)
部分分摊法(partial allocation)
不合并子公司(unconsolidated subsidiaries)
最低退休金负债(minimum liability)(美)
租赁(leases)
租金(rents)
企业会计
企业财务(business finance)
期权市场(option market)
期货市场(future market)
可转让定期存单市场(negotiable CDmarket)
货币市场(money market)
黄金市场(gold market)
It is not the place, nor the condition, but the mind alone that can make anyone happy or miserable. 决定人之苦乐的不是地点，也不是环境，而是思想。以上英语词汇由科教园2012注会辅导班为大家整理。
