If you wish to succeed, you should use persistence as your good friend, experience as your reference, prudence as your brother and hope as your sentry.如果你希望成功，当以恒心为良友，以经验为参谋，以谨慎为兄弟，以希望为哨兵。-Thomas Edison(美国发明家爱迪生)科教园注册会计师辅导班为大家整理了以下英语词汇供大家学习参考。
退休金给付义务(pension benefit obligations)
外币(foreign currency)
外币业务(foreign currency transaction)
吸收合并(merger)
物价变动会计(accounting for price changes)
无偿债能力(insolvency)
完全合并(full consolidation)
物价指数(price index)
物价变动(price changes)
完全应计法(full accrual method)
物价总指数(general price index)
外汇期货交易(foreign exchange frtrues transaction)
下推会计(push-down accounting)
先折算后调整法(translation-remeasurement method)
现行成本/稳值货币会计(current cost/general purchasing power accountin)
现行成本(crurent cost)
现行成本会计(current cost accounting)
先调整后折算法(remeasurement-translation method)
销售代理处(sales agency)
相互持股(mutual holdings)
相对账户调节(reconciliation of home office and branch accounts)
新合伙人入伙(admission of a new parther)
向上销售(upstream sale)
衍生金融工具(derivative financial instru-ments)
销售式融资租赁(sales-type financing lease)
向下销售(downstream sale)
一笔交易观(one-transaction opinion)
业主权论(the proprietorship theory)
一般物价水准会计(general price level accounting)
一般购买力单位(units of general purchasing power)
招股说明书(prospectus)
中间汇率(middle rate)
中期报告(interim reporting)
The man who has made up his mind to win will never say "impossible".凡是决心取得胜利的人是从来不说"不可能的"。注会考试不但考查了同学们的全面学习能力，最关键是考验了大家的毅力恒心，科教园2013注会辅导班是考生学习注会的必要选择。
