论坛风格切换切换到宽版
  • 2879阅读
  • 0回复

[专业英语]2011年注册会计师考试常用英文测试词汇整理(3) [复制链接]

上一主题 下一主题
离线jimson
 
发帖
2284
学分
13702
经验
13
精华
1
金币
45
只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-08-01
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
递延税款贷项 Deferred taxation credit `u R`O9)e  
  股本 Share capital C^5 V  
  已归还投资 Investment returned g]c6_DMfb1  
  利润分配-其他转入 Profit appropriation - other transfer in =yM%#{t&W  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O:a=94  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  L, #|W  
  利润分配-提取储备基金 Profit appropriation - reserve fund zUNUH^Il  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #B6f{D[pI  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S0gxVd (  
  利润分配-利润归还投资 Profit appropriation - return investment by profit <5 OUk  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends L|:CQ  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (9TSH3f?  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~Hv >^u Mh  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Iu~<Y(8^q#  
  期初未分配利润 Retained earnings, beginning of the year arRU`6?  
  资本公积-股本溢价 Capital surplus - share premium JZ*.;}"  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q<g >WNb  
  资本公积-接受现金捐赠 Capital surplus - cash donation =au!rda  
  资本公积-股权投资准备 Capital surplus - investment reserve A+frKoi  
  资本公积-拨款转入 Capital surplus - subsidiary HB$?}V  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation L<3+D  
  资本公积-其他 Capital surplus - others | 5:2 ?S2R  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -Ah&|!/  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8O(L;&h  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `4X.UPJ  
  盈余公积-储备基金 Surplus reserve - reserve fund C984Ee  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;hV|W{=w  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment nf<I  
  主营业务收入 Sales q# Q%p+  
  主营业务成本 Cost of sales guGX  G+  
  主营业务税金及附加 Sales tax zJl;| E".  
  营业费用 Operating expenses $pAVTz  
  管理费用 General and administrative expenses 5 r_Z3/%  
  财务费用 Financial expenses /':64#'  
  投资收益 Investment income ^);M}~  
  其他业务收入 Other operating income sQ^t8Y 9  
  营业外收入 Non-operating income Jc}6kFgO6  
  补贴收入 Subsidy income ?6nB=B)/  
  其他业务支出 Other operating expenses {^(uoB C/  
  营业外支出 Non-operating expenses {:VK}w  
  所得税 Income tax -$:*!55:j  
  直接人工成本差异(direct labor variance) $w <R".4  
  直接材料成本差异(direct material variance) 'W4v>0   
  在产品计价(work-in-process costing) ^Go,HiB  
  联产品成本计算(joint products costing) @9n|5.i  
  生产成本汇总程序(accumulation process of procluction cost) 4b;*:C4?  
  制造费用差异(manufacturing expenses variance) ov H'_'  
  实际成本与估计成本(actual cost and estimated cost) n}e%c B  
  工资费用分配(salary costs allocation) gPc1oc(  
  成本曲线(cost curve) b]Kb ~y|  
  农业生产成本(agriculture production cost) 2#3`[+ g<n  
  原始成本和重置成本(original cost and replacement cost) V_D wHq2  
  工程施工成本 r79 P|)\  
  直接成本与间接成本(direct cost and indirect cost) 5@ td0  
  可控成本(controllable cost) F E{c{G<  
  制造费用分配(manufacturing expenses allocation) &!O?h/&X3  
  理论成本与应用成本(theory cost and practice cost) 1#7|au%:)  
  辅助生产成本分配(auxiliary production cost allocation) TOKt{`2}  
  期间,费用 bc~$"  
  成本控制程序(procedure of cost control) lo'#dpt<  
  成本记录(cost entry, cost recorder cost agenda) -64 ;P9:A>  
  成本计算分批法(job costing method) \lQI;b;$  
  成本计算分步法 $ta JVVF  
  直接人工成本差异(direct labor variance) He5y;5  
  成本控制方法(cost control method)
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个