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[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]

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离线jimson
 
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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 <=g{E-  
  股本 Share capital e%wzcn  
  已归还投资 Investment returned x &4gy%b  
  利润分配-其他转入 Profit appropriation - other transfer in 1v M'yr$  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !!we4tWq  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]aDU*tk  
  利润分配-提取储备基金 Profit appropriation - reserve fund dJ|/.J$d  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @}oY6cW;B*  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0LW|5BVbIO  
  利润分配-利润归还投资 Profit appropriation - return investment by profit oj'a%mx  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends n]Z() "D  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +k<0: Fi  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i .GJO +K  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GX\6J]x=^2  
  期初未分配利润 Retained earnings, beginning of the year ":meys6t#  
  资本公积-股本溢价 Capital surplus - share premium -L6YLe%w  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5IJm_oy  
  资本公积-接受现金捐赠 Capital surplus - cash donation dR|*VT\  
  资本公积-股权投资准备 Capital surplus - investment reserve - fx?@  
  资本公积-拨款转入 Capital surplus - subsidiary ^OZ*Le  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,ej89  
  资本公积-其他 Capital surplus - others $E,,::oJ  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |~d8j'rt  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m~;}8ObQE  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve  z:p;Wm  
  盈余公积-储备基金 Surplus reserve - reserve fund 1. S?(1e"  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund N7l`-y  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment  rFLm!J]  
  主营业务收入 Sales ->S# `"@$  
  主营业务成本 Cost of sales S@^o=B]]  
  主营业务税金及附加 Sales tax cqSo%a2  
  营业费用 Operating expenses $eU oFa5A  
  管理费用 General and administrative expenses O}Mu_edM  
  财务费用 Financial expenses M8y:FDX  
  投资收益 Investment income `ttqgv\  
  其他业务收入 Other operating income VsjE*AJpe  
  营业外收入 Non-operating income QMQ\y8E  
  补贴收入 Subsidy income aJ3.D  
  其他业务支出 Other operating expenses :oeDksld  
  营业外支出 Non-operating expenses (M;jnQ0  
  所得税 Income tax 7mBH #Q)  
  直接人工成本差异(direct labor variance) A1p87o>  
  直接材料成本差异(direct material variance) TO5#iiM)  
  在产品计价(work-in-process costing) CxbGL  
  联产品成本计算(joint products costing) HD~o]l=H  
  生产成本汇总程序(accumulation process of procluction cost) dVKctt'C  
  制造费用差异(manufacturing expenses variance) s.IYPH|pn  
  实际成本与估计成本(actual cost and estimated cost) NfsF'v  
  工资费用分配(salary costs allocation) @ i*It Hk  
  成本曲线(cost curve) *P; cSx?2  
  农业生产成本(agriculture production cost) F[5sFk M7  
  原始成本和重置成本(original cost and replacement cost) F~Sw-b kSf  
  工程施工成本 QJ^'Uyfdn  
  直接成本与间接成本(direct cost and indirect cost) b sM ]5^  
  可控成本(controllable cost) Bbj%RF2,  
  制造费用分配(manufacturing expenses allocation) y3Qb2l  
  理论成本与应用成本(theory cost and practice cost) W&Xm_T[ Q  
  辅助生产成本分配(auxiliary production cost allocation) $GJuS^@%  
  期间,费用 AA &>6JB{  
  成本控制程序(procedure of cost control) KSgYf;  
  成本记录(cost entry, cost recorder cost agenda) VOkSR 6  
  成本计算分批法(job costing method) ;kfl5  
  成本计算分步法 A9 ;!\Wo  
  直接人工成本差异(direct labor variance) HE{JiAf  
  成本控制方法(cost control method)
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