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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 <$Q\vCR  
  股本 Share capital }CZ,WJz=  
  已归还投资 Investment returned jfF,:(P%W  
  利润分配-其他转入 Profit appropriation - other transfer in Nw $io8:d  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1) V,>)Ak  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hkSpG{;7  
  利润分配-提取储备基金 Profit appropriation - reserve fund 7r?O(0>  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )%%RI_J T  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J411bIxD+q  
  利润分配-利润归还投资 Profit appropriation - return investment by profit awuUaE  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends NWPL18*C  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve on(P  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {;^boo q  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6~GaFmW=  
  期初未分配利润 Retained earnings, beginning of the year pWH8ex+  
  资本公积-股本溢价 Capital surplus - share premium )a,-Hc:Vz  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0$l=ME(  
  资本公积-接受现金捐赠 Capital surplus - cash donation d}tn/Eu?B  
  资本公积-股权投资准备 Capital surplus - investment reserve I$0`U;Xd  
  资本公积-拨款转入 Capital surplus - subsidiary Ne*I$T 5  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation <K:?<F  
  资本公积-其他 Capital surplus - others 1Lwi?~!LI  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @8C^[fDL  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]3hz{zqV^  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [YP8z~  
  盈余公积-储备基金 Surplus reserve - reserve fund (FZL>  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund m s\:^a  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment XG<J'3  
  主营业务收入 Sales d+~c$(M)  
  主营业务成本 Cost of sales uoFH{.)  
  主营业务税金及附加 Sales tax 'GQ1;9A57  
  营业费用 Operating expenses ]+)z}lr8 C  
  管理费用 General and administrative expenses o1"U'y-9V  
  财务费用 Financial expenses AC,$(E  
  投资收益 Investment income ? Ldw\  
  其他业务收入 Other operating income @;_r `AT7  
  营业外收入 Non-operating income lJoMJS;S]}  
  补贴收入 Subsidy income !.iu_xJ  
  其他业务支出 Other operating expenses (xK=/()}q  
  营业外支出 Non-operating expenses ,0 [8/)$M  
  所得税 Income tax cRz7.9-<  
  直接人工成本差异(direct labor variance) N J:]jd  
  直接材料成本差异(direct material variance) oju/%ieh  
  在产品计价(work-in-process costing) `ea;qWy  
  联产品成本计算(joint products costing) liFNJd`|o+  
  生产成本汇总程序(accumulation process of procluction cost) aW %ulZ  
  制造费用差异(manufacturing expenses variance) NI=t)[\F  
  实际成本与估计成本(actual cost and estimated cost) &9Pz Bc  
  工资费用分配(salary costs allocation) _Pa(5-S'KR  
  成本曲线(cost curve) FB@c +*1  
  农业生产成本(agriculture production cost) Svn|vH  
  原始成本和重置成本(original cost and replacement cost) Jjik~[<q:  
  工程施工成本 $;7?w-.  
  直接成本与间接成本(direct cost and indirect cost) KJ,{w?p~ )  
  可控成本(controllable cost) *rp@`W5  
  制造费用分配(manufacturing expenses allocation) R|{AIa{}  
  理论成本与应用成本(theory cost and practice cost) nXK"BYe  
  辅助生产成本分配(auxiliary production cost allocation) !l~tBJr*sB  
  期间,费用 7~cN  
  成本控制程序(procedure of cost control) T*\'G6e  
  成本记录(cost entry, cost recorder cost agenda) ]eb9Fq:N7  
  成本计算分批法(job costing method) @z$V(}(O^  
  成本计算分步法 :<gmgI  
  直接人工成本差异(direct labor variance) bjPI:j*XU  
  成本控制方法(cost control method)
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