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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 K\xz|Gq  
  股本 Share capital ~OD6K`s3  
  已归还投资 Investment returned "4b{YWv  
  利润分配-其他转入 Profit appropriation - other transfer in #MC#K{Xd  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,Ag{-&  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %bcf% 7  
  利润分配-提取储备基金 Profit appropriation - reserve fund ?QP>rm  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I4Do$&9 <D  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y3~Uz#`SU  
  利润分配-利润归还投资 Profit appropriation - return investment by profit E|=x+M1sH  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends g=:o'W$@  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6IqPZ{g9K'  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l)r\SE1  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ko%mZ0Y  
  期初未分配利润 Retained earnings, beginning of the year 7%h;To-<6  
  资本公积-股本溢价 Capital surplus - share premium 7F`\Gz_2  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FSu C)Xg  
  资本公积-接受现金捐赠 Capital surplus - cash donation <IrhR,@M,L  
  资本公积-股权投资准备 Capital surplus - investment reserve 4LSs WO<@  
  资本公积-拨款转入 Capital surplus - subsidiary kNuvJ/St  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation Dj/Hz\  
  资本公积-其他 Capital surplus - others GMU!GSY  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8)>>EN8 R  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  |Iy;_8c  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >~g-  
  盈余公积-储备基金 Surplus reserve - reserve fund [8u9q.IZ  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund CvIuH=,  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment B:>:$LIL  
  主营业务收入 Sales b+Q{Z*  
  主营业务成本 Cost of sales :7{GOx  
  主营业务税金及附加 Sales tax Y[*.^l._  
  营业费用 Operating expenses &XNt/bK -?  
  管理费用 General and administrative expenses ,Uh^e]pC  
  财务费用 Financial expenses 6 ;'s 9s"  
  投资收益 Investment income gs<~)&x  
  其他业务收入 Other operating income k$=L&id  
  营业外收入 Non-operating income _DR@P(0>_  
  补贴收入 Subsidy income :E W1I>}_  
  其他业务支出 Other operating expenses r'noB<| e  
  营业外支出 Non-operating expenses ru:"c^W:[  
  所得税 Income tax $YJ 1P  
  直接人工成本差异(direct labor variance) gX"  
  直接材料成本差异(direct material variance) 7\@c1e*e  
  在产品计价(work-in-process costing) ?;#Q3Y+  
  联产品成本计算(joint products costing) VjM/'V5  
  生产成本汇总程序(accumulation process of procluction cost) HOi~eX1d  
  制造费用差异(manufacturing expenses variance) NG3?OAQTw  
  实际成本与估计成本(actual cost and estimated cost) 8{W l   
  工资费用分配(salary costs allocation) S6bW r0XR  
  成本曲线(cost curve) m{oe|UVcmr  
  农业生产成本(agriculture production cost) "]3o93 3 D  
  原始成本和重置成本(original cost and replacement cost) Zx8$M5  
  工程施工成本 e;v7!X  
  直接成本与间接成本(direct cost and indirect cost) }a OBQsnO  
  可控成本(controllable cost) TY/'E#.  
  制造费用分配(manufacturing expenses allocation) Az8b_:=  
  理论成本与应用成本(theory cost and practice cost) hq"n RH  
  辅助生产成本分配(auxiliary production cost allocation) "s@Hg1  
  期间,费用 n)N!6u  
  成本控制程序(procedure of cost control) tk0m[HN@eV  
  成本记录(cost entry, cost recorder cost agenda) &wQ<sVQ0$  
  成本计算分批法(job costing method) DXJw)%G w  
  成本计算分步法 k8G4CFg}wP  
  直接人工成本差异(direct labor variance) aj|3(2;Kp  
  成本控制方法(cost control method)
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