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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 SVCh!/qe\  
  股本 Share capital qRt!kWW  
  已归还投资 Investment returned owAO&"C  
  利润分配-其他转入 Profit appropriation - other transfer in @62T:Vl  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "=h1gql'  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .biq)L e  
  利润分配-提取储备基金 Profit appropriation - reserve fund DR#" 3  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \@<7Vo,  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund At Wv9  
  利润分配-利润归还投资 Profit appropriation - return investment by profit J@3,  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends &\h7 E   
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /fI}QY1  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U+S=MP }:  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &.)=>2  
  期初未分配利润 Retained earnings, beginning of the year fUT[tkb/!  
  资本公积-股本溢价 Capital surplus - share premium UC!mp?   
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |L 2>|4  
  资本公积-接受现金捐赠 Capital surplus - cash donation v] m/$X2  
  资本公积-股权投资准备 Capital surplus - investment reserve /$~1e7 W  
  资本公积-拨款转入 Capital surplus - subsidiary xT HD_?d  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation R<|\Z@z  
  资本公积-其他 Capital surplus - others a'J0}j!  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \v2 !5z8|  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;+Jx,{ )  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8U{D)KgS  
  盈余公积-储备基金 Surplus reserve - reserve fund &jqaW 2  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund T+Oqd\05.+  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment n:@!vV   
  主营业务收入 Sales r.C6` a  
  主营业务成本 Cost of sales \6b~$\ ~B  
  主营业务税金及附加 Sales tax ^m\o(R  
  营业费用 Operating expenses ,.,8-In^  
  管理费用 General and administrative expenses _7c3=f83  
  财务费用 Financial expenses p Cz6[*kC  
  投资收益 Investment income O. * 0;5  
  其他业务收入 Other operating income x YS81  
  营业外收入 Non-operating income :qzg?\(  
  补贴收入 Subsidy income @r"\bBi  
  其他业务支出 Other operating expenses h]4xS?6O  
  营业外支出 Non-operating expenses xR+vu>f  
  所得税 Income tax CoN[Yf3\  
  直接人工成本差异(direct labor variance) C=?S  
  直接材料成本差异(direct material variance) ~1G^IZ6  
  在产品计价(work-in-process costing) (NJ{>@&  
  联产品成本计算(joint products costing) jPh<VVQ$@  
  生产成本汇总程序(accumulation process of procluction cost) c{q+h V=  
  制造费用差异(manufacturing expenses variance) 77RZ<u9/`  
  实际成本与估计成本(actual cost and estimated cost) MO`Y&<g~A  
  工资费用分配(salary costs allocation) E|O&bUMh  
  成本曲线(cost curve) {R1]tGOf  
  农业生产成本(agriculture production cost) #:)'D?,  
  原始成本和重置成本(original cost and replacement cost) IwyA4Ak Ru  
  工程施工成本 MAa9JA8kw)  
  直接成本与间接成本(direct cost and indirect cost) v+ $3  
  可控成本(controllable cost) ni;_Un~  
  制造费用分配(manufacturing expenses allocation) 1XGg0SC  
  理论成本与应用成本(theory cost and practice cost) s:T%, xS  
  辅助生产成本分配(auxiliary production cost allocation) fc#9e9R  
  期间,费用 C,|&  
  成本控制程序(procedure of cost control) l+ } =D@l  
  成本记录(cost entry, cost recorder cost agenda) PGTEIptX7  
  成本计算分批法(job costing method) \u[x<-\/6  
  成本计算分步法 k+QGvgP[4@  
  直接人工成本差异(direct labor variance) +gl\l?>sr  
  成本控制方法(cost control method)
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