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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 T~--92[  
  股本 Share capital 9`wZz~hL"  
  已归还投资 Investment returned %Qc La//  
  利润分配-其他转入 Profit appropriation - other transfer in `rgn<I"  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |s'Po^Sy  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t=|evOz]  
  利润分配-提取储备基金 Profit appropriation - reserve fund U@g4w!$r  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z9:-rcr  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lU @]@_<  
  利润分配-利润归还投资 Profit appropriation - return investment by profit mZk]l5Lc  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends \wo?47+=  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K17j$o^6KK  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TX$r `~  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2-7IJ\  
  期初未分配利润 Retained earnings, beginning of the year jNT jSX  
  资本公积-股本溢价 Capital surplus - share premium 4NGA/ G  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /h+8A' ,  
  资本公积-接受现金捐赠 Capital surplus - cash donation ]or>?{4g  
  资本公积-股权投资准备 Capital surplus - investment reserve 8WtsKOno  
  资本公积-拨款转入 Capital surplus - subsidiary 6`O.!|)  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation { D^{[I  
  资本公积-其他 Capital surplus - others ^oVs+vC  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *i] =f6G  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2HpHxVJ  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |rJ=Ksc  
  盈余公积-储备基金 Surplus reserve - reserve fund y&Mr=5:y  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund K&nE_.kbl  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4 xk|F'6K  
  主营业务收入 Sales M*z~gOZ  
  主营业务成本 Cost of sales {6"Ph(I1  
  主营业务税金及附加 Sales tax (5#nrF]  
  营业费用 Operating expenses VSrr`B  
  管理费用 General and administrative expenses _&N2'hG=sn  
  财务费用 Financial expenses \]&#%6|V  
  投资收益 Investment income #.it]Nv{  
  其他业务收入 Other operating income mX\T D0$d  
  营业外收入 Non-operating income <Fi%iA  
  补贴收入 Subsidy income E}Y!O"CAV  
  其他业务支出 Other operating expenses  CsTF  
  营业外支出 Non-operating expenses bLe <G  
  所得税 Income tax >_o}  
  直接人工成本差异(direct labor variance) U'8bdsF_  
  直接材料成本差异(direct material variance) ~KW,kyXBnD  
  在产品计价(work-in-process costing) lLp^Gt^}w(  
  联产品成本计算(joint products costing) 7N-w eX  
  生产成本汇总程序(accumulation process of procluction cost) 'qjeXqGH$  
  制造费用差异(manufacturing expenses variance) 9{-EJ)  
  实际成本与估计成本(actual cost and estimated cost) 94+KdHAo^M  
  工资费用分配(salary costs allocation) 'XZ) !1N  
  成本曲线(cost curve) 1abtgDL  
  农业生产成本(agriculture production cost) zN!ZyI$nqP  
  原始成本和重置成本(original cost and replacement cost) j:k[90  
  工程施工成本 ,=tD8@a<  
  直接成本与间接成本(direct cost and indirect cost) 0/!dUWdKH  
  可控成本(controllable cost) eln&]d;  
  制造费用分配(manufacturing expenses allocation) t" k*PA  
  理论成本与应用成本(theory cost and practice cost) Pdt6nzfr  
  辅助生产成本分配(auxiliary production cost allocation) y9_K, g  
  期间,费用 b+@JY2dvj  
  成本控制程序(procedure of cost control) G>wqt@%r9  
  成本记录(cost entry, cost recorder cost agenda) @c<3b2  
  成本计算分批法(job costing method) o>/YAX:.!T  
  成本计算分步法 Cz 72?[6  
  直接人工成本差异(direct labor variance) /x5rf  
  成本控制方法(cost control method)
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