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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 5.1z9[z  
  股本 Share capital mC2K &'[  
  已归还投资 Investment returned /| q .q  
  利润分配-其他转入 Profit appropriation - other transfer in (qglD  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d|?Xo\+  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >3ax  `8  
  利润分配-提取储备基金 Profit appropriation - reserve fund TZ&X0x8  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &S,_Z/BS;  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vAp<Muj(a  
  利润分配-利润归还投资 Profit appropriation - return investment by profit is }>+&_  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZDg(D"  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Hz\@#   
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <O5WY37"q  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o?Aj6fNY?  
  期初未分配利润 Retained earnings, beginning of the year cbN;Kv?ak}  
  资本公积-股本溢价 Capital surplus - share premium XNgcBSD  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _j+!Fd  
  资本公积-接受现金捐赠 Capital surplus - cash donation &&nbdu  
  资本公积-股权投资准备 Capital surplus - investment reserve &r GB58  
  资本公积-拨款转入 Capital surplus - subsidiary k&2=-qgVR  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation j$K*R."  
  资本公积-其他 Capital surplus - others  />Q}0H g  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve e2f+Fv 9  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )/?H]o$NU  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yQuL[#p  
  盈余公积-储备基金 Surplus reserve - reserve fund \ ?pyax8  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y{D%v  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8[;vC$  
  主营业务收入 Sales w lH \w?  
  主营业务成本 Cost of sales ~: { 05W  
  主营业务税金及附加 Sales tax Y=p!xr>  
  营业费用 Operating expenses >)) CXGE  
  管理费用 General and administrative expenses MB!9tju  
  财务费用 Financial expenses ;-6-DEL  
  投资收益 Investment income N+'j on}U  
  其他业务收入 Other operating income CHsg2S  
  营业外收入 Non-operating income o:D,,MkSw  
  补贴收入 Subsidy income p}^5ru  
  其他业务支出 Other operating expenses s bj/d~$N  
  营业外支出 Non-operating expenses ;I&VpAPx  
  所得税 Income tax 7i*eKC`ZqK  
  直接人工成本差异(direct labor variance) s'h;a5Q1'Q  
  直接材料成本差异(direct material variance) =A .$~9P  
  在产品计价(work-in-process costing) 8LbwEKl  
  联产品成本计算(joint products costing) "|h%Uy?XY  
  生产成本汇总程序(accumulation process of procluction cost) MfP)Pk5  
  制造费用差异(manufacturing expenses variance) TG%B:^Yz!  
  实际成本与估计成本(actual cost and estimated cost) `PC9t)%.pV  
  工资费用分配(salary costs allocation) TWzLJ63*  
  成本曲线(cost curve) 0V4B Q:v  
  农业生产成本(agriculture production cost) =eDI vNps  
  原始成本和重置成本(original cost and replacement cost) CZ<T@k  
  工程施工成本 &}r"Z?f)  
  直接成本与间接成本(direct cost and indirect cost) f<NR6],}  
  可控成本(controllable cost) 9<6q(]U  
  制造费用分配(manufacturing expenses allocation) ]3rVULU"K-  
  理论成本与应用成本(theory cost and practice cost) j-":>}oW2.  
  辅助生产成本分配(auxiliary production cost allocation) ]1|P|Jp  
  期间,费用 1@DC#2hPr  
  成本控制程序(procedure of cost control) fbNzRXw  
  成本记录(cost entry, cost recorder cost agenda) /]_t->  
  成本计算分批法(job costing method) {drc}BL_  
  成本计算分步法 #;$]M4  
  直接人工成本差异(direct labor variance) |^6{3a  
  成本控制方法(cost control method)
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