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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 558V_y:  
  股本 Share capital ^/>(6>S^M  
  已归还投资 Investment returned f}ji?p  
  利润分配-其他转入 Profit appropriation - other transfer in re?,Wext\  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =o(5_S.u;  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =ho}oL,ZO  
  利润分配-提取储备基金 Profit appropriation - reserve fund [!uG1GJ>  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VcY rK4  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T*Exs|N2P-  
  利润分配-利润归还投资 Profit appropriation - return investment by profit 4[r0G+  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'F3f+YD  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b5I I/Y  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [({nj`  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7>0o&  
  期初未分配利润 Retained earnings, beginning of the year V7Lxfoa4  
  资本公积-股本溢价 Capital surplus - share premium l/ GGCnO/  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KP^V>9q  
  资本公积-接受现金捐赠 Capital surplus - cash donation %@aSe2B  
  资本公积-股权投资准备 Capital surplus - investment reserve 6I4\q.^qw  
  资本公积-拨款转入 Capital surplus - subsidiary ,eW%{[g(  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation L|+~"'l  
  资本公积-其他 Capital surplus - others 3 3x{CY15  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :{v#'U/^  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Yui3+}Ms  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve orpriO|qD  
  盈余公积-储备基金 Surplus reserve - reserve fund dr}`H,X"3  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund {hjhL: pg  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment K(rWNO  
  主营业务收入 Sales _ QI\  
  主营业务成本 Cost of sales BLdvyVFx  
  主营业务税金及附加 Sales tax ItVWO:x&v  
  营业费用 Operating expenses 'RR~7h  
  管理费用 General and administrative expenses '~<m~UXvD#  
  财务费用 Financial expenses d#Y^>"|$.  
  投资收益 Investment income P>C~ i:4n  
  其他业务收入 Other operating income zpZm&WC  
  营业外收入 Non-operating income DB|Y  
  补贴收入 Subsidy income @Zu5VpJ  
  其他业务支出 Other operating expenses w~A{(- dx  
  营业外支出 Non-operating expenses gQg"j)  
  所得税 Income tax "@@u3`#  
  直接人工成本差异(direct labor variance) AaOu L,l  
  直接材料成本差异(direct material variance) *uf'zQ<9  
  在产品计价(work-in-process costing) 0B/,/KX  
  联产品成本计算(joint products costing) ^7U G$A  
  生产成本汇总程序(accumulation process of procluction cost) ~O0 $Suv  
  制造费用差异(manufacturing expenses variance)  a=9:[  
  实际成本与估计成本(actual cost and estimated cost) ay ;S4c/_  
  工资费用分配(salary costs allocation) pfDc9PMj  
  成本曲线(cost curve) kk@f L  
  农业生产成本(agriculture production cost) rC%*$g $  
  原始成本和重置成本(original cost and replacement cost) C.yQ=\U2  
  工程施工成本 IGQaDFr  
  直接成本与间接成本(direct cost and indirect cost) T{.pM4Hd  
  可控成本(controllable cost)  I<mV+ex  
  制造费用分配(manufacturing expenses allocation) @[<><uTH  
  理论成本与应用成本(theory cost and practice cost) dI(@ZV{  
  辅助生产成本分配(auxiliary production cost allocation) p!7FpxZY  
  期间,费用 2g-j.TM  
  成本控制程序(procedure of cost control) OmpND{w  
  成本记录(cost entry, cost recorder cost agenda) gnOt+W8  
  成本计算分批法(job costing method) nbD*x|  
  成本计算分步法 { ]{/t-=  
  直接人工成本差异(direct labor variance) VU(v3^1"  
  成本控制方法(cost control method)
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