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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 I/D (gY06<  
  股本 Share capital eO#Kn'5  
  已归还投资 Investment returned I!?-lI@(  
  利润分配-其他转入 Profit appropriation - other transfer in s(W] >Ib  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t<5 $ 85Y~  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J ylav:  
  利润分配-提取储备基金 Profit appropriation - reserve fund xMNUy B{?  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F)'kN2  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n}(/>?/  
  利润分配-利润归还投资 Profit appropriation - return investment by profit P!@b:.$  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends % "|I` m  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .}Va~[0j  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `,|"rn#S  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K[JbQ30  
  期初未分配利润 Retained earnings, beginning of the year $d 2mcwh\  
  资本公积-股本溢价 Capital surplus - share premium Mz,G;x}  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aI]EwVz-q  
  资本公积-接受现金捐赠 Capital surplus - cash donation 'E FP/(2J  
  资本公积-股权投资准备 Capital surplus - investment reserve rnW(<t"  
  资本公积-拨款转入 Capital surplus - subsidiary \^O&){q(9  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation z+IBy+  
  资本公积-其他 Capital surplus - others M:6Yy@#T.  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K*^3FO}JG  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NuZiLtC  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (Tt\6-  
  盈余公积-储备基金 Surplus reserve - reserve fund 2fIHFo\8  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund +VxzWNs*JP  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 'jAX&7G`  
  主营业务收入 Sales ]t$wK  
  主营业务成本 Cost of sales -?L~\WJAL  
  主营业务税金及附加 Sales tax M4[(.8iE  
  营业费用 Operating expenses ~>v v9-_  
  管理费用 General and administrative expenses ,MH/lQq%  
  财务费用 Financial expenses 5Fa.X|R~  
  投资收益 Investment income ASA ]7qyO  
  其他业务收入 Other operating income F(+,M~  
  营业外收入 Non-operating income D@@J7  
  补贴收入 Subsidy income c'#w 8 V  
  其他业务支出 Other operating expenses 6 axe  
  营业外支出 Non-operating expenses ZBYFQTEE  
  所得税 Income tax ]\DZW4?'  
  直接人工成本差异(direct labor variance) f@Oi$9CZn  
  直接材料成本差异(direct material variance) GHeucG} ?  
  在产品计价(work-in-process costing) fCC^hB]'  
  联产品成本计算(joint products costing) BMaw]D  
  生产成本汇总程序(accumulation process of procluction cost) })~M}d2LXB  
  制造费用差异(manufacturing expenses variance) b ]A9$-  
  实际成本与估计成本(actual cost and estimated cost) QX`Qnk|Y  
  工资费用分配(salary costs allocation) eO7 )LM4  
  成本曲线(cost curve) W}^X;f  
  农业生产成本(agriculture production cost) %DOV)Qc2  
  原始成本和重置成本(original cost and replacement cost) n{'LF #4l  
  工程施工成本 cX~J6vNy5  
  直接成本与间接成本(direct cost and indirect cost) \N3A2L)l  
  可控成本(controllable cost) hbfN1 "z  
  制造费用分配(manufacturing expenses allocation) Owd{;  
  理论成本与应用成本(theory cost and practice cost) l-/fFy)T  
  辅助生产成本分配(auxiliary production cost allocation) ":igYh  
  期间,费用 AN)exU ?  
  成本控制程序(procedure of cost control) ^HiI   
  成本记录(cost entry, cost recorder cost agenda) \\U,|}L .  
  成本计算分批法(job costing method) NgI n\) =0  
  成本计算分步法 /O`<?aP%  
  直接人工成本差异(direct labor variance) ( AI gW  
  成本控制方法(cost control method)
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