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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 ?P kJG ,~  
  股本 Share capital gIB3DuUo  
  已归还投资 Investment returned ?;XO1cs  
  利润分配-其他转入 Profit appropriation - other transfer in DbMVbgz<e  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [\8rh^LFi  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dbf<k%i6  
  利润分配-提取储备基金 Profit appropriation - reserve fund (xfc_h*xA  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]LvP)0=  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6. @.k  
  利润分配-利润归还投资 Profit appropriation - return investment by profit =o#Z?Bn5  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~+Wx\:TT  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4 &bmt  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S;~eI8gQ"  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m?e/MQr  
  期初未分配利润 Retained earnings, beginning of the year q[s,q3n~  
  资本公积-股本溢价 Capital surplus - share premium ;hT3N UCA  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve DyC*nE;  
  资本公积-接受现金捐赠 Capital surplus - cash donation WtOjPW  
  资本公积-股权投资准备 Capital surplus - investment reserve h FU8iB`Q  
  资本公积-拨款转入 Capital surplus - subsidiary q5f QTV  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation  j7}mh  
  资本公积-其他 Capital surplus - others ;4 ;gaf  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )!8q JQD  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve cv'8_3  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [ V.67_~  
  盈余公积-储备基金 Surplus reserve - reserve fund Phn^0 iF  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund MJ}{Q1|*  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9D3W_eIc  
  主营业务收入 Sales .j4y0dh33  
  主营业务成本 Cost of sales UC`h o%OBF  
  主营业务税金及附加 Sales tax \K$\-]N+  
  营业费用 Operating expenses [2@:jLth=  
  管理费用 General and administrative expenses ex>7f%\  
  财务费用 Financial expenses @76}d  
  投资收益 Investment income xlv(PVdn  
  其他业务收入 Other operating income ZF>:m>  
  营业外收入 Non-operating income $}/tlA&e  
  补贴收入 Subsidy income c.>f,vtcn  
  其他业务支出 Other operating expenses Ii0\ Skb  
  营业外支出 Non-operating expenses 7 $*E0  
  所得税 Income tax ?`RlYu  
  直接人工成本差异(direct labor variance) Uu7]`Ul  
  直接材料成本差异(direct material variance) \(Ma>E4PNU  
  在产品计价(work-in-process costing) , z\Qd07u  
  联产品成本计算(joint products costing) 8ZtJvk`  
  生产成本汇总程序(accumulation process of procluction cost) wDvu2iC=  
  制造费用差异(manufacturing expenses variance) bF _]j/  
  实际成本与估计成本(actual cost and estimated cost) @Ou H=<YN  
  工资费用分配(salary costs allocation) kFjv'[Y1N  
  成本曲线(cost curve) Y-it3q'Z  
  农业生产成本(agriculture production cost) |k}<Zz1UM  
  原始成本和重置成本(original cost and replacement cost) {V7mpVTX.  
  工程施工成本 "`M~=RiI  
  直接成本与间接成本(direct cost and indirect cost) -r *|N.5c  
  可控成本(controllable cost) qc(e3x  
  制造费用分配(manufacturing expenses allocation) N8 2 6xvA  
  理论成本与应用成本(theory cost and practice cost) ;1&"]N%  
  辅助生产成本分配(auxiliary production cost allocation) SPqJ [ F  
  期间,费用 QGN+f)  
  成本控制程序(procedure of cost control)  ?s,oH  
  成本记录(cost entry, cost recorder cost agenda) &4OOW;,?<  
  成本计算分批法(job costing method) lw3H 8[  
  成本计算分步法 ;Z*rY?v  
  直接人工成本差异(direct labor variance) M6wH$!zRa  
  成本控制方法(cost control method)
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