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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 B:7mpSnEQ  
  股本 Share capital q\H[am  
  已归还投资 Investment returned NY?;erX  
  利润分配-其他转入 Profit appropriation - other transfer in epgPT'^  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3j3N!T9  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -(K9s!C!.  
  利润分配-提取储备基金 Profit appropriation - reserve fund =~p>`nV  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9(":,M(/o  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ks}Xgc\  
  利润分配-利润归还投资 Profit appropriation - return investment by profit " LJq%E  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends q{+_ <2U|  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U!Ek'  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |*`Z*6n  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z(!00^  
  期初未分配利润 Retained earnings, beginning of the year `O'`eY1f  
  资本公积-股本溢价 Capital surplus - share premium ~Ch+5A;  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fxT-j s#S  
  资本公积-接受现金捐赠 Capital surplus - cash donation 4 {9B9={  
  资本公积-股权投资准备 Capital surplus - investment reserve ~H!S,"n^,P  
  资本公积-拨款转入 Capital surplus - subsidiary \rPbK+G.  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation ur$l Z0  
  资本公积-其他 Capital surplus - others $v Z$'(  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O`vTnrY  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )aX,%yK  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j!3 Gz  
  盈余公积-储备基金 Surplus reserve - reserve fund ]n-:Yv5 W  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund tY <Z'xA?  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment t:fFU1x  
  主营业务收入 Sales U)3DQ6T99  
  主营业务成本 Cost of sales cYqfsd# B  
  主营业务税金及附加 Sales tax H8"@iE,  
  营业费用 Operating expenses W2.qhY5  
  管理费用 General and administrative expenses <\;#jF%V  
  财务费用 Financial expenses ]Zmj4vK J  
  投资收益 Investment income ]7e =fM9V;  
  其他业务收入 Other operating income uIZWO.OdU  
  营业外收入 Non-operating income q/n,,!  
  补贴收入 Subsidy income GQ |Mr{.;  
  其他业务支出 Other operating expenses "Y\_ TtY  
  营业外支出 Non-operating expenses HF(KN{0.B  
  所得税 Income tax )&!&AlLn  
  直接人工成本差异(direct labor variance) ."FuwKSJCo  
  直接材料成本差异(direct material variance) HbW0wuI  
  在产品计价(work-in-process costing) __.+s32SS$  
  联产品成本计算(joint products costing) ) Yd?m0m*  
  生产成本汇总程序(accumulation process of procluction cost) o^ XtU5SVq  
  制造费用差异(manufacturing expenses variance) NQ6sGL  
  实际成本与估计成本(actual cost and estimated cost) ^_m9KA  
  工资费用分配(salary costs allocation) ,TFIG^Dvq  
  成本曲线(cost curve) O?|gp<=d  
  农业生产成本(agriculture production cost) &?(?vDFfZ  
  原始成本和重置成本(original cost and replacement cost) KVJ _E!i  
  工程施工成本 w4gg@aO  
  直接成本与间接成本(direct cost and indirect cost) [KxF'mz9  
  可控成本(controllable cost) pxa(  
  制造费用分配(manufacturing expenses allocation) $*?,#ta  
  理论成本与应用成本(theory cost and practice cost) z[;z>8|c  
  辅助生产成本分配(auxiliary production cost allocation) )Eo)t>  
  期间,费用 MNV % =G  
  成本控制程序(procedure of cost control) Ih"XV  
  成本记录(cost entry, cost recorder cost agenda) 9 yfJVg  
  成本计算分批法(job costing method) 87YyDWTn  
  成本计算分步法 #{\%rWnCm  
  直接人工成本差异(direct labor variance) F|!){=   
  成本控制方法(cost control method)
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