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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 . O5LI35,  
  股本 Share capital zVM4BT(  
  已归还投资 Investment returned V I6\   
  利润分配-其他转入 Profit appropriation - other transfer in `6a]| 7|f  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Qw24/DJK  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kCima/+_  
  利润分配-提取储备基金 Profit appropriation - reserve fund ^ckj3Y#;  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e#>tM  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _Kc 1  
  利润分配-利润归还投资 Profit appropriation - return investment by profit AIuMX4nb  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y]C; T  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _Ry_K3K  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #*!+b  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &EAk z  
  期初未分配利润 Retained earnings, beginning of the year 79)A%@YHQQ  
  资本公积-股本溢价 Capital surplus - share premium I3Lg?bZ  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <jbj/Q )"  
  资本公积-接受现金捐赠 Capital surplus - cash donation N H'1rt(w  
  资本公积-股权投资准备 Capital surplus - investment reserve `S"W8_m  
  资本公积-拨款转入 Capital surplus - subsidiary `WH[DQ  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation BJ~ ivT <  
  资本公积-其他 Capital surplus - others ds- yif6   
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [NYj.#,oR  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve blJIto '  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w[ Axs8N'  
  盈余公积-储备基金 Surplus reserve - reserve fund mfXD1]<.  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund !8.En8Z<D-  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment \r)%R5_CQ  
  主营业务收入 Sales @Z?7E 8(  
  主营业务成本 Cost of sales WK pUn8&N  
  主营业务税金及附加 Sales tax n vm^k   
  营业费用 Operating expenses >@^<S_KVh  
  管理费用 General and administrative expenses G49Ng|qn  
  财务费用 Financial expenses A#<vG1  
  投资收益 Investment income sz'p3  
  其他业务收入 Other operating income b.QpHrnhtK  
  营业外收入 Non-operating income m"n.Dz/S  
  补贴收入 Subsidy income zQ,f5x  
  其他业务支出 Other operating expenses fD'/#sA#'  
  营业外支出 Non-operating expenses H{ZLk,  
  所得税 Income tax #nKRTb+{  
  直接人工成本差异(direct labor variance) E]NY (1  
  直接材料成本差异(direct material variance) cv3L&zg M  
  在产品计价(work-in-process costing) 8KFj<N>'  
  联产品成本计算(joint products costing) SU/G)&Mi  
  生产成本汇总程序(accumulation process of procluction cost) Hw Z^D= A  
  制造费用差异(manufacturing expenses variance) aC`Li^  
  实际成本与估计成本(actual cost and estimated cost) yL.^ =   
  工资费用分配(salary costs allocation) DlDB=N0@S  
  成本曲线(cost curve) .N5'.3  
  农业生产成本(agriculture production cost) ASR-a't6  
  原始成本和重置成本(original cost and replacement cost) g[M] i6h2  
  工程施工成本 QV0M/k<'  
  直接成本与间接成本(direct cost and indirect cost) &`\ep9  
  可控成本(controllable cost) [q'eEN G  
  制造费用分配(manufacturing expenses allocation) @8|Gh]\P  
  理论成本与应用成本(theory cost and practice cost) _ j~4+ H  
  辅助生产成本分配(auxiliary production cost allocation) rsWQHH kO  
  期间,费用 z OtkC3hY  
  成本控制程序(procedure of cost control) 8/Mx5~ R  
  成本记录(cost entry, cost recorder cost agenda) `4LJ;KC(  
  成本计算分批法(job costing method) a2o.a 2  
  成本计算分步法 3!aEClRtq  
  直接人工成本差异(direct labor variance) D3y>iQd   
  成本控制方法(cost control method)
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