论坛风格切换切换到宽版
  • 2443阅读
  • 0回复

[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]

上一主题 下一主题
离线jimson
 
发帖
2284
学分
13702
经验
13
精华
1
金币
45
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 He_(JXTP  
  股本 Share capital ~1]2A[`s!  
  已归还投资 Investment returned i7!mMO8]  
  利润分配-其他转入 Profit appropriation - other transfer in "i<3}6/*  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1S.e5{  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve E["t Ccg  
  利润分配-提取储备基金 Profit appropriation - reserve fund IWRq:Gw  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Wv*BwiQ  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MfpWow-#{  
  利润分配-利润归还投资 Profit appropriation - return investment by profit HtXBaIl\  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends /zP)2q^  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F@(}=w^(A  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mW(_FS2%,  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]Q_G /e  
  期初未分配利润 Retained earnings, beginning of the year  |ukdn2Q  
  资本公积-股本溢价 Capital surplus - share premium sluZ-,zE  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hz|z&vyP  
  资本公积-接受现金捐赠 Capital surplus - cash donation =O:ek#Bp  
  资本公积-股权投资准备 Capital surplus - investment reserve OVo  
  资本公积-拨款转入 Capital surplus - subsidiary 7LZb*+>  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation I%b:Z  
  资本公积-其他 Capital surplus - others yc4f\0B/  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3 !w>"h0(  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =|&"/$+s  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W me1w\0  
  盈余公积-储备基金 Surplus reserve - reserve fund \ui~n:aWJ  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund GvtI-\h]  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment l \n:"*To  
  主营业务收入 Sales E9*?G4P{l  
  主营业务成本 Cost of sales #V,~d&_k  
  主营业务税金及附加 Sales tax nu%Nt"~[%  
  营业费用 Operating expenses F$yFR  
  管理费用 General and administrative expenses F*( A; N_y  
  财务费用 Financial expenses GZ[h`FJg/  
  投资收益 Investment income c1!/jTX$  
  其他业务收入 Other operating income *>*/|  
  营业外收入 Non-operating income Y'%I at(z  
  补贴收入 Subsidy income lGBdQc]IL  
  其他业务支出 Other operating expenses L , Fso./y  
  营业外支出 Non-operating expenses PL_wa(}y]D  
  所得税 Income tax QM=436fq  
  直接人工成本差异(direct labor variance) ~zC fan/  
  直接材料成本差异(direct material variance) M~Dc5\T  
  在产品计价(work-in-process costing) " /-v 9  
  联产品成本计算(joint products costing) c(g^*8Pb  
  生产成本汇总程序(accumulation process of procluction cost) 0bL=l0N$W  
  制造费用差异(manufacturing expenses variance) !4.^@^L|\  
  实际成本与估计成本(actual cost and estimated cost) uqeWdj*Y  
  工资费用分配(salary costs allocation) @z JZoJL]J  
  成本曲线(cost curve) ea}KxLC`,  
  农业生产成本(agriculture production cost) aYCzb7  
  原始成本和重置成本(original cost and replacement cost) 'R5l =Wf  
  工程施工成本 MW@b ;=(  
  直接成本与间接成本(direct cost and indirect cost) x(N} ^Hu  
  可控成本(controllable cost) ^M5uLm-_s  
  制造费用分配(manufacturing expenses allocation) )g^Ewzy^X  
  理论成本与应用成本(theory cost and practice cost) s/0FSv x  
  辅助生产成本分配(auxiliary production cost allocation) R:m=HS_  
  期间,费用 7TY"{? ~O5  
  成本控制程序(procedure of cost control) .Tqvy)'  
  成本记录(cost entry, cost recorder cost agenda) SLA~F?t  
  成本计算分批法(job costing method) _\[JMhd}  
  成本计算分步法 c0p=/*s(  
  直接人工成本差异(direct labor variance) "$;:dfrU  
  成本控制方法(cost control method)
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个