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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 s|`wi}"x  
  股本 Share capital l(}MM|ka  
  已归还投资 Investment returned pLys%1hg  
  利润分配-其他转入 Profit appropriation - other transfer in &`m$Zzl;  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @LSh=o+  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Tj{3#?]Ho  
  利润分配-提取储备基金 Profit appropriation - reserve fund E!BzE_|i  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !2^~ar{2  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P}qpy\/(4  
  利润分配-利润归还投资 Profit appropriation - return investment by profit EU0 4U  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0L1sF'ZN  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Yl:[b{Py  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O0s!3hKu  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >EZZEd   
  期初未分配利润 Retained earnings, beginning of the year 6(uZn=  
  资本公积-股本溢价 Capital surplus - share premium e9tb]sAG  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *'-t_F';  
  资本公积-接受现金捐赠 Capital surplus - cash donation _[-W*,xJ)  
  资本公积-股权投资准备 Capital surplus - investment reserve Dln1 R[  
  资本公积-拨款转入 Capital surplus - subsidiary d3S Me  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?u/UV,";y  
  资本公积-其他 Capital surplus - others Px Gw5 :  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GZKYRPg  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ';c 6  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (DS "*4 ty  
  盈余公积-储备基金 Surplus reserve - reserve fund ~P"Agpx3u  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund c b&Yf1  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6}!1a?X  
  主营业务收入 Sales +."cbqGP_q  
  主营业务成本 Cost of sales R/*"N'nH-%  
  主营业务税金及附加 Sales tax ';My"/ Z-  
  营业费用 Operating expenses )9[u*|+  
  管理费用 General and administrative expenses 8DY:a['-d  
  财务费用 Financial expenses YOj&1ymBZ  
  投资收益 Investment income odC"#Rb  
  其他业务收入 Other operating income cofdDHXfQI  
  营业外收入 Non-operating income ?6{g7S%  
  补贴收入 Subsidy income ?6hd(^  
  其他业务支出 Other operating expenses gIusp917  
  营业外支出 Non-operating expenses DwZRx@  
  所得税 Income tax 12m-$/5n+  
  直接人工成本差异(direct labor variance) G%;>_E  
  直接材料成本差异(direct material variance) \E<Qi3W>*  
  在产品计价(work-in-process costing) dr+(C[=  
  联产品成本计算(joint products costing) hayJgkZ '  
  生产成本汇总程序(accumulation process of procluction cost) VB#&`]r do  
  制造费用差异(manufacturing expenses variance) 1 ] cLbJ  
  实际成本与估计成本(actual cost and estimated cost) Y6Cm PxOQ  
  工资费用分配(salary costs allocation) v9Sk\9}S  
  成本曲线(cost curve) _DT,iF*6  
  农业生产成本(agriculture production cost) <hiv8/)?  
  原始成本和重置成本(original cost and replacement cost) H{,1-&>|  
  工程施工成本 )KVr2y;RF  
  直接成本与间接成本(direct cost and indirect cost)  -gS9I^  
  可控成本(controllable cost) ]'M B3@T  
  制造费用分配(manufacturing expenses allocation) ]Y!Fz<-;P  
  理论成本与应用成本(theory cost and practice cost) ~cfXEjE6  
  辅助生产成本分配(auxiliary production cost allocation) qNP)oU92  
  期间,费用 Ry"4v_e9  
  成本控制程序(procedure of cost control) oz)4YBf  
  成本记录(cost entry, cost recorder cost agenda) 9H/R@i[E  
  成本计算分批法(job costing method) cs.t#C  
  成本计算分步法 R@s7s%y=  
  直接人工成本差异(direct labor variance) & rD8ng+$  
  成本控制方法(cost control method)
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