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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 F|{uA/P{  
  股本 Share capital 70GBf"  
  已归还投资 Investment returned F@k}p-e~  
  利润分配-其他转入 Profit appropriation - other transfer in (ix .  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve PcEE`.  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t[J=8rhER  
  利润分配-提取储备基金 Profit appropriation - reserve fund En1LGi4#  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :IU7dpwDl  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;:j1FOj  
  利润分配-利润归还投资 Profit appropriation - return investment by profit PWyf3  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends ! ig& 8:  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5e$1KN`  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PBnH#zm  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DrKB;6  
  期初未分配利润 Retained earnings, beginning of the year (bQ3:%nD  
  资本公积-股本溢价 Capital surplus - share premium Hc =QSP  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'St6a*  
  资本公积-接受现金捐赠 Capital surplus - cash donation Qw:!Rw,x  
  资本公积-股权投资准备 Capital surplus - investment reserve >xabn*Kq  
  资本公积-拨款转入 Capital surplus - subsidiary i?Pnyi  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation }a$.ngP  
  资本公积-其他 Capital surplus - others 'Zp{  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BH1h2OEe#  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y7M{L8{0  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \OA{&G.  
  盈余公积-储备基金 Surplus reserve - reserve fund gT_KOO0n  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund dgF%&*Il]O  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment HB8s[]A:D  
  主营业务收入 Sales gr*CN<   
  主营业务成本 Cost of sales Inv`C,$7Q#  
  主营业务税金及附加 Sales tax itP`{[  
  营业费用 Operating expenses IO)#O<  
  管理费用 General and administrative expenses _yv#v_Z  
  财务费用 Financial expenses xy[#LX)RW  
  投资收益 Investment income z' "7zLQ  
  其他业务收入 Other operating income Q0Ft.b  
  营业外收入 Non-operating income VwE4:/7YN  
  补贴收入 Subsidy income k_L`  
  其他业务支出 Other operating expenses u *G<?  
  营业外支出 Non-operating expenses A} SGw.3  
  所得税 Income tax IgG[Pr'D  
  直接人工成本差异(direct labor variance) v^b4WS+.:  
  直接材料成本差异(direct material variance) 9Q%lS  
  在产品计价(work-in-process costing) Fs(PVN  
  联产品成本计算(joint products costing) <'~m1l#2  
  生产成本汇总程序(accumulation process of procluction cost) C)z4Cn9#  
  制造费用差异(manufacturing expenses variance) (MI>7| ';  
  实际成本与估计成本(actual cost and estimated cost) iyl i/3|  
  工资费用分配(salary costs allocation) B= {_}f  
  成本曲线(cost curve) n(J>'Z  
  农业生产成本(agriculture production cost) G n]qh(N>  
  原始成本和重置成本(original cost and replacement cost) CpO_p%P  
  工程施工成本 9pqsr~  
  直接成本与间接成本(direct cost and indirect cost) ZpVkgX4  
  可控成本(controllable cost) Nv7-6C6<  
  制造费用分配(manufacturing expenses allocation) yx5e   
  理论成本与应用成本(theory cost and practice cost) }yEV&& @  
  辅助生产成本分配(auxiliary production cost allocation) A/>Q5)  
  期间,费用 'd+fGx7i  
  成本控制程序(procedure of cost control) LigB!M  
  成本记录(cost entry, cost recorder cost agenda) !k)6r6  
  成本计算分批法(job costing method) W5 F\e[Ax5  
  成本计算分步法 }_]AQN$'G  
  直接人工成本差异(direct labor variance) </{Zb.  
  成本控制方法(cost control method)
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