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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 $'pNp B#vH  
  股本 Share capital QORN9SY  
  已归还投资 Investment returned *G UAO){'  
  利润分配-其他转入 Profit appropriation - other transfer in ^;c16  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve + S4fGT  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x3rlJs`$;  
  利润分配-提取储备基金 Profit appropriation - reserve fund ^2wLxXO6  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :pRpv hm  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y4IGDY*  
  利润分配-利润归还投资 Profit appropriation - return investment by profit {s3z"OV  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends <58l;<0  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve JCY~W=;v  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends C%~a`e|/Y  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >E,U>@+  
  期初未分配利润 Retained earnings, beginning of the year 0 'Vg6E]/  
  资本公积-股本溢价 Capital surplus - share premium 1&:@  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *z'yk*  
  资本公积-接受现金捐赠 Capital surplus - cash donation OTZ_c1"K  
  资本公积-股权投资准备 Capital surplus - investment reserve  J1XL<7  
  资本公积-拨款转入 Capital surplus - subsidiary S^Au#1e   
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation +wW@'X  
  资本公积-其他 Capital surplus - others N S#TW  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *6BThvg|&X  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1oKfy>ie  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve MuBx#M/  
  盈余公积-储备基金 Surplus reserve - reserve fund p*5\+WO>!(  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund d`d0 N5\  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment V3mAvmx  
  主营业务收入 Sales C!C|\$)-  
  主营业务成本 Cost of sales 1 qi@uYDug  
  主营业务税金及附加 Sales tax p h[\)  
  营业费用 Operating expenses 1|8<H~&  
  管理费用 General and administrative expenses _ IeU+tS  
  财务费用 Financial expenses ]4 (?BJ  
  投资收益 Investment income TEsnNi 1  
  其他业务收入 Other operating income hO[3Z ^X  
  营业外收入 Non-operating income T#Z%y!6  
  补贴收入 Subsidy income Npn=cLC&  
  其他业务支出 Other operating expenses vs 6,  
  营业外支出 Non-operating expenses F\ctuaLC  
  所得税 Income tax -6 sW6;Q  
  直接人工成本差异(direct labor variance) $<p8TtI=YQ  
  直接材料成本差异(direct material variance) \M]-bw`  
  在产品计价(work-in-process costing) FEz>[#eOX  
  联产品成本计算(joint products costing) X bkb5EkA  
  生产成本汇总程序(accumulation process of procluction cost) zhB">j8j  
  制造费用差异(manufacturing expenses variance) ESb ]}c:  
  实际成本与估计成本(actual cost and estimated cost) 6D;^uM2N  
  工资费用分配(salary costs allocation) >"3>fche  
  成本曲线(cost curve) *5,c Rz  
  农业生产成本(agriculture production cost)  j<"nO(  
  原始成本和重置成本(original cost and replacement cost) 0uCT+-  
  工程施工成本 UK*qKj. )  
  直接成本与间接成本(direct cost and indirect cost) ]IJv-(  
  可控成本(controllable cost) `B8tmW#  
  制造费用分配(manufacturing expenses allocation) pUl8{YGS  
  理论成本与应用成本(theory cost and practice cost) ) uP\>vRy  
  辅助生产成本分配(auxiliary production cost allocation) t5 a7DD  
  期间,费用 SK$Vk[c]  
  成本控制程序(procedure of cost control) #pdUJ2)yM  
  成本记录(cost entry, cost recorder cost agenda) 7t-Lz| $"  
  成本计算分批法(job costing method) f c6g  
  成本计算分步法 1px\K8  
  直接人工成本差异(direct labor variance) ;1DdjETr  
  成本控制方法(cost control method)
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