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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 FW|_8q?}<  
  股本 Share capital DgY !)cS  
  已归还投资 Investment returned ?-)v{4{s  
  利润分配-其他转入 Profit appropriation - other transfer in h[Uo6`  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j0s$}FPUI  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sV\K[4HG  
  利润分配-提取储备基金 Profit appropriation - reserve fund | 68k9rq  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .8T0OQ4  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U.JE \/  
  利润分配-利润归还投资 Profit appropriation - return investment by profit (t@ :dW  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends d[ XMQX  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Yy6$q\@rV  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E%W w)P  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ? Dn}  
  期初未分配利润 Retained earnings, beginning of the year 3rj Kwh7  
  资本公积-股本溢价 Capital surplus - share premium 1aCpeD4|)  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oYt 34@{?  
  资本公积-接受现金捐赠 Capital surplus - cash donation =itQ@ ``r  
  资本公积-股权投资准备 Capital surplus - investment reserve t[@>u'YKt  
  资本公积-拨款转入 Capital surplus - subsidiary D2=zrU3Y64  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation `#vbV/sM  
  资本公积-其他 Capital surplus - others ga(k2Q;y  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }r!hm?e  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KSHq0A6/q%  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `uH7~ r^  
  盈余公积-储备基金 Surplus reserve - reserve fund ;mvVo-r*q  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund F\|4zM  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9%1J..c  
  主营业务收入 Sales vm'ZA7f6  
  主营业务成本 Cost of sales N/--6)5~0  
  主营业务税金及附加 Sales tax lk[Y6yE  
  营业费用 Operating expenses R<(xWH  
  管理费用 General and administrative expenses  xu%eg]  
  财务费用 Financial expenses v+8Ybq  
  投资收益 Investment income 1j:aGj>{  
  其他业务收入 Other operating income ra>2<  
  营业外收入 Non-operating income xV 2C4K  
  补贴收入 Subsidy income Q WEE%}\3}  
  其他业务支出 Other operating expenses 0!7p5  
  营业外支出 Non-operating expenses j<k6z   
  所得税 Income tax xwi6#>  
  直接人工成本差异(direct labor variance) RS l*u[fB  
  直接材料成本差异(direct material variance) 7 nFOV Z  
  在产品计价(work-in-process costing) _SJ:|I  
  联产品成本计算(joint products costing) w6WPfy(/2  
  生产成本汇总程序(accumulation process of procluction cost)  qLP/z  
  制造费用差异(manufacturing expenses variance) ,v,rY'  
  实际成本与估计成本(actual cost and estimated cost) 4^M"V5tDx  
  工资费用分配(salary costs allocation) q b/}&J7+  
  成本曲线(cost curve) 3?@6QcHl{  
  农业生产成本(agriculture production cost) |_>^vW1 f  
  原始成本和重置成本(original cost and replacement cost) "H<us?r{  
  工程施工成本 f-71`Pyb  
  直接成本与间接成本(direct cost and indirect cost) nosD1sS.K8  
  可控成本(controllable cost) G\TO ]c  
  制造费用分配(manufacturing expenses allocation) |ns?c0rM  
  理论成本与应用成本(theory cost and practice cost) WmN( (  
  辅助生产成本分配(auxiliary production cost allocation) (xRcG+3];  
  期间,费用 (QJe-)0_y  
  成本控制程序(procedure of cost control) > pP&/  
  成本记录(cost entry, cost recorder cost agenda) (Bd'Pj]:  
  成本计算分批法(job costing method) kS:#|yY8%  
  成本计算分步法 8W?dWj  
  直接人工成本差异(direct labor variance) -TH MTRFz  
  成本控制方法(cost control method)
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