论坛风格切换切换到宽版
  • 2841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 <38@b ]+  
  股本 Share capital 4m~stDlN  
  已归还投资 Investment returned ff+9(P>*  
  利润分配-其他转入 Profit appropriation - other transfer in 'V1 -iJj9  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OgpH{"  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve JV*,! 5  
  利润分配-提取储备基金 Profit appropriation - reserve fund | 3/p8  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1RO gUJ;  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q\Io6=39x  
  利润分配-利润归还投资 Profit appropriation - return investment by profit 9;WOqBD  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2\8\D^   
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %<o$ J~l~  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aGkVC*T  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A2FU}Ym0=  
  期初未分配利润 Retained earnings, beginning of the year g"AfI  
  资本公积-股本溢价 Capital surplus - share premium 8@*|T?r  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L5P}%1 _  
  资本公积-接受现金捐赠 Capital surplus - cash donation zNTu j p  
  资本公积-股权投资准备 Capital surplus - investment reserve QZq9$;>dW  
  资本公积-拨款转入 Capital surplus - subsidiary u z2s-,  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation '|R@k_nx  
  资本公积-其他 Capital surplus - others $Lbe5d?\  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Xr6 !b:UX  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )h!l%72  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve  s !vROJ  
  盈余公积-储备基金 Surplus reserve - reserve fund 8 =Lv7G%  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~O7(0RsCN  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3jVm[c5%]  
  主营业务收入 Sales s7.*o@G  
  主营业务成本 Cost of sales %>U*A  
  主营业务税金及附加 Sales tax DyTk<L  
  营业费用 Operating expenses &>b1ES.>  
  管理费用 General and administrative expenses RL)3k8pk  
  财务费用 Financial expenses \uPTk)oaB  
  投资收益 Investment income %4KJ&R (>[  
  其他业务收入 Other operating income j7 3@Yi%  
  营业外收入 Non-operating income 1iW9?=a"  
  补贴收入 Subsidy income */e5lRO\  
  其他业务支出 Other operating expenses nEEGO~e  
  营业外支出 Non-operating expenses 1}M.}G2u/  
  所得税 Income tax M\6v}kUY  
  直接人工成本差异(direct labor variance) 0 >MI*fnY"  
  直接材料成本差异(direct material variance) zQ+t@;g1  
  在产品计价(work-in-process costing) F}DD;K  
  联产品成本计算(joint products costing) j]D =\   
  生产成本汇总程序(accumulation process of procluction cost) <\EfG:e  
  制造费用差异(manufacturing expenses variance) ay|{!MkQ  
  实际成本与估计成本(actual cost and estimated cost) /~5YTe( F  
  工资费用分配(salary costs allocation) X1dG'PQ  
  成本曲线(cost curve) iRtDZoiD'  
  农业生产成本(agriculture production cost) I@M^Wu]wW  
  原始成本和重置成本(original cost and replacement cost) Z!eq/  
  工程施工成本 F ;&e5G  
  直接成本与间接成本(direct cost and indirect cost) k4rB S  
  可控成本(controllable cost) B '/ >Ax&  
  制造费用分配(manufacturing expenses allocation) _If?&KJ r  
  理论成本与应用成本(theory cost and practice cost) -Lb^O/  
  辅助生产成本分配(auxiliary production cost allocation) =1[g`b  
  期间,费用 ~=ys~em e  
  成本控制程序(procedure of cost control) %/on\*Vh3  
  成本记录(cost entry, cost recorder cost agenda) {jf~?/<  
  成本计算分批法(job costing method) :L0W"$  
  成本计算分步法 @/FX7O{n:  
  直接人工成本差异(direct labor variance) eR`<9KBH  
  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