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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 \yNQQ$B  
  股本 Share capital czI{qi5N  
  已归还投资 Investment returned 3:l DL2  
  利润分配-其他转入 Profit appropriation - other transfer in  EZ<80G  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eO t%xTx  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RdgVB G#Z1  
  利润分配-提取储备基金 Profit appropriation - reserve fund :X_CFW  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &y7 0  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |8H_-n  
  利润分配-利润归还投资 Profit appropriation - return investment by profit 1HhX/fpq  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends h3kaD  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Vo,[EVL  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7rcA[)<'  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _#!U"hkH  
  期初未分配利润 Retained earnings, beginning of the year PL@~Ys0  
  资本公积-股本溢价 Capital surplus - share premium T7 {<arL$  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f ba&`  
  资本公积-接受现金捐赠 Capital surplus - cash donation zG# wu   
  资本公积-股权投资准备 Capital surplus - investment reserve IU|kNBo  
  资本公积-拨款转入 Capital surplus - subsidiary 86%%n?"}  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation o@9+mM"B)  
  资本公积-其他 Capital surplus - others l-}KmZ]  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d ",(a Z  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _1  p DA  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~.Cv DJy  
  盈余公积-储备基金 Surplus reserve - reserve fund mG2VZ>  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund hGI+:Js6  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment U&P{?>{u  
  主营业务收入 Sales 8Atq,GcG  
  主营业务成本 Cost of sales T~Ly^|Ihz  
  主营业务税金及附加 Sales tax R,F gl2  
  营业费用 Operating expenses ([R")~`(l2  
  管理费用 General and administrative expenses 537?9  
  财务费用 Financial expenses (WRMaI72(  
  投资收益 Investment income R_1qn  
  其他业务收入 Other operating income '^iUx,,ZQ  
  营业外收入 Non-operating income E ] B7  
  补贴收入 Subsidy income %<} <'V0  
  其他业务支出 Other operating expenses nA_%2F'W}  
  营业外支出 Non-operating expenses XWUP=D~  
  所得税 Income tax ?[)yGRzO2  
  直接人工成本差异(direct labor variance) M-J<n>hl  
  直接材料成本差异(direct material variance) Z/<#n\>t0>  
  在产品计价(work-in-process costing) h?Nek+1'  
  联产品成本计算(joint products costing) I{ ryD -!  
  生产成本汇总程序(accumulation process of procluction cost) |0sPka/u16  
  制造费用差异(manufacturing expenses variance) #y 1Bx,  
  实际成本与估计成本(actual cost and estimated cost) 5Fbs WW2  
  工资费用分配(salary costs allocation) N u^p  
  成本曲线(cost curve) E!J=8C.:  
  农业生产成本(agriculture production cost) [A5W+pDm  
  原始成本和重置成本(original cost and replacement cost) Vr=OYI'A  
  工程施工成本 + P7o4]:/  
  直接成本与间接成本(direct cost and indirect cost) JoZ(_Jh%m  
  可控成本(controllable cost) ?Go!j?#a  
  制造费用分配(manufacturing expenses allocation) c2 Aps  
  理论成本与应用成本(theory cost and practice cost) B=n[)"5fBO  
  辅助生产成本分配(auxiliary production cost allocation) sw;|'N$:<  
  期间,费用 WOX}Sw"  
  成本控制程序(procedure of cost control) m#e*c [*G  
  成本记录(cost entry, cost recorder cost agenda) /_t|Dry015  
  成本计算分批法(job costing method) 'T,c.Vj)  
  成本计算分步法 %S@L|t  
  直接人工成本差异(direct labor variance) _=EKXE)&}  
  成本控制方法(cost control method)
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