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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 Wv_5sPqLW  
  股本 Share capital Hj |~*kG  
  已归还投资 Investment returned UBOCd[  
  利润分配-其他转入 Profit appropriation - other transfer in \3n{%\_  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Kv:UQdnU[  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q\z3YUk  
  利润分配-提取储备基金 Profit appropriation - reserve fund bv;&oc:r  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (M4~N)7<P5  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Jc~^32  
  利润分配-利润归还投资 Profit appropriation - return investment by profit ?=jmyDXH!  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends F +*>q  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %56pP"w  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _DMj )enH"  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vVc:[i  
  期初未分配利润 Retained earnings, beginning of the year jz't!wj  
  资本公积-股本溢价 Capital surplus - share premium  twz  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cCFSPT2fq[  
  资本公积-接受现金捐赠 Capital surplus - cash donation n} GIf&  
  资本公积-股权投资准备 Capital surplus - investment reserve a[\,K4l  
  资本公积-拨款转入 Capital surplus - subsidiary 5IW^^<kiu  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation %=/Y~ml?  
  资本公积-其他 Capital surplus - others #j d?ocoY  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve EAF<PMb  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +1Si>I  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vF;6Y(h>  
  盈余公积-储备基金 Surplus reserve - reserve fund |(}uagfrd  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund Yk(OVl T  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment #I%< 1c%XA  
  主营业务收入 Sales F) {f{-@)  
  主营业务成本 Cost of sales W0tBF&E"  
  主营业务税金及附加 Sales tax %83PbH  
  营业费用 Operating expenses yZHQql%J O  
  管理费用 General and administrative expenses H|0B*i@81  
  财务费用 Financial expenses fbB(W E+  
  投资收益 Investment income q\O'r[&V  
  其他业务收入 Other operating income f<xF+wE  
  营业外收入 Non-operating income LoOyqJ,  
  补贴收入 Subsidy income TcZ Ci^1F  
  其他业务支出 Other operating expenses }CsUZ&*&  
  营业外支出 Non-operating expenses 6'(5pt  
  所得税 Income tax si=/=h  
  直接人工成本差异(direct labor variance) <%JdQ82?  
  直接材料成本差异(direct material variance) T=VVK6Lc:  
  在产品计价(work-in-process costing) a: iIfdd4'  
  联产品成本计算(joint products costing) TnL%_!V!  
  生产成本汇总程序(accumulation process of procluction cost) WaWT 5|A  
  制造费用差异(manufacturing expenses variance) ]WN{8   
  实际成本与估计成本(actual cost and estimated cost) BS*cG>T  
  工资费用分配(salary costs allocation) dLD"Cx  
  成本曲线(cost curve) ex'd^y  
  农业生产成本(agriculture production cost) 20^F -,z  
  原始成本和重置成本(original cost and replacement cost) uWx/V+w  
  工程施工成本 PHDKx+$  
  直接成本与间接成本(direct cost and indirect cost) mb0${n~fz  
  可控成本(controllable cost) \VHi   
  制造费用分配(manufacturing expenses allocation) LN?T$H  
  理论成本与应用成本(theory cost and practice cost) F5:*;E;$  
  辅助生产成本分配(auxiliary production cost allocation) m{pL< g^M  
  期间,费用 uFSgjWJ#~  
  成本控制程序(procedure of cost control) > m}.}g8  
  成本记录(cost entry, cost recorder cost agenda) 8f,jC+(  
  成本计算分批法(job costing method) GJ%It .  
  成本计算分步法 t1Hd-]28V  
  直接人工成本差异(direct labor variance) /,Ln)?eD  
  成本控制方法(cost control method)
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