论坛风格切换切换到宽版
  • 3751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 4z P"h0  
  股本 Share capital fsPsP`|  
  已归还投资 Investment returned 517"x@6Q  
  利润分配-其他转入 Profit appropriation - other transfer in `W}pA mhj  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i/*)1;xsk  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W8QP6^lY  
  利润分配-提取储备基金 Profit appropriation - reserve fund MR,I`9Pe  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ns YEBT7f  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s@$0!8sxm  
  利润分配-利润归还投资 Profit appropriation - return investment by profit ]8wm1_qV  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends Sr Nc  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kjPf%*3  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends XK\nOHLS  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3| w$gG;Y  
  期初未分配利润 Retained earnings, beginning of the year 9=$ pV==  
  资本公积-股本溢价 Capital surplus - share premium 1o/(fy  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =Pn"nkpML  
  资本公积-接受现金捐赠 Capital surplus - cash donation ~q+AAWL  
  资本公积-股权投资准备 Capital surplus - investment reserve xGr{ad.N  
  资本公积-拨款转入 Capital surplus - subsidiary [Y!HQ9^LEp  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2He R1m<  
  资本公积-其他 Capital surplus - others qbSI98r w  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _)<5c!  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6X9$T1 1Vc  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %S"z9@  
  盈余公积-储备基金 Surplus reserve - reserve fund v&G9HiH  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund +}at#%1@  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment lIEZ=CEmY  
  主营业务收入 Sales ):4)8@]5M  
  主营业务成本 Cost of sales k@%5P-e}  
  主营业务税金及附加 Sales tax nLAwo 3  
  营业费用 Operating expenses q p}2   
  管理费用 General and administrative expenses -[vw 8  
  财务费用 Financial expenses yuC$S&Y >!  
  投资收益 Investment income `+(n+QS _  
  其他业务收入 Other operating income rD$5]%Y  
  营业外收入 Non-operating income w5y.kc;  
  补贴收入 Subsidy income GIYdI#0RC  
  其他业务支出 Other operating expenses ?uc]Wgw"s  
  营业外支出 Non-operating expenses ORKJy )*"  
  所得税 Income tax q]f7D\ M  
  直接人工成本差异(direct labor variance) #t1? *4.p  
  直接材料成本差异(direct material variance) jtfC3E,U  
  在产品计价(work-in-process costing) ~t2" L|i  
  联产品成本计算(joint products costing) Cp!9 "J:  
  生产成本汇总程序(accumulation process of procluction cost) e`][zx  
  制造费用差异(manufacturing expenses variance) uL7}JQ,  
  实际成本与估计成本(actual cost and estimated cost) 6(?@B^S>2  
  工资费用分配(salary costs allocation) p`&{NR3+  
  成本曲线(cost curve) |UlR+'rl  
  农业生产成本(agriculture production cost) rZ.=Lq  
  原始成本和重置成本(original cost and replacement cost) +W1l9n*  
  工程施工成本 fA?Wf[`x  
  直接成本与间接成本(direct cost and indirect cost) B QUYT/$(  
  可控成本(controllable cost) f#AuZ]h  
  制造费用分配(manufacturing expenses allocation) R~A))4<%%  
  理论成本与应用成本(theory cost and practice cost) Y:+:>[F  
  辅助生产成本分配(auxiliary production cost allocation) n::i$ZUdK  
  期间,费用 Xo(W\Pes  
  成本控制程序(procedure of cost control) H/[(T%]o  
  成本记录(cost entry, cost recorder cost agenda) g3vbskY|  
  成本计算分批法(job costing method)  n}b/9  
  成本计算分步法  i)cG  
  直接人工成本差异(direct labor variance)  WSeiW  
  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