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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 v %PWr5]  
  股本 Share capital YC,.Y{oY{  
  已归还投资 Investment returned p(b1I+!  
  利润分配-其他转入 Profit appropriation - other transfer in 5Z>pa`_$2  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &.bR1wX  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]bU'G$Qm&s  
  利润分配-提取储备基金 Profit appropriation - reserve fund dmMr8-w  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `F`'b)  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Rb>RjHo S  
  利润分配-利润归还投资 Profit appropriation - return investment by profit vgbjvyfN  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~b<4>"7y.  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {*r$m>HpM  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R (Pa Q  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~9'4w-Sy  
  期初未分配利润 Retained earnings, beginning of the year k)GuMw  
  资本公积-股本溢价 Capital surplus - share premium 7(+ZfY~w"  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Mh/>qyS *2  
  资本公积-接受现金捐赠 Capital surplus - cash donation 0-; P&m!!  
  资本公积-股权投资准备 Capital surplus - investment reserve L-:L= snO  
  资本公积-拨款转入 Capital surplus - subsidiary )B5gs%u]  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3V!&y/c<  
  资本公积-其他 Capital surplus - others b0x0CMf  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +jZg%$Q!#  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >nW}zkfn  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c]v3dHE_h  
  盈余公积-储备基金 Surplus reserve - reserve fund K1{nxw!`  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund Gy7x?  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]f @LhC1x  
  主营业务收入 Sales F?AfB[PM  
  主营业务成本 Cost of sales 6f9<&dCK  
  主营业务税金及附加 Sales tax 3S|;yOl#X  
  营业费用 Operating expenses ~W2&z]xD  
  管理费用 General and administrative expenses Z/UVKJm>:  
  财务费用 Financial expenses W ]MJ!4  
  投资收益 Investment income mSw?iL  
  其他业务收入 Other operating income GoA>sK  
  营业外收入 Non-operating income w*kFtNBfU  
  补贴收入 Subsidy income ${,eQ\  
  其他业务支出 Other operating expenses U$J_:~  
  营业外支出 Non-operating expenses v7u}nx  
  所得税 Income tax rd~W.b_b  
  直接人工成本差异(direct labor variance) {h+E&u[zL  
  直接材料成本差异(direct material variance) ;4#8#;  
  在产品计价(work-in-process costing) (G!J==  
  联产品成本计算(joint products costing) /1 %0A  
  生产成本汇总程序(accumulation process of procluction cost) n|2-bRK-  
  制造费用差异(manufacturing expenses variance) BCB/cBE  
  实际成本与估计成本(actual cost and estimated cost) Y]0y -H  
  工资费用分配(salary costs allocation) Nmq5Tv  
  成本曲线(cost curve) ,/U 9v~  
  农业生产成本(agriculture production cost) 8=AKOOU7>  
  原始成本和重置成本(original cost and replacement cost) Z"KuS  
  工程施工成本 5Cka."bQ  
  直接成本与间接成本(direct cost and indirect cost) fT~<C {  
  可控成本(controllable cost) lq9h Dn[p  
  制造费用分配(manufacturing expenses allocation) l:/V%{sx  
  理论成本与应用成本(theory cost and practice cost) 5i&V ~G  
  辅助生产成本分配(auxiliary production cost allocation) )O(Gw-jWE  
  期间,费用 OB@t(KNx*P  
  成本控制程序(procedure of cost control) 1k({(\>qq  
  成本记录(cost entry, cost recorder cost agenda) DQQjx>CK  
  成本计算分批法(job costing method) $X]v;B)J|  
  成本计算分步法 ts$UC $  
  直接人工成本差异(direct labor variance) EmoU7iy  
  成本控制方法(cost control method)
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