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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 m.<_WXH  
  股本 Share capital zx#Gm=H4  
  已归还投资 Investment returned l(>6Yq  
  利润分配-其他转入 Profit appropriation - other transfer in ](r}`u%}y  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~5HkDtI)  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I*rUe#$  
  利润分配-提取储备基金 Profit appropriation - reserve fund !#0)`4O  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w.m8SvS&b  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0z=KnQx"4  
  利润分配-利润归还投资 Profit appropriation - return investment by profit L( 6b2{"  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^6W}ZLp  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I\)`,w  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends LHY7_"u#  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z ]A |"6<  
  期初未分配利润 Retained earnings, beginning of the year iYXD }l;r  
  资本公积-股本溢价 Capital surplus - share premium XCM!8x?K  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j97+'AKX  
  资本公积-接受现金捐赠 Capital surplus - cash donation KsULQJ#,  
  资本公积-股权投资准备 Capital surplus - investment reserve wv\X  
  资本公积-拨款转入 Capital surplus - subsidiary Ca |}i+  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation PD&e6;rj;  
  资本公积-其他 Capital surplus - others s$fM,l:!  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0+\725DJ  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B!'K20"gF  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VzG|Xtco [  
  盈余公积-储备基金 Surplus reserve - reserve fund ?m)<kY  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund fJ}e  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment PZ]tl  
  主营业务收入 Sales P'~`2W0sz  
  主营业务成本 Cost of sales r5j$FwY  
  主营业务税金及附加 Sales tax ;.h /D4  
  营业费用 Operating expenses  u$?!  
  管理费用 General and administrative expenses ,hzRqFg2  
  财务费用 Financial expenses ,6+j oKe-  
  投资收益 Investment income Jh+;+"  
  其他业务收入 Other operating income MHwfJ{"zo  
  营业外收入 Non-operating income D,IT>^[^7  
  补贴收入 Subsidy income kff N0(MR  
  其他业务支出 Other operating expenses *R6lK&  
  营业外支出 Non-operating expenses 'o&d!  
  所得税 Income tax Pe:)zt0  
  直接人工成本差异(direct labor variance) +yL;?+s>=  
  直接材料成本差异(direct material variance) uEgR>X>  
  在产品计价(work-in-process costing) jIKg* @  
  联产品成本计算(joint products costing) ?+}Su'pv}  
  生产成本汇总程序(accumulation process of procluction cost) b!H1 |7>  
  制造费用差异(manufacturing expenses variance) j*3;G+  
  实际成本与估计成本(actual cost and estimated cost) SK}jhm "y  
  工资费用分配(salary costs allocation) Luao?;|U  
  成本曲线(cost curve) 2|k$Vfz  
  农业生产成本(agriculture production cost) {C w.?JU  
  原始成本和重置成本(original cost and replacement cost) GgxPpS<ne  
  工程施工成本 $:s@nKgnD~  
  直接成本与间接成本(direct cost and indirect cost) !*l/Pr^8  
  可控成本(controllable cost) QFnuu-82"  
  制造费用分配(manufacturing expenses allocation) )WvKRp r  
  理论成本与应用成本(theory cost and practice cost) ~W @dF~r  
  辅助生产成本分配(auxiliary production cost allocation) b`e_}^,c  
  期间,费用 JpXv+V  
  成本控制程序(procedure of cost control)  %lj5Ol j  
  成本记录(cost entry, cost recorder cost agenda) NVzo)C8kb  
  成本计算分批法(job costing method) 2P:X_:`~[  
  成本计算分步法 5 3pW:`  
  直接人工成本差异(direct labor variance) v7(7WfqP  
  成本控制方法(cost control method)
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