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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 \-;f<%+  
  股本 Share capital b-  t  
  已归还投资 Investment returned /R=MX>JA;  
  利润分配-其他转入 Profit appropriation - other transfer in , %z HykP  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ztSQrDbbb4  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X]@"ZV[  
  利润分配-提取储备基金 Profit appropriation - reserve fund (iir,Ks2C  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4l  %W]'  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Fl=H5HR  
  利润分配-利润归还投资 Profit appropriation - return investment by profit Ta?}n^V?;  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends Zc1x"j  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /ugyUpyg  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b1 w@toc  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares iD_ y@+iz  
  期初未分配利润 Retained earnings, beginning of the year )< G(C,!,.  
  资本公积-股本溢价 Capital surplus - share premium }5oI` 9VT  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /^nIOAeE  
  资本公积-接受现金捐赠 Capital surplus - cash donation A2 M( ad  
  资本公积-股权投资准备 Capital surplus - investment reserve .4 WJk>g  
  资本公积-拨款转入 Capital surplus - subsidiary 3_XLx{["'  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation H 2R3I<j  
  资本公积-其他 Capital surplus - others # lvt4a"P"  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a,RCK~GR  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z6E =%-`  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8ex;g^e  
  盈余公积-储备基金 Surplus reserve - reserve fund N?vb^?  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund zQY ,}a  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment [q[37;ZEQ  
  主营业务收入 Sales <L qJg  
  主营业务成本 Cost of sales C-c'"FHq  
  主营业务税金及附加 Sales tax &F~d~;G"q  
  营业费用 Operating expenses nI6ompTX  
  管理费用 General and administrative expenses Zhfg  
  财务费用 Financial expenses [//i "Nm  
  投资收益 Investment income \~,\|  
  其他业务收入 Other operating income g-d{"ZXd J  
  营业外收入 Non-operating income Q NMZR  
  补贴收入 Subsidy income P5_Ajb(@'  
  其他业务支出 Other operating expenses )f:i4.M  
  营业外支出 Non-operating expenses JnBc@qnP6  
  所得税 Income tax {HEWU<5  
  直接人工成本差异(direct labor variance) z f SE7i0  
  直接材料成本差异(direct material variance) c HFW"g78  
  在产品计价(work-in-process costing) d0I s|Gs  
  联产品成本计算(joint products costing) d[3me{Rs  
  生产成本汇总程序(accumulation process of procluction cost) 3i!a\N4 K  
  制造费用差异(manufacturing expenses variance) hTn"/|_SW  
  实际成本与估计成本(actual cost and estimated cost) jC>ZMy8U)4  
  工资费用分配(salary costs allocation) C+s/KA%  
  成本曲线(cost curve) 0@zJa;z'  
  农业生产成本(agriculture production cost)  1}=D  
  原始成本和重置成本(original cost and replacement cost) KUZi3\p9W>  
  工程施工成本 q\o#<'F1J  
  直接成本与间接成本(direct cost and indirect cost) M+ %O-B  
  可控成本(controllable cost) WkA47+DsV  
  制造费用分配(manufacturing expenses allocation) ~+4lmslR  
  理论成本与应用成本(theory cost and practice cost) V[/9?5pM  
  辅助生产成本分配(auxiliary production cost allocation) *% ;A85V/  
  期间,费用 }?Y -I> w  
  成本控制程序(procedure of cost control) c%doNY9Q  
  成本记录(cost entry, cost recorder cost agenda) X.4WVI  
  成本计算分批法(job costing method) _j , Tc*T  
  成本计算分步法 *P*~CHx>  
  直接人工成本差异(direct labor variance) 2T2<I/")O  
  成本控制方法(cost control method)
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