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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 6_wf $(im  
  股本 Share capital L:y} L  
  已归还投资 Investment returned eiF!yk?2  
  利润分配-其他转入 Profit appropriation - other transfer in 3 9Ql|l$  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a9q68  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t_q`wKDE  
  利润分配-提取储备基金 Profit appropriation - reserve fund y/m^G=Q6g#  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $e|G#mMd-  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _F *(" o  
  利润分配-利润归还投资 Profit appropriation - return investment by profit }V3p <  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends @aw aN  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L30x2\C  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :ji_dQ8 k  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9_rNJLj8y  
  期初未分配利润 Retained earnings, beginning of the year |Mp_qg?g  
  资本公积-股本溢价 Capital surplus - share premium _gY so]S^B  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7"r7F#D=G  
  资本公积-接受现金捐赠 Capital surplus - cash donation dyjzF`H  
  资本公积-股权投资准备 Capital surplus - investment reserve 0C}7=_?  
  资本公积-拨款转入 Capital surplus - subsidiary z+1# p.F$@  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation SPIYB/ C  
  资本公积-其他 Capital surplus - others >qjr7 vx  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :XMw="u=  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <,l&),  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u!%]?MSc  
  盈余公积-储备基金 Surplus reserve - reserve fund w.cQ|_  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund !UD62yw~  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment ` BH8v  
  主营业务收入 Sales L;x c,"\3  
  主营业务成本 Cost of sales qeCx.Z  
  主营业务税金及附加 Sales tax -pj&|< h+9  
  营业费用 Operating expenses _y)#N<  
  管理费用 General and administrative expenses RC8{QgaI  
  财务费用 Financial expenses &{* [7Ad  
  投资收益 Investment income +V&b<y;?>  
  其他业务收入 Other operating income "gdm RE{x  
  营业外收入 Non-operating income nD.4c-hd$q  
  补贴收入 Subsidy income Q/iaxY#  
  其他业务支出 Other operating expenses DT(A~U<y  
  营业外支出 Non-operating expenses r]km1SrS  
  所得税 Income tax !xMyk>%2  
  直接人工成本差异(direct labor variance) 7I`e5\ u  
  直接材料成本差异(direct material variance) IBU(Hm1,  
  在产品计价(work-in-process costing) KS'? DO  
  联产品成本计算(joint products costing) T"t3e=xA  
  生产成本汇总程序(accumulation process of procluction cost) [S":~3^B6  
  制造费用差异(manufacturing expenses variance) E'$r#k:o  
  实际成本与估计成本(actual cost and estimated cost) !O)Ruwy  
  工资费用分配(salary costs allocation) qSMST mnQ  
  成本曲线(cost curve) $dci?7q  
  农业生产成本(agriculture production cost) Qm,|'y:Tg  
  原始成本和重置成本(original cost and replacement cost) %\[LM$f{z  
  工程施工成本 vN 7a)s  
  直接成本与间接成本(direct cost and indirect cost) g!D?Yj4  
  可控成本(controllable cost) 9wC q  
  制造费用分配(manufacturing expenses allocation) G[6V=G  
  理论成本与应用成本(theory cost and practice cost) ]m(Uv8/6  
  辅助生产成本分配(auxiliary production cost allocation) $t-HJ<!  
  期间,费用 sxl29y^*  
  成本控制程序(procedure of cost control) " 9 h]P^  
  成本记录(cost entry, cost recorder cost agenda) BG~h9.c  
  成本计算分批法(job costing method) \x)T_]Gcm  
  成本计算分步法 =4/lJm``  
  直接人工成本差异(direct labor variance) Q9X_aB0  
  成本控制方法(cost control method)
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