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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 H<YhO&D*u  
  股本 Share capital 6xfG`7Az  
  已归还投资 Investment returned 9pY`_lxa>  
  利润分配-其他转入 Profit appropriation - other transfer in ;_]Z3  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U`25bb1W j  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i7 *cpNPO  
  利润分配-提取储备基金 Profit appropriation - reserve fund &i/QFO7y}  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J|Af` HJ  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j4C{yk  
  利润分配-利润归还投资 Profit appropriation - return investment by profit (=de#wh2]  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends )'pc1I  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +xGz~~iNh  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8r|5l~`8  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z{#;my*X|  
  期初未分配利润 Retained earnings, beginning of the year ]E8S`[Vn  
  资本公积-股本溢价 Capital surplus - share premium Tw)"#Y!T  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W{JNNf6G  
  资本公积-接受现金捐赠 Capital surplus - cash donation d|~A>YZ  
  资本公积-股权投资准备 Capital surplus - investment reserve N3C 8%  
  资本公积-拨款转入 Capital surplus - subsidiary Po+tk5}''5  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation z'9Mg]&>  
  资本公积-其他 Capital surplus - others "@h 5 SF  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve aucQZD-_"  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gJn_Z7MgJ  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0lyCk }c  
  盈余公积-储备基金 Surplus reserve - reserve fund [+j39d.Q  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund q^.\8zFf  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment +ISXyGu  
  主营业务收入 Sales x>E**a?!L  
  主营业务成本 Cost of sales ^mNPP:%iN  
  主营业务税金及附加 Sales tax G0u3 *.  
  营业费用 Operating expenses *`(/wE2v]  
  管理费用 General and administrative expenses K% Gbl#  
  财务费用 Financial expenses p]7Gj &a  
  投资收益 Investment income 4Pm+0=E   
  其他业务收入 Other operating income |H(Mmqgk  
  营业外收入 Non-operating income |>Xw "]b;  
  补贴收入 Subsidy income >Za66<:  
  其他业务支出 Other operating expenses Rlq6I?S+  
  营业外支出 Non-operating expenses $S|2'jc  
  所得税 Income tax VB+sl2V<h  
  直接人工成本差异(direct labor variance) rX8EXraO  
  直接材料成本差异(direct material variance) =XT'D@q~W  
  在产品计价(work-in-process costing) A{7N #-h_  
  联产品成本计算(joint products costing) JMT?+/Qbu  
  生产成本汇总程序(accumulation process of procluction cost) BhMHT :m  
  制造费用差异(manufacturing expenses variance) a%wK[yVp  
  实际成本与估计成本(actual cost and estimated cost) bnWKfz5  
  工资费用分配(salary costs allocation) T21SuM  
  成本曲线(cost curve) (\^)@Y  
  农业生产成本(agriculture production cost) M~G1ZB  
  原始成本和重置成本(original cost and replacement cost) rL zYkZ  
  工程施工成本 >v+ia%o  
  直接成本与间接成本(direct cost and indirect cost) MKuy?mri~  
  可控成本(controllable cost) 7 -(LWH  
  制造费用分配(manufacturing expenses allocation) p2=Sbb  
  理论成本与应用成本(theory cost and practice cost) aoZ`C3  
  辅助生产成本分配(auxiliary production cost allocation) &<u pjb  
  期间,费用 FZ)Y<r8|s  
  成本控制程序(procedure of cost control) o6} +5  
  成本记录(cost entry, cost recorder cost agenda) 10/N-=NG18  
  成本计算分批法(job costing method) z"eh.&T  
  成本计算分步法 ;,z^!bD  
  直接人工成本差异(direct labor variance) p,?8 s%  
  成本控制方法(cost control method)
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