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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 *g;-H&`  
  股本 Share capital ^\:2}4Uj_  
  已归还投资 Investment returned y>\S@I  
  利润分配-其他转入 Profit appropriation - other transfer in 1zktU.SZ  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [k]|Qi nk  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +^6}   
  利润分配-提取储备基金 Profit appropriation - reserve fund 'xFYUU]#T^  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Bfd-:`Jk  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Qeb}!k2A  
  利润分配-利润归还投资 Profit appropriation - return investment by profit @rb l^  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends :o"8MZp  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M@ p"y q  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !~lW3  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /9Ilo\MdD  
  期初未分配利润 Retained earnings, beginning of the year Vj; vo `T  
  资本公积-股本溢价 Capital surplus - share premium !6w{(Rc(C  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Icp0A\L@  
  资本公积-接受现金捐赠 Capital surplus - cash donation &2EBk=X  
  资本公积-股权投资准备 Capital surplus - investment reserve Xev54!619  
  资本公积-拨款转入 Capital surplus - subsidiary Ak~4|w-  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation sygH1|f  
  资本公积-其他 Capital surplus - others WP-jtZ?!"  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K%}}fw2RMN  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w5]l1}rl  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g$j6n{Yl  
  盈余公积-储备基金 Surplus reserve - reserve fund _ ^7|!(Sz  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund eSl-9 ^  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment sa1mC  
  主营业务收入 Sales 2r ];V'r  
  主营业务成本 Cost of sales |ZU#IQVQfn  
  主营业务税金及附加 Sales tax jiIST^Zq#t  
  营业费用 Operating expenses Xz;b,C&*t  
  管理费用 General and administrative expenses }gsO&g"8  
  财务费用 Financial expenses ykq'g|  
  投资收益 Investment income =:h3w#_c  
  其他业务收入 Other operating income {@M14)-x>_  
  营业外收入 Non-operating income ~"ONAX  
  补贴收入 Subsidy income 4FA|[An  
  其他业务支出 Other operating expenses )u@t.)ChAV  
  营业外支出 Non-operating expenses xKp0r1}  
  所得税 Income tax gZ (O)uzv  
  直接人工成本差异(direct labor variance) #Y [H8TW  
  直接材料成本差异(direct material variance) !Y;<:zx5  
  在产品计价(work-in-process costing) U  5`y  
  联产品成本计算(joint products costing) jeDlH6X'  
  生产成本汇总程序(accumulation process of procluction cost) F>:%Cyo0!  
  制造费用差异(manufacturing expenses variance) ]5|z3<K^  
  实际成本与估计成本(actual cost and estimated cost) I{dl%z73  
  工资费用分配(salary costs allocation) \_oy$>;  
  成本曲线(cost curve) L2U x9_S  
  农业生产成本(agriculture production cost) Xyv8LB  
  原始成本和重置成本(original cost and replacement cost) 7;HUE!5,^l  
  工程施工成本 $ u2Cd4  
  直接成本与间接成本(direct cost and indirect cost) /BzA(Ic/  
  可控成本(controllable cost) ~4s-S3YzaM  
  制造费用分配(manufacturing expenses allocation) ) Ypz!  
  理论成本与应用成本(theory cost and practice cost) L? ;/cO^  
  辅助生产成本分配(auxiliary production cost allocation) R  @r{  
  期间,费用 KC Xwn  
  成本控制程序(procedure of cost control) Mn"/#tXL-  
  成本记录(cost entry, cost recorder cost agenda) A9BxwQU#  
  成本计算分批法(job costing method) X}apxSd"  
  成本计算分步法 >rwYDT#m]  
  直接人工成本差异(direct labor variance) !C7<sZ`C  
  成本控制方法(cost control method)
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