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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 2!QQypQ  
  股本 Share capital UU'0WIbY6  
  已归还投资 Investment returned juIi-*R!  
  利润分配-其他转入 Profit appropriation - other transfer in qjDt6B^RO  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve stQRl_('  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %\$~B?A t  
  利润分配-提取储备基金 Profit appropriation - reserve fund 07b =Zhh  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9?]69O  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l$/.B=]  
  利润分配-利润归还投资 Profit appropriation - return investment by profit <x-7MU&  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4 ))ZBq?  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve []OmztB  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $Y`oqw?g+^  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares XtCG.3(L Y  
  期初未分配利润 Retained earnings, beginning of the year P8[rp   
  资本公积-股本溢价 Capital surplus - share premium 8n??/VDRl  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve > zA*W<g  
  资本公积-接受现金捐赠 Capital surplus - cash donation YxowArV}uz  
  资本公积-股权投资准备 Capital surplus - investment reserve TsVU^Z%W  
  资本公积-拨款转入 Capital surplus - subsidiary uHeKttR-  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation FJQ=611@  
  资本公积-其他 Capital surplus - others VDT.L,9  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _59f.FsVR  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve " rA-u)Te  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '2XIeR  
  盈余公积-储备基金 Surplus reserve - reserve fund 3Zdwt\OQ  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4g+Dp&U  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment hU'h78bt(  
  主营业务收入 Sales qBF6LhR  
  主营业务成本 Cost of sales 1Be/(pSc  
  主营业务税金及附加 Sales tax f b+_]{7g  
  营业费用 Operating expenses Y]VLouzl  
  管理费用 General and administrative expenses )sN}ClgJ  
  财务费用 Financial expenses BD ,J4xH;  
  投资收益 Investment income 2 :oAS  
  其他业务收入 Other operating income z94#:jPmG  
  营业外收入 Non-operating income Nnx dO0X  
  补贴收入 Subsidy income +N}yqgE  
  其他业务支出 Other operating expenses A3^_ 'K  
  营业外支出 Non-operating expenses 56o(gCj?y  
  所得税 Income tax L8,/  
  直接人工成本差异(direct labor variance) ;vG%[f`K  
  直接材料成本差异(direct material variance) eHb@qKnf  
  在产品计价(work-in-process costing) #(7^V y&  
  联产品成本计算(joint products costing) ULH<FDot  
  生产成本汇总程序(accumulation process of procluction cost) nD.K*#u  
  制造费用差异(manufacturing expenses variance) otA' +4\  
  实际成本与估计成本(actual cost and estimated cost) C <Pd_&  
  工资费用分配(salary costs allocation) uN&UYJ' B  
  成本曲线(cost curve) AZ>F+@d  
  农业生产成本(agriculture production cost) E5qt~:C|  
  原始成本和重置成本(original cost and replacement cost) BEtFFi6ot  
  工程施工成本 mor[AJ  
  直接成本与间接成本(direct cost and indirect cost) nvB< pSm  
  可控成本(controllable cost) smKp3_r  
  制造费用分配(manufacturing expenses allocation) (<2!^v0.M  
  理论成本与应用成本(theory cost and practice cost)  qC6@  
  辅助生产成本分配(auxiliary production cost allocation) zJ)`snN|  
  期间,费用 .WLwAL  
  成本控制程序(procedure of cost control) &G!~@\tMg  
  成本记录(cost entry, cost recorder cost agenda) .cm9&&"Z  
  成本计算分批法(job costing method) 4s9q Q8?  
  成本计算分步法 a$K6b5`>Rs  
  直接人工成本差异(direct labor variance) 0SR[)ma  
  成本控制方法(cost control method)
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