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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 ]p GL`ge5  
  股本 Share capital &`r-.&Y  
  已归还投资 Investment returned /Iokf@5  
  利润分配-其他转入 Profit appropriation - other transfer in P|E| $)m  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "Gzz4D  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v{N`.~,^  
  利润分配-提取储备基金 Profit appropriation - reserve fund E CuH%b^,  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y\P8 v  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M FMs[+2_o  
  利润分配-利润归还投资 Profit appropriation - return investment by profit |aS.a&vwR  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends U9 s&  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &PHTpkaam  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {\1?ZrCI&  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bsli0FJSh'  
  期初未分配利润 Retained earnings, beginning of the year $8h%a 8I  
  资本公积-股本溢价 Capital surplus - share premium eC4[AX6e  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lrE5^;/s1  
  资本公积-接受现金捐赠 Capital surplus - cash donation J yK3{wYS  
  资本公积-股权投资准备 Capital surplus - investment reserve Of#u  
  资本公积-拨款转入 Capital surplus - subsidiary h7oo7AP  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^uc=f2=>,  
  资本公积-其他 Capital surplus - others R) h#Vc(  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SKN`2hD  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve adcE'fA<_  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Gb6'n$g  
  盈余公积-储备基金 Surplus reserve - reserve fund JXQO~zj  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ll't>)  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment =y*IfG9b  
  主营业务收入 Sales jB2[(  
  主营业务成本 Cost of sales nR~@#P\  
  主营业务税金及附加 Sales tax ;igIZ$&  
  营业费用 Operating expenses h(dvZ= %  
  管理费用 General and administrative expenses F/ {!tx  
  财务费用 Financial expenses %[TR^Th6  
  投资收益 Investment income 5C ]x!>kX  
  其他业务收入 Other operating income ~ .g@hS8>  
  营业外收入 Non-operating income `U_)98  
  补贴收入 Subsidy income PC8Q"O  
  其他业务支出 Other operating expenses Bsvr?|L\  
  营业外支出 Non-operating expenses cuI T Y^6  
  所得税 Income tax lUZ+YD4  
  直接人工成本差异(direct labor variance) JH9J5%sp  
  直接材料成本差异(direct material variance) Rhs/3O8k  
  在产品计价(work-in-process costing) bAqA1y3=  
  联产品成本计算(joint products costing) r l%  
  生产成本汇总程序(accumulation process of procluction cost) Zu[su >\  
  制造费用差异(manufacturing expenses variance) DyQy^G'%l  
  实际成本与估计成本(actual cost and estimated cost) qyTU8Wp  
  工资费用分配(salary costs allocation) ~36!?&eA8  
  成本曲线(cost curve) f$$/H>MJ  
  农业生产成本(agriculture production cost) {!L~@r  
  原始成本和重置成本(original cost and replacement cost) ;6$jf:2m  
  工程施工成本 C1)!f j=  
  直接成本与间接成本(direct cost and indirect cost) Bwxd&;E  
  可控成本(controllable cost) 6bC3O4Rw  
  制造费用分配(manufacturing expenses allocation) 2[W&s&  
  理论成本与应用成本(theory cost and practice cost) ZY+qA   
  辅助生产成本分配(auxiliary production cost allocation) 5t]H?b8  
  期间,费用 Jnov<+  
  成本控制程序(procedure of cost control) Q1 97mN+0  
  成本记录(cost entry, cost recorder cost agenda) Y:[u1~a  
  成本计算分批法(job costing method) ~$^XP.a.  
  成本计算分步法 L="}E rmK  
  直接人工成本差异(direct labor variance) :"c*s4  
  成本控制方法(cost control method)
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