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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 I.k *GW  
  股本 Share capital ^`>/.gL  
  已归还投资 Investment returned h2""9aP !  
  利润分配-其他转入 Profit appropriation - other transfer in ,WB{i^TD  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u-5{U -^_  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /~f'}]W  
  利润分配-提取储备基金 Profit appropriation - reserve fund H DFOA  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund FG*r'tC~r  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /RC7"QzL  
  利润分配-利润归还投资 Profit appropriation - return investment by profit ]wG{!0pl  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends J~UuS+Ufv  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P}7'm M  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p"ZG%Ow5Q]  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :A'y+MnK<  
  期初未分配利润 Retained earnings, beginning of the year s+?zL~t  
  资本公积-股本溢价 Capital surplus - share premium 7{I0s;R  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r? E)obE  
  资本公积-接受现金捐赠 Capital surplus - cash donation fDU !~/#  
  资本公积-股权投资准备 Capital surplus - investment reserve [^98fAlz6  
  资本公积-拨款转入 Capital surplus - subsidiary xx%j.zDI]  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation _8_R 1s  
  资本公积-其他 Capital surplus - others w T8DSq  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve FE| JHh$  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <;Zmjeb+#  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Hn+~5@.  
  盈余公积-储备基金 Surplus reserve - reserve fund l3I:Q^x@  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund pohp&Tc m  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment y ~!Zg}o  
  主营业务收入 Sales s{\8om '-  
  主营业务成本 Cost of sales +Kbjzh3<wG  
  主营业务税金及附加 Sales tax f5VLw`m}.8  
  营业费用 Operating expenses XBu"-(  
  管理费用 General and administrative expenses WuUk9_ g  
  财务费用 Financial expenses 65$+{ s  
  投资收益 Investment income uH- l%17  
  其他业务收入 Other operating income U7}yi$WT  
  营业外收入 Non-operating income )g#T9tx2D  
  补贴收入 Subsidy income CxOob1@  
  其他业务支出 Other operating expenses Ata:^qI  
  营业外支出 Non-operating expenses %oa-WmWm  
  所得税 Income tax tm RXgTS  
  直接人工成本差异(direct labor variance) NzOx0WLF  
  直接材料成本差异(direct material variance) ryUQU^v  
  在产品计价(work-in-process costing) peuZ&yK+"  
  联产品成本计算(joint products costing) .p]RKS=(:  
  生产成本汇总程序(accumulation process of procluction cost) iYm-tsER;  
  制造费用差异(manufacturing expenses variance) `1{ZqRFQ  
  实际成本与估计成本(actual cost and estimated cost) /,&<6c-Q@W  
  工资费用分配(salary costs allocation) 9YQb &  
  成本曲线(cost curve)  J^5So  
  农业生产成本(agriculture production cost) _w+:Dv~*a  
  原始成本和重置成本(original cost and replacement cost) })8N5C+KU  
  工程施工成本 aPfO$b:  
  直接成本与间接成本(direct cost and indirect cost) GmEJhr.3`=  
  可控成本(controllable cost) udUyh%n  
  制造费用分配(manufacturing expenses allocation) )SRefW .v  
  理论成本与应用成本(theory cost and practice cost) >xYpNtEs  
  辅助生产成本分配(auxiliary production cost allocation) 2E/"hQw  
  期间,费用 +LZLy9iKt  
  成本控制程序(procedure of cost control) =eXU@B  
  成本记录(cost entry, cost recorder cost agenda) e~[/i\  
  成本计算分批法(job costing method) i8[t=6Rm@  
  成本计算分步法 Ou!2 [oe@M  
  直接人工成本差异(direct labor variance) xH(lm2kvT  
  成本控制方法(cost control method)
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