论坛风格切换切换到宽版
  • 2861阅读
  • 0回复

[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]

上一主题 下一主题
离线jimson
 
发帖
2284
学分
13702
经验
13
精华
1
金币
45
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 {TXfi'\  
  股本 Share capital (u4'*[o\t  
  已归还投资 Investment returned d`UK mj  
  利润分配-其他转入 Profit appropriation - other transfer in I@oSRB  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve []jbzVwS2  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~8&P*oFC  
  利润分配-提取储备基金 Profit appropriation - reserve fund JU#m?4g  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [sNvCE$\]  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *X5<]{7c  
  利润分配-利润归还投资 Profit appropriation - return investment by profit r=HL!X Fk  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends cd|/ 4L 6  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U7''; w  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |It&1fz}  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ft^X[5G4L  
  期初未分配利润 Retained earnings, beginning of the year v|M T^.  
  资本公积-股本溢价 Capital surplus - share premium O\SH;y,N  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4,0 8`5{  
  资本公积-接受现金捐赠 Capital surplus - cash donation 1N[9\Yi  
  资本公积-股权投资准备 Capital surplus - investment reserve &5[B\yv  
  资本公积-拨款转入 Capital surplus - subsidiary uPy5<c  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation iR"6VO  
  资本公积-其他 Capital surplus - others ~h:(9q8NLC  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ejia4(Cd  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U[?f@.&  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GExr] 2r  
  盈余公积-储备基金 Surplus reserve - reserve fund zR4]buHnE  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund BRa9j:_b  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment O!t=,F1j  
  主营业务收入 Sales W&k@p9  
  主营业务成本 Cost of sales .D;6 r4S  
  主营业务税金及附加 Sales tax 8aJJ??o{  
  营业费用 Operating expenses Zoy)2E{  
  管理费用 General and administrative expenses +z[+kir  
  财务费用 Financial expenses  `-JVz{z  
  投资收益 Investment income .D*~UI  
  其他业务收入 Other operating income  =W&m{F96  
  营业外收入 Non-operating income 7GTDe'T  
  补贴收入 Subsidy income (*b<IGi;  
  其他业务支出 Other operating expenses Be9,m!on  
  营业外支出 Non-operating expenses qRR%aJ/  
  所得税 Income tax rog1  
  直接人工成本差异(direct labor variance) /M JI^\CA  
  直接材料成本差异(direct material variance) *\@RBJGF  
  在产品计价(work-in-process costing) ~MP |L?my  
  联产品成本计算(joint products costing) ?6]B6  
  生产成本汇总程序(accumulation process of procluction cost) G3 |x%/Fbp  
  制造费用差异(manufacturing expenses variance) 9)8Cf% <(  
  实际成本与估计成本(actual cost and estimated cost) !9{UBAh  
  工资费用分配(salary costs allocation) :+ mULUi  
  成本曲线(cost curve) }'?qUy3x  
  农业生产成本(agriculture production cost) dVk(R9 8  
  原始成本和重置成本(original cost and replacement cost) /OYa1,  
  工程施工成本 %NfXe[T  
  直接成本与间接成本(direct cost and indirect cost) 8#\|Y~P  
  可控成本(controllable cost) QT5pn5+ z  
  制造费用分配(manufacturing expenses allocation) Y9gw ('\w  
  理论成本与应用成本(theory cost and practice cost)  !^8X71W|  
  辅助生产成本分配(auxiliary production cost allocation) 2;j<{'  
  期间,费用 ( et W4p  
  成本控制程序(procedure of cost control) )&O6d .  
  成本记录(cost entry, cost recorder cost agenda) %% /8B  
  成本计算分批法(job costing method) TtF+~K  
  成本计算分步法 (@qPyM6~}  
  直接人工成本差异(direct labor variance) g*(z .  
  成本控制方法(cost control method)
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个