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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 "]"0d[d  
  股本 Share capital I7vP*YE 7F  
  已归还投资 Investment returned Q+1ot,R  
  利润分配-其他转入 Profit appropriation - other transfer in *z[vp2 TN  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve QD.5o S  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jnqp" Ult>  
  利润分配-提取储备基金 Profit appropriation - reserve fund F/2cQ .u2  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund P"NI> HM  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QjLU@?&  
  利润分配-利润归还投资 Profit appropriation - return investment by profit &m--}  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends zh) &6'S\  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |&@q$d  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZSNbf|ldiE  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares IX+Jf? &^  
  期初未分配利润 Retained earnings, beginning of the year !5dn7Wuj  
  资本公积-股本溢价 Capital surplus - share premium "1s ]74  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZJ{DW4#t  
  资本公积-接受现金捐赠 Capital surplus - cash donation lH3.q4D 5  
  资本公积-股权投资准备 Capital surplus - investment reserve D:9 ^^uVp  
  资本公积-拨款转入 Capital surplus - subsidiary `: lcN0n  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9SeGkwec?$  
  资本公积-其他 Capital surplus - others #m|el@)  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?`TJ0("z"  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =+X*$'<J  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7ZI{A*^vB  
  盈余公积-储备基金 Surplus reserve - reserve fund /eHf 8l  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund bpsyO>lx/  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment d*+}_EV)Y3  
  主营业务收入 Sales N d>zq  
  主营业务成本 Cost of sales .g/!u(iy  
  主营业务税金及附加 Sales tax >IQ&*Bb  
  营业费用 Operating expenses sA6Hk B.  
  管理费用 General and administrative expenses .U(6])%;@  
  财务费用 Financial expenses ANPG3^w  
  投资收益 Investment income cPIyD?c  
  其他业务收入 Other operating income L\ysy2E0  
  营业外收入 Non-operating income _LF'0s*  
  补贴收入 Subsidy income pJg:afCg  
  其他业务支出 Other operating expenses w'}s'gGE  
  营业外支出 Non-operating expenses <@`K^g;W  
  所得税 Income tax m@nGXl'!  
  直接人工成本差异(direct labor variance) 7eq.U yUxs  
  直接材料成本差异(direct material variance) ^I/(9KP#  
  在产品计价(work-in-process costing) nxN("$'cq  
  联产品成本计算(joint products costing) f]1 $`  
  生产成本汇总程序(accumulation process of procluction cost) Db2#QQ  
  制造费用差异(manufacturing expenses variance) 9I 6^-m@:  
  实际成本与估计成本(actual cost and estimated cost) <;i&-,  
  工资费用分配(salary costs allocation) ~oOv/1v},  
  成本曲线(cost curve) TPb&";4ROf  
  农业生产成本(agriculture production cost) S ?t `/"O  
  原始成本和重置成本(original cost and replacement cost) QPVr:+\B{  
  工程施工成本 ])pX)(a  
  直接成本与间接成本(direct cost and indirect cost) %/zHL?RqJ  
  可控成本(controllable cost) W9cvxsox  
  制造费用分配(manufacturing expenses allocation) |QzJHP @  
  理论成本与应用成本(theory cost and practice cost) Uj 3{c  
  辅助生产成本分配(auxiliary production cost allocation) M/V"Ke"N  
  期间,费用 VII`qbxT  
  成本控制程序(procedure of cost control) )FB<gCh7X  
  成本记录(cost entry, cost recorder cost agenda) yq3"VFh3d  
  成本计算分批法(job costing method) Bptt"  
  成本计算分步法 XF{2'x_R  
  直接人工成本差异(direct labor variance) J'cE@(US  
  成本控制方法(cost control method)
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