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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 hrO9_B|#  
  股本 Share capital BJ\81 R  
  已归还投资 Investment returned ,`OQAJ)>  
  利润分配-其他转入 Profit appropriation - other transfer in SSbx[<E3  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "'GhE+>Z  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ._t1eb`m{  
  利润分配-提取储备基金 Profit appropriation - reserve fund +Wgfxk'{  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f& \ Bs8la  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund DajN1}]  
  利润分配-利润归还投资 Profit appropriation - return investment by profit I-1NZgv  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends fP6 .  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?RIf0;G  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends e2K9CE.O  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares KK5_;<  
  期初未分配利润 Retained earnings, beginning of the year Fa\jVFIQ  
  资本公积-股本溢价 Capital surplus - share premium )FmIL(v u  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @/ nGc9h  
  资本公积-接受现金捐赠 Capital surplus - cash donation Ml;` *;  
  资本公积-股权投资准备 Capital surplus - investment reserve i~AReJxt7  
  资本公积-拨款转入 Capital surplus - subsidiary 4*9t:D|}  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation GKOl{och  
  资本公积-其他 Capital surplus - others QSn18V>{  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _<DOA:'v  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qJf\,7mi  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Mu-kvgO`L  
  盈余公积-储备基金 Surplus reserve - reserve fund #U7pT! F x  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ww\ WuaY  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment <3/_'/C  
  主营业务收入 Sales )n 1[#x^I  
  主营业务成本 Cost of sales `u R`O9)e  
  主营业务税金及附加 Sales tax aG]^8`~>'  
  营业费用 Operating expenses uFb 9Ic]`  
  管理费用 General and administrative expenses 5W&L cBB  
  财务费用 Financial expenses >M!LC  
  投资收益 Investment income >dJ~  
  其他业务收入 Other operating income '*&dP"  
  营业外收入 Non-operating income _ h1eW9q  
  补贴收入 Subsidy income "wg$ H1K  
  其他业务支出 Other operating expenses  +Mhk<A[s  
  营业外支出 Non-operating expenses nT +ZSr  
  所得税 Income tax P,a9B2  
  直接人工成本差异(direct labor variance) E/wxX#]\  
  直接材料成本差异(direct material variance) LH=^3Gw  
  在产品计价(work-in-process costing) C^;8M'8z0  
  联产品成本计算(joint products costing) m[iQ7/  
  生产成本汇总程序(accumulation process of procluction cost) =$L+J O  
  制造费用差异(manufacturing expenses variance) $$W2{vr7+  
  实际成本与估计成本(actual cost and estimated cost) '1xhP}'3)  
  工资费用分配(salary costs allocation) I{WP:]"Yf  
  成本曲线(cost curve) A>e-eD xi  
  农业生产成本(agriculture production cost) rnQ_0d  
  原始成本和重置成本(original cost and replacement cost) } XhL`%  
  工程施工成本 dKC*QHU  
  直接成本与间接成本(direct cost and indirect cost) @D=%J!!*  
  可控成本(controllable cost) -*~ @?  
  制造费用分配(manufacturing expenses allocation) 0!KYi_3  
  理论成本与应用成本(theory cost and practice cost) I1l^0@J   
  辅助生产成本分配(auxiliary production cost allocation) zxIP-QaA  
  期间,费用 f-|zh#L  
  成本控制程序(procedure of cost control) ]4V1]  
  成本记录(cost entry, cost recorder cost agenda) V/#J>-os}W  
  成本计算分批法(job costing method) b SgbvnJ  
  成本计算分步法 k9<UDg_ Y  
  直接人工成本差异(direct labor variance) 6&0G'PMf  
  成本控制方法(cost control method)
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