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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 -#b-@sD  
  股本 Share capital gFvFd:"uZ  
  已归还投资 Investment returned DU7kZ  
  利润分配-其他转入 Profit appropriation - other transfer in rbnu:+!  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <?P UF,  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i&^?p|eKa  
  利润分配-提取储备基金 Profit appropriation - reserve fund }TRr*] P<%  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5FHpJlFK,  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S\Qh#y FT  
  利润分配-利润归还投资 Profit appropriation - return investment by profit >R?EJ;h  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends }[PbA4l.g  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gU/\'~HG  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %2<chq  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sHe:h XG'  
  期初未分配利润 Retained earnings, beginning of the year BNg\;2r  
  资本公积-股本溢价 Capital surplus - share premium Z{/C4" F  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dCcV$BX,K  
  资本公积-接受现金捐赠 Capital surplus - cash donation [^W4%S  
  资本公积-股权投资准备 Capital surplus - investment reserve J%xp1/= 2  
  资本公积-拨款转入 Capital surplus - subsidiary O'm&S?>  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1+o>#8D  
  资本公积-其他 Capital surplus - others 3vOI=ar=L~  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )%C482GO-  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B[-%A!3 F  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dH!k {3bL  
  盈余公积-储备基金 Surplus reserve - reserve fund 4(&00#Yxg2  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund doXd6q4H  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment G#Z%jO-XN  
  主营业务收入 Sales /U)w:B+p/g  
  主营业务成本 Cost of sales bE^Z;q19  
  主营业务税金及附加 Sales tax -nO('(t  
  营业费用 Operating expenses \ +v_6F  
  管理费用 General and administrative expenses w"-bO ~5h  
  财务费用 Financial expenses ls,gQ]B:P  
  投资收益 Investment income p&_a kQj  
  其他业务收入 Other operating income S'Q$N-Dy  
  营业外收入 Non-operating income -z0,IYG }  
  补贴收入 Subsidy income bqf=;Nvog  
  其他业务支出 Other operating expenses 9XS+W w7  
  营业外支出 Non-operating expenses ;oC85I  
  所得税 Income tax U%_a@&<  
  直接人工成本差异(direct labor variance) 1_/\{quE  
  直接材料成本差异(direct material variance) 2=!/)hw}  
  在产品计价(work-in-process costing) pZGs o  
  联产品成本计算(joint products costing) ,y2ur2  
  生产成本汇总程序(accumulation process of procluction cost) ,D3q8?j  
  制造费用差异(manufacturing expenses variance) nAd 4g|  
  实际成本与估计成本(actual cost and estimated cost) -H.;73Kb[  
  工资费用分配(salary costs allocation) RGLwtN  
  成本曲线(cost curve) Y*f7& '[  
  农业生产成本(agriculture production cost) LjXtOF  
  原始成本和重置成本(original cost and replacement cost) <g,k[  
  工程施工成本 .6$ST Ksr  
  直接成本与间接成本(direct cost and indirect cost) 6! g3Juh  
  可控成本(controllable cost) ;'ts dsu}  
  制造费用分配(manufacturing expenses allocation) ClVMZ  
  理论成本与应用成本(theory cost and practice cost) BD=;4SLT  
  辅助生产成本分配(auxiliary production cost allocation) Li Qs;$V  
  期间,费用 r9s1\7]x  
  成本控制程序(procedure of cost control) 0+r/>-3]  
  成本记录(cost entry, cost recorder cost agenda) 5yxZ 5Ni!  
  成本计算分批法(job costing method) m^T$H_*;  
  成本计算分步法 I U 4[}x  
  直接人工成本差异(direct labor variance) -mX _I{BJ  
  成本控制方法(cost control method)
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