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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 U`8^N.Snrp  
  股本 Share capital nDoiG#N0  
  已归还投资 Investment returned P(YG@  
  利润分配-其他转入 Profit appropriation - other transfer in " JQt#[9l  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zvK5Zxl  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Wc`J`&#.#  
  利润分配-提取储备基金 Profit appropriation - reserve fund 7gdU9c/q,  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund skC|io-Zv  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #ejw@bd  
  利润分配-利润归还投资 Profit appropriation - return investment by profit >`rNT|rg  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends C^\ *|=*\  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ! =h|&Vta  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *n|0\V<  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vxilQp  
  期初未分配利润 Retained earnings, beginning of the year ,GXfy9x7U  
  资本公积-股本溢价 Capital surplus - share premium SJ WP8+  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]ZryY EB  
  资本公积-接受现金捐赠 Capital surplus - cash donation ,Dii?P  
  资本公积-股权投资准备 Capital surplus - investment reserve afP&+ 5t@O  
  资本公积-拨款转入 Capital surplus - subsidiary k1$2a8 ja  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation tM PX vE  
  资本公积-其他 Capital surplus - others r~D~7MNl  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k vgs $  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pJ*#aH[ySP  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @BHS5^|  
  盈余公积-储备基金 Surplus reserve - reserve fund yzM+28}L<I  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]Re~V{uh  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment w#G=Z_Tt  
  主营业务收入 Sales 4gkV]" H!  
  主营业务成本 Cost of sales Jr>S/]"  
  主营业务税金及附加 Sales tax mTuB*  
  营业费用 Operating expenses \gI:`>- x  
  管理费用 General and administrative expenses >2Qqa;nx|  
  财务费用 Financial expenses p,AD!~n`  
  投资收益 Investment income - C'X4C+  
  其他业务收入 Other operating income kFIB lPV  
  营业外收入 Non-operating income :@@A  
  补贴收入 Subsidy income `j!2uRFe>  
  其他业务支出 Other operating expenses yL3<X w|  
  营业外支出 Non-operating expenses ?"8A^ ^  
  所得税 Income tax ssJDa f79  
  直接人工成本差异(direct labor variance) noUZ9M|hz  
  直接材料成本差异(direct material variance) + S5_J&~  
  在产品计价(work-in-process costing) L]}RSE2  
  联产品成本计算(joint products costing) k'I_,Z<,  
  生产成本汇总程序(accumulation process of procluction cost) UK <DcM~n  
  制造费用差异(manufacturing expenses variance) IL6f~!  
  实际成本与估计成本(actual cost and estimated cost) Ualq>J5-m-  
  工资费用分配(salary costs allocation) (~pEro]?+)  
  成本曲线(cost curve) F)5B[.ce  
  农业生产成本(agriculture production cost) C8W`Oly:]  
  原始成本和重置成本(original cost and replacement cost) } @fu~V/  
  工程施工成本 <sCq x/L  
  直接成本与间接成本(direct cost and indirect cost) 7+!7]'V  
  可控成本(controllable cost) $H:h(ia:  
  制造费用分配(manufacturing expenses allocation) GWqY$YT  
  理论成本与应用成本(theory cost and practice cost) `i)ePiE  
  辅助生产成本分配(auxiliary production cost allocation) 5f*'wA  
  期间,费用 U1 HD~  
  成本控制程序(procedure of cost control) Mm7n?kb6  
  成本记录(cost entry, cost recorder cost agenda) ;7n*PBUJJ  
  成本计算分批法(job costing method) dbUZGn~  
  成本计算分步法 hC, -9c  
  直接人工成本差异(direct labor variance) BSu)O~s  
  成本控制方法(cost control method)
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