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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 Iy c')\W&  
  股本 Share capital lwY{rWo  
  已归还投资 Investment returned &R5M&Iw L  
  利润分配-其他转入 Profit appropriation - other transfer in dt \O7Rjw8  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vlPE8U =  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $U8ap4EXM  
  利润分配-提取储备基金 Profit appropriation - reserve fund d|o"QYX  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xlwsZ m{V  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9{TOFjsF  
  利润分配-利润归还投资 Profit appropriation - return investment by profit 1|nB\ xgu  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends GDcV1$NA  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ky~x4_y5  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @[FFYVru  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Hug{9Hr3.  
  期初未分配利润 Retained earnings, beginning of the year :_aY:`  
  资本公积-股本溢价 Capital surplus - share premium ^=W&p%Y(!  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve CYn}wkz  
  资本公积-接受现金捐赠 Capital surplus - cash donation N |~&Q!A&  
  资本公积-股权投资准备 Capital surplus - investment reserve ]bR'J\Fwl  
  资本公积-拨款转入 Capital surplus - subsidiary SW; b E  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZH}NlEn  
  资本公积-其他 Capital surplus - others 41zeN++  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E, v1F!  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )m'_>-`^:  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ua[\npz5  
  盈余公积-储备基金 Surplus reserve - reserve fund # _7c>gn  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund  ~Afs  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment r{TNPa6!  
  主营业务收入 Sales os.x|R]_  
  主营业务成本 Cost of sales eLTNnz  
  主营业务税金及附加 Sales tax dXDD/8E  
  营业费用 Operating expenses lET)<V(Y  
  管理费用 General and administrative expenses .Ep3~9TB W  
  财务费用 Financial expenses ~ZNhU;%YW  
  投资收益 Investment income wMUnZHd{|  
  其他业务收入 Other operating income JdRs=#X  
  营业外收入 Non-operating income >ahj|pm  
  补贴收入 Subsidy income MYPcH\K$h  
  其他业务支出 Other operating expenses Sy'>JHx  
  营业外支出 Non-operating expenses yT n@p(J  
  所得税 Income tax </=PN1=A  
  直接人工成本差异(direct labor variance) |pgkl`  
  直接材料成本差异(direct material variance) &\H5*A.HkA  
  在产品计价(work-in-process costing) <^\r9Qxl  
  联产品成本计算(joint products costing) 1P[Lz!C  
  生产成本汇总程序(accumulation process of procluction cost) 8`t%QhE2  
  制造费用差异(manufacturing expenses variance) A;!FtD/  
  实际成本与估计成本(actual cost and estimated cost) d0=nAZZ  
  工资费用分配(salary costs allocation) .'a|St  
  成本曲线(cost curve) II8nz[s  
  农业生产成本(agriculture production cost) %:,=J  
  原始成本和重置成本(original cost and replacement cost) 8bGq"!w-  
  工程施工成本 ,$]q2aL  
  直接成本与间接成本(direct cost and indirect cost) } 8P}L@q  
  可控成本(controllable cost) 9y5 \4&v  
  制造费用分配(manufacturing expenses allocation) XZInu5(  
  理论成本与应用成本(theory cost and practice cost) PsgzDhRv  
  辅助生产成本分配(auxiliary production cost allocation) $"8k|^Z3  
  期间,费用 'O`3FI  
  成本控制程序(procedure of cost control) 9CNHjs+-}s  
  成本记录(cost entry, cost recorder cost agenda) *Vl =PNn-  
  成本计算分批法(job costing method) ;Wa{q.)  
  成本计算分步法 /wTf&_"mTL  
  直接人工成本差异(direct labor variance) KVR}Tp/R  
  成本控制方法(cost control method)
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