论坛风格切换切换到宽版
  • 3669阅读
  • 0回复

[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]

上一主题 下一主题
离线jimson
 
发帖
2284
学分
13702
经验
13
精华
1
金币
45
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 jP{W|9@ (  
  股本 Share capital hv6w=? 7  
  已归还投资 Investment returned &ND8^lR=Y;  
  利润分配-其他转入 Profit appropriation - other transfer in E&RiEhuv  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;)SWUXa;{  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve pYtvenBy  
  利润分配-提取储备基金 Profit appropriation - reserve fund /IkSgKJiz\  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund P XH"%vVF  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J [?7`6\M  
  利润分配-利润归还投资 Profit appropriation - return investment by profit .;:jGe(  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends *1>zE>nlP  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ? eU=xO  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _F"o0K!u  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1 Ar6hA  
  期初未分配利润 Retained earnings, beginning of the year ,)CRozC\}K  
  资本公积-股本溢价 Capital surplus - share premium ?puZqVu5  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Hf ]w  
  资本公积-接受现金捐赠 Capital surplus - cash donation --32kuF&(  
  资本公积-股权投资准备 Capital surplus - investment reserve PN +<C7/  
  资本公积-拨款转入 Capital surplus - subsidiary UP*\p79oO  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation (16U]s  
  资本公积-其他 Capital surplus - others p?#cn   
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xIrRFK9[Q  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  =Y0>b4  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >`@c9 m  
  盈余公积-储备基金 Surplus reserve - reserve fund $;ssW"7~Qn  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund L'*P;z7<  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment TsX(=N_  
  主营业务收入 Sales XQH wu  
  主营业务成本 Cost of sales fuwv,[m  
  主营业务税金及附加 Sales tax "(U%Vg|)  
  营业费用 Operating expenses z ]d^%>Ef  
  管理费用 General and administrative expenses @`hnp:  
  财务费用 Financial expenses RgPY,\_9+  
  投资收益 Investment income 6*cY[R|q!  
  其他业务收入 Other operating income )/:r $n7  
  营业外收入 Non-operating income P/'9k0zs)  
  补贴收入 Subsidy income H,? )6pZ  
  其他业务支出 Other operating expenses W/U_:^[-  
  营业外支出 Non-operating expenses Q]?Lg  
  所得税 Income tax SiM1Go}#  
  直接人工成本差异(direct labor variance) gEE6O%]g  
  直接材料成本差异(direct material variance) '+ 8.nN  
  在产品计价(work-in-process costing) frYPC Irj  
  联产品成本计算(joint products costing) !A6l\_  
  生产成本汇总程序(accumulation process of procluction cost) !Gphs`YI  
  制造费用差异(manufacturing expenses variance) Rilr)$  
  实际成本与估计成本(actual cost and estimated cost) Ix"hl0Kh  
  工资费用分配(salary costs allocation) Tath9wlv6;  
  成本曲线(cost curve) ice7J2r_  
  农业生产成本(agriculture production cost) Xgy)Z:R  
  原始成本和重置成本(original cost and replacement cost) Of R\8hAY  
  工程施工成本 =h083|y>  
  直接成本与间接成本(direct cost and indirect cost) +hz^( I7  
  可控成本(controllable cost) &I[ITp6y 0  
  制造费用分配(manufacturing expenses allocation) ATeXOe  
  理论成本与应用成本(theory cost and practice cost) 4-?'gN_  
  辅助生产成本分配(auxiliary production cost allocation) *L%i-Wg"  
  期间,费用 is 3nLm(  
  成本控制程序(procedure of cost control) Wgh4DhAW  
  成本记录(cost entry, cost recorder cost agenda) j'?^<4i  
  成本计算分批法(job costing method) bi fi02  
  成本计算分步法 U2tsHm.O  
  直接人工成本差异(direct labor variance) x bG'![OX  
  成本控制方法(cost control method)
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个