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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 uJw?5kEbv<  
  股本 Share capital uX_H;,n  
  已归还投资 Investment returned +A| Bc~2!  
  利润分配-其他转入 Profit appropriation - other transfer in mUBy*.  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v:t;Uk^Y  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0*gvHVd/l  
  利润分配-提取储备基金 Profit appropriation - reserve fund n{tc{LII/  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $.PRav  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund DrJ?bG;[  
  利润分配-利润归还投资 Profit appropriation - return investment by profit u8Ys2KLpL  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends u]yy%@U1  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1'~Xn 4 f  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $n\Pw  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wQhNQ(H~\  
  期初未分配利润 Retained earnings, beginning of the year ,mHME~  
  资本公积-股本溢价 Capital surplus - share premium %K6veB{M  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lvW T  
  资本公积-接受现金捐赠 Capital surplus - cash donation 9@ k8$@  
  资本公积-股权投资准备 Capital surplus - investment reserve EA"hie7  
  资本公积-拨款转入 Capital surplus - subsidiary yHeL&H  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation 586P~C[ic  
  资本公积-其他 Capital surplus - others L;Ff(0x|  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6{h\CU}"  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /2tA n  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {wqT$( (<  
  盈余公积-储备基金 Surplus reserve - reserve fund  Rb6BY-/J  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund /K:r4Kw  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment F Z"n6hWA  
  主营业务收入 Sales UB$}`39@  
  主营业务成本 Cost of sales .j ]tzX  
  主营业务税金及附加 Sales tax b>ai"!  
  营业费用 Operating expenses OX_y"]utU  
  管理费用 General and administrative expenses aI=p_+.h  
  财务费用 Financial expenses 3&hR#;,"X  
  投资收益 Investment income cl& w/OJ#  
  其他业务收入 Other operating income I\l&'Q^0@  
  营业外收入 Non-operating income :""Hyj Y!  
  补贴收入 Subsidy income  6}"%>9  
  其他业务支出 Other operating expenses `16'qc  
  营业外支出 Non-operating expenses m<CrkKfpG  
  所得税 Income tax E'08'8y  
  直接人工成本差异(direct labor variance) P5Xp #pa  
  直接材料成本差异(direct material variance) j~q 7v `":  
  在产品计价(work-in-process costing) V(';2[)  
  联产品成本计算(joint products costing) )z[C=  
  生产成本汇总程序(accumulation process of procluction cost) \c_g9Iqa  
  制造费用差异(manufacturing expenses variance) iLy^U*yK  
  实际成本与估计成本(actual cost and estimated cost) (TZK~+]@sb  
  工资费用分配(salary costs allocation) PCT&d)}  
  成本曲线(cost curve) F2N"aQ&  
  农业生产成本(agriculture production cost) x-%O1frc  
  原始成本和重置成本(original cost and replacement cost) dxeiN#(XT  
  工程施工成本 &g :( I  
  直接成本与间接成本(direct cost and indirect cost) VVJ0?G (?  
  可控成本(controllable cost) ,=)DykP  
  制造费用分配(manufacturing expenses allocation) "Bd-h|J  
  理论成本与应用成本(theory cost and practice cost) [ V.67_~  
  辅助生产成本分配(auxiliary production cost allocation) /~,*DH$)  
  期间,费用 FL mD?nw  
  成本控制程序(procedure of cost control) ?_eLrz4>L^  
  成本记录(cost entry, cost recorder cost agenda) Ed=/w6<  
  成本计算分批法(job costing method) 5226 &N  
  成本计算分步法 - Jaee,P  
  直接人工成本差异(direct labor variance) f^p BXz9&=  
  成本控制方法(cost control method)
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