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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 }>>BKn   
  股本 Share capital Ee d2`~  
  已归还投资 Investment returned  GVe[)R  
  利润分配-其他转入 Profit appropriation - other transfer in c V=h 8F  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E\5t&jZr  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dFK/  
  利润分配-提取储备基金 Profit appropriation - reserve fund b<NI6z8\  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Js ~_8  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund WL+I)n8~  
  利润分配-利润归还投资 Profit appropriation - return investment by profit Az{Z=:(0  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends &+Xj%x.]  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ma,H<0R  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i_Ab0vye  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +.:- :  
  期初未分配利润 Retained earnings, beginning of the year .sgP3Ah  
  资本公积-股本溢价 Capital surplus - share premium 5_9mA4gs@  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *6?h,Dt L  
  资本公积-接受现金捐赠 Capital surplus - cash donation :[?hU}9  
  资本公积-股权投资准备 Capital surplus - investment reserve cE$7CSR  
  资本公积-拨款转入 Capital surplus - subsidiary 9])dLL0  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~A(fn:d  
  资本公积-其他 Capital surplus - others 5L'X3g  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Z`Rrv$M!  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qlNK }  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QJ\ o"c  
  盈余公积-储备基金 Surplus reserve - reserve fund -J[*fv@  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund ' cR||VX  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment gDa}8!+i  
  主营业务收入 Sales jTH,GF  
  主营业务成本 Cost of sales 9{]U6A*K0w  
  主营业务税金及附加 Sales tax Q,S~+bD(z  
  营业费用 Operating expenses buu~#m 1z  
  管理费用 General and administrative expenses 8m\* ~IX=  
  财务费用 Financial expenses K!;Z#$iw[  
  投资收益 Investment income 4"U/T 1&  
  其他业务收入 Other operating income ]yiwdQ  
  营业外收入 Non-operating income | U )  
  补贴收入 Subsidy income 7VduewKX8  
  其他业务支出 Other operating expenses b*&AIiT  
  营业外支出 Non-operating expenses * G!C 'w\$  
  所得税 Income tax 2+ m%f"  
  直接人工成本差异(direct labor variance) 50q(8F-N  
  直接材料成本差异(direct material variance) L3/m}AH,  
  在产品计价(work-in-process costing) @8{-B;   
  联产品成本计算(joint products costing) NitsUg@<  
  生产成本汇总程序(accumulation process of procluction cost) F9IrbLS9c  
  制造费用差异(manufacturing expenses variance) MH7 n@.t  
  实际成本与估计成本(actual cost and estimated cost) xkV (E!O  
  工资费用分配(salary costs allocation) x]{ }y_  
  成本曲线(cost curve) ia6%>^  
  农业生产成本(agriculture production cost) F,5~a_GP?  
  原始成本和重置成本(original cost and replacement cost) '_oWpz pe  
  工程施工成本 5+Fr/C  
  直接成本与间接成本(direct cost and indirect cost) wyJ+~  
  可控成本(controllable cost) jwhc;y  
  制造费用分配(manufacturing expenses allocation) 9K,PT.c  
  理论成本与应用成本(theory cost and practice cost) EIQ`?8KSR  
  辅助生产成本分配(auxiliary production cost allocation) ]wb^5H  
  期间,费用 |Lf>Z2E  
  成本控制程序(procedure of cost control) [@ >}  
  成本记录(cost entry, cost recorder cost agenda) $FXlH;_7  
  成本计算分批法(job costing method) Sy()r 6n  
  成本计算分步法 wr>[Eo@%\  
  直接人工成本差异(direct labor variance) Wg{ 9X#|  
  成本控制方法(cost control method)
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