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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 u2 7S %2P  
  股本 Share capital QW2?n`Fa9-  
  已归还投资 Investment returned P2On k l  
  利润分配-其他转入 Profit appropriation - other transfer in CQ<8P86gt  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |B eA==  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8zAg;b [  
  利润分配-提取储备基金 Profit appropriation - reserve fund JfkTw~'R  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =:4?>2)  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2sUbiDe-  
  利润分配-利润归还投资 Profit appropriation - return investment by profit sv' Gt1&"Z  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends KCD 5*xH  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YX_vv!-]  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zHV|-R  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )6G " *  
  期初未分配利润 Retained earnings, beginning of the year 9<v}LeX  
  资本公积-股本溢价 Capital surplus - share premium f4 Q( 1(C  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xo(k?+P>.  
  资本公积-接受现金捐赠 Capital surplus - cash donation ?s%v 3T  
  资本公积-股权投资准备 Capital surplus - investment reserve ' X}7]y  
  资本公积-拨款转入 Capital surplus - subsidiary 6%%PP8.F  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9Fk4|+OJ  
  资本公积-其他 Capital surplus - others :Dayv6g  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rhIGOk1k  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?ZaD=nh$mK  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bK<}0Ja[  
  盈余公积-储备基金 Surplus reserve - reserve fund o_O+u%y  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund ) o xIzF  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9 Va40X1  
  主营业务收入 Sales a!D*)z Y  
  主营业务成本 Cost of sales .liyC~YW  
  主营业务税金及附加 Sales tax ` dO}L  
  营业费用 Operating expenses @89I#t6A.  
  管理费用 General and administrative expenses {S *!B  
  财务费用 Financial expenses Mb/L~gd"  
  投资收益 Investment income y^G>{?Tha  
  其他业务收入 Other operating income 9^!wUwB  
  营业外收入 Non-operating income 0V3gKd7  
  补贴收入 Subsidy income #X5hS w;  
  其他业务支出 Other operating expenses E+z18Lf?  
  营业外支出 Non-operating expenses 2h<U  
  所得税 Income tax [ fxuUmU  
  直接人工成本差异(direct labor variance) 8?1o<8hV  
  直接材料成本差异(direct material variance) 5q Rc4d'  
  在产品计价(work-in-process costing) Af9+HI O  
  联产品成本计算(joint products costing) e />:K' {  
  生产成本汇总程序(accumulation process of procluction cost) YDFCGA  
  制造费用差异(manufacturing expenses variance) 61Bhm:O5W  
  实际成本与估计成本(actual cost and estimated cost) -;>#3 O-  
  工资费用分配(salary costs allocation) G'9{a'  
  成本曲线(cost curve) }/p/pVz  
  农业生产成本(agriculture production cost) d=y0yq{L  
  原始成本和重置成本(original cost and replacement cost) sPy2/7Wqd  
  工程施工成本 ~.6|dw\p!  
  直接成本与间接成本(direct cost and indirect cost) cOb4c*  
  可控成本(controllable cost) G?/c/rG  
  制造费用分配(manufacturing expenses allocation) UiIF6-ZZ!  
  理论成本与应用成本(theory cost and practice cost) f05=Mc&)  
  辅助生产成本分配(auxiliary production cost allocation) Qci$YTwl>  
  期间,费用 .=XD)>$  
  成本控制程序(procedure of cost control) LN^UC$[tk  
  成本记录(cost entry, cost recorder cost agenda) @KA1"Wb_  
  成本计算分批法(job costing method) %2D17*eK  
  成本计算分步法 i3PKqlp.  
  直接人工成本差异(direct labor variance) 4LsHs   
  成本控制方法(cost control method)
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