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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 hC[ =e`j  
  股本 Share capital u@1 2:U$  
  已归还投资 Investment returned )r^vrCNy>  
  利润分配-其他转入 Profit appropriation - other transfer in @^T~W^+  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nNq<x^@8 3  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 793 15A  
  利润分配-提取储备基金 Profit appropriation - reserve fund a*-9n-U@[k  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !KMl'kswe:  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /{f"0]-RA  
  利润分配-利润归还投资 Profit appropriation - return investment by profit &Ts!#OcB,  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends Li]bU   
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XwUa|"X6  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qCg<g  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (>vyWd]  
  期初未分配利润 Retained earnings, beginning of the year .u>[m.  
  资本公积-股本溢价 Capital surplus - share premium {.542}A  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aX`uF<c9  
  资本公积-接受现金捐赠 Capital surplus - cash donation Pr1q X5>=  
  资本公积-股权投资准备 Capital surplus - investment reserve "]#Ij6ml  
  资本公积-拨款转入 Capital surplus - subsidiary <4+P37^ ~  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ym 1vq=  
  资本公积-其他 Capital surplus - others yAfwQ$Ll7  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r[4n2Mys  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kN.;;HFq#  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @Wc5r#  
  盈余公积-储备基金 Surplus reserve - reserve fund & y5"0mA  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund W?5')  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment &]DB-t#\  
  主营业务收入 Sales [3jJQ3O,  
  主营业务成本 Cost of sales =0pt-FQ  
  主营业务税金及附加 Sales tax au{) 5W4~  
  营业费用 Operating expenses =#2c r:1  
  管理费用 General and administrative expenses LH5Z@*0#  
  财务费用 Financial expenses &eHRn_st5b  
  投资收益 Investment income U05;qKgkDF  
  其他业务收入 Other operating income R9U{r.AA  
  营业外收入 Non-operating income 'OsZD?W{  
  补贴收入 Subsidy income )A\ ZS<@Z7  
  其他业务支出 Other operating expenses 5dePpFD5  
  营业外支出 Non-operating expenses w*-42r3,'  
  所得税 Income tax W:_-I4 q~  
  直接人工成本差异(direct labor variance) B&]`OO>O  
  直接材料成本差异(direct material variance) 2!{D~Gfl=  
  在产品计价(work-in-process costing) !;eE7xn&  
  联产品成本计算(joint products costing) Cz0FA]-g  
  生产成本汇总程序(accumulation process of procluction cost) 8zp?WUb  
  制造费用差异(manufacturing expenses variance)  >Uw:cq  
  实际成本与估计成本(actual cost and estimated cost) pey=zR!  
  工资费用分配(salary costs allocation) 4>d4g\Z0L  
  成本曲线(cost curve) 1&|]8=pG7  
  农业生产成本(agriculture production cost) F\m^slsu7=  
  原始成本和重置成本(original cost and replacement cost) /65YHXg,  
  工程施工成本 C[L 5H  
  直接成本与间接成本(direct cost and indirect cost) J$#T_4  )  
  可控成本(controllable cost) ~* HQPp?v  
  制造费用分配(manufacturing expenses allocation) |V a:*3u  
  理论成本与应用成本(theory cost and practice cost) C%z)D1-  
  辅助生产成本分配(auxiliary production cost allocation) 731Lz*IFg  
  期间,费用 f/)Y {kS6  
  成本控制程序(procedure of cost control) ZSuo D$~k[  
  成本记录(cost entry, cost recorder cost agenda) M+ +Dk7B  
  成本计算分批法(job costing method) q3x"9i `  
  成本计算分步法 Db|f"3rq?  
  直接人工成本差异(direct labor variance) # EvRm  
  成本控制方法(cost control method)
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