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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 3>M&D20Z  
  股本 Share capital >/$Fh:R-  
  已归还投资 Investment returned O`1!  
  利润分配-其他转入 Profit appropriation - other transfer in ,MPB/j^o5!  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  (.Y/  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |OO in]5  
  利润分配-提取储备基金 Profit appropriation - reserve fund 5*%#o  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y] oaO+  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6?tlU>A2s  
  利润分配-利润归还投资 Profit appropriation - return investment by profit -_OS%ARa  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8 )*2@-Rp  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Fh|#u:n  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zw<p74DH  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares CK+d!Eg  
  期初未分配利润 Retained earnings, beginning of the year {=2DqkTD  
  资本公积-股本溢价 Capital surplus - share premium h"mi"H^o  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zdl%iop3e  
  资本公积-接受现金捐赠 Capital surplus - cash donation IA zZ1#/3  
  资本公积-股权投资准备 Capital surplus - investment reserve `$LWmm#  
  资本公积-拨款转入 Capital surplus - subsidiary !`JHH&  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation AI vXb\wL  
  资本公积-其他 Capital surplus - others /'2O.d0}.  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L WoG4s?w  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R:-JkV>e:  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *.- .iY.a]  
  盈余公积-储备基金 Surplus reserve - reserve fund $3T_ .  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^$>XW\yCs  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment `?g`bN`Vn  
  主营业务收入 Sales OI1ud/>h  
  主营业务成本 Cost of sales %=we `&  
  主营业务税金及附加 Sales tax Di_2Plo)4  
  营业费用 Operating expenses mbRq JT>@  
  管理费用 General and administrative expenses n]_[NR) i  
  财务费用 Financial expenses d6{Gt"  
  投资收益 Investment income $0oO &)*  
  其他业务收入 Other operating income 8(g:HR*;  
  营业外收入 Non-operating income d,vNem-Z*L  
  补贴收入 Subsidy income V"o7jsFH6n  
  其他业务支出 Other operating expenses mP38T{  
  营业外支出 Non-operating expenses jxa D&4Fs8  
  所得税 Income tax i@5[FC  
  直接人工成本差异(direct labor variance) `O?TUQGR  
  直接材料成本差异(direct material variance) N/$`:8"  
  在产品计价(work-in-process costing) 1 2++RkL#  
  联产品成本计算(joint products costing) sbkQ71T:  
  生产成本汇总程序(accumulation process of procluction cost) `i) 2 nNJ"  
  制造费用差异(manufacturing expenses variance) m"\:o  
  实际成本与估计成本(actual cost and estimated cost) 1axQ)},o@p  
  工资费用分配(salary costs allocation) ,B(7\  
  成本曲线(cost curve) @RFs/'  
  农业生产成本(agriculture production cost) 9j ]sD/L5q  
  原始成本和重置成本(original cost and replacement cost) f %lD08Sl  
  工程施工成本 1(zsOeX  
  直接成本与间接成本(direct cost and indirect cost) .#u_#=g?  
  可控成本(controllable cost) hv6@Jr3  
  制造费用分配(manufacturing expenses allocation) =(a1+. O  
  理论成本与应用成本(theory cost and practice cost) ,mS/h~-5n  
  辅助生产成本分配(auxiliary production cost allocation) l.\re"Q  
  期间,费用 (BxJryXm  
  成本控制程序(procedure of cost control) aSuM2  
  成本记录(cost entry, cost recorder cost agenda) b*;"q9u5  
  成本计算分批法(job costing method) \;-fi.Hrf$  
  成本计算分步法 %<?0apO  
  直接人工成本差异(direct labor variance) )k&a}u5y  
  成本控制方法(cost control method)
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