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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 qw:9zYG}qW  
  股本 Share capital !p% @Deu  
  已归还投资 Investment returned kl{6]39  
  利润分配-其他转入 Profit appropriation - other transfer in Hbr^vYs5  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0K3Hf^>m  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve INLf#  N  
  利润分配-提取储备基金 Profit appropriation - reserve fund [V< 1_zqt  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund QTh0 SL  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ysk, w,K  
  利润分配-利润归还投资 Profit appropriation - return investment by profit I]sqi#h$2W  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends _Y YP4lEL  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Hptq,~_t  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ABWb>EZ8  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :QA@ c|(PF  
  期初未分配利润 Retained earnings, beginning of the year b:x7)$(  
  资本公积-股本溢价 Capital surplus - share premium mq`5w)S)\o  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve : c;_a-69  
  资本公积-接受现金捐赠 Capital surplus - cash donation A c:\c7M;  
  资本公积-股权投资准备 Capital surplus - investment reserve 75(W(V(q  
  资本公积-拨款转入 Capital surplus - subsidiary my[,w$YM  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation `Yogq)G}  
  资本公积-其他 Capital surplus - others y''0PSfb#  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G m@iV,F%R  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'oi2Seq  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3LfTGO  
  盈余公积-储备基金 Surplus reserve - reserve fund C5B=NAc  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund `V~LV<v5  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment n8FT<pUq  
  主营业务收入 Sales Gmgeve  
  主营业务成本 Cost of sales 1nXqi)&?;  
  主营业务税金及附加 Sales tax !d|8'^gc  
  营业费用 Operating expenses 9L=;KtE1  
  管理费用 General and administrative expenses =|# w.(3y  
  财务费用 Financial expenses W%zm D Hk~  
  投资收益 Investment income 77_g}N  
  其他业务收入 Other operating income \6c8z/O7   
  营业外收入 Non-operating income ![q }BU4  
  补贴收入 Subsidy income ;Bnr=' [  
  其他业务支出 Other operating expenses )6C` &Mj  
  营业外支出 Non-operating expenses 49y *xMn  
  所得税 Income tax Bb_}YU2#  
  直接人工成本差异(direct labor variance) ?k w/S4  
  直接材料成本差异(direct material variance) 5^o3y.J?P  
  在产品计价(work-in-process costing) _3KZME  
  联产品成本计算(joint products costing) ;:^ Lv  
  生产成本汇总程序(accumulation process of procluction cost) |%3O) B  
  制造费用差异(manufacturing expenses variance) m\} =4b  
  实际成本与估计成本(actual cost and estimated cost) dWIZ37w+D  
  工资费用分配(salary costs allocation) 7Ff?Ysr  
  成本曲线(cost curve) Z3I L8  
  农业生产成本(agriculture production cost) 7n [12:  
  原始成本和重置成本(original cost and replacement cost) o>$|SU!a  
  工程施工成本 d"p2Kx'*3  
  直接成本与间接成本(direct cost and indirect cost) [M<{P5q  
  可控成本(controllable cost) )j(fWshP  
  制造费用分配(manufacturing expenses allocation) I4CHfs"ar  
  理论成本与应用成本(theory cost and practice cost) wC(XRqlE  
  辅助生产成本分配(auxiliary production cost allocation) cC' ^T6  
  期间,费用 Flne=ij6g  
  成本控制程序(procedure of cost control) @?j@yRe  
  成本记录(cost entry, cost recorder cost agenda) 7rJ9 }/<I  
  成本计算分批法(job costing method) 0~:e SWz=  
  成本计算分步法 A@\qoS[  
  直接人工成本差异(direct labor variance) u & AQl.u  
  成本控制方法(cost control method)
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