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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 z$Z{ LR  
  股本 Share capital 0P l>k'9  
  已归还投资 Investment returned P-?R\(QYtR  
  利润分配-其他转入 Profit appropriation - other transfer in <~ }NxY\5  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ypLt6(1j%  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =`E{QCW  
  利润分配-提取储备基金 Profit appropriation - reserve fund _fjHa6S  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WPDi)U X  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \\Te\l|L  
  利润分配-利润归还投资 Profit appropriation - return investment by profit w)Z-, J  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ci$?Hm9n  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l]~mB~  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sUz,F8G  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares su0q 2.  
  期初未分配利润 Retained earnings, beginning of the year w,1&s}; g\  
  资本公积-股本溢价 Capital surplus - share premium CXh >'K  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Nin7AOO  
  资本公积-接受现金捐赠 Capital surplus - cash donation i;fU],aK!  
  资本公积-股权投资准备 Capital surplus - investment reserve 6Sz|3ms  
  资本公积-拨款转入 Capital surplus - subsidiary EI8KKo *  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation #tN!^LLi  
  资本公积-其他 Capital surplus - others ]PQ6 em  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d8J(~$tXQN  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )7  M  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :vJ1Fo!  
  盈余公积-储备基金 Surplus reserve - reserve fund o?/fObV@(  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund bkS-[rW  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment (y5 ]]l  
  主营业务收入 Sales U TVqoCHA  
  主营业务成本 Cost of sales Kb~i9x&  
  主营业务税金及附加 Sales tax eOZ"kw"uHu  
  营业费用 Operating expenses  ?)2;W  
  管理费用 General and administrative expenses Dd'J"|jF38  
  财务费用 Financial expenses iC4rzgq  
  投资收益 Investment income Bmv5yc+;  
  其他业务收入 Other operating income ;4k/h/o1#  
  营业外收入 Non-operating income -\~HAnh  
  补贴收入 Subsidy income @Px_\w  
  其他业务支出 Other operating expenses @*=eqO  
  营业外支出 Non-operating expenses A`nzqe#(1  
  所得税 Income tax -=GmI1:=$4  
  直接人工成本差异(direct labor variance)  L0>7v  
  直接材料成本差异(direct material variance) K'oy6$B  
  在产品计价(work-in-process costing) $_O;yz  
  联产品成本计算(joint products costing) p%-;hL!  
  生产成本汇总程序(accumulation process of procluction cost) G]T&{3g-.  
  制造费用差异(manufacturing expenses variance) Le2rc *T  
  实际成本与估计成本(actual cost and estimated cost) ?0?+~0sI  
  工资费用分配(salary costs allocation) 6+/BYN!&4  
  成本曲线(cost curve) Cuc+9  
  农业生产成本(agriculture production cost) r#B{j$Rw   
  原始成本和重置成本(original cost and replacement cost) C:p`  
  工程施工成本 AZva  
  直接成本与间接成本(direct cost and indirect cost) / >O.U?  
  可控成本(controllable cost) SI/3Dz[  
  制造费用分配(manufacturing expenses allocation) <])kO`+G  
  理论成本与应用成本(theory cost and practice cost) nZ4@g@e2  
  辅助生产成本分配(auxiliary production cost allocation) #Yx /ubg6  
  期间,费用 8TCbEPS@Q  
  成本控制程序(procedure of cost control) jdd3[  
  成本记录(cost entry, cost recorder cost agenda) P\&n0C~  
  成本计算分批法(job costing method) =\g K<Xh  
  成本计算分步法 +,UuJ6[n  
  直接人工成本差异(direct labor variance) Q1RUmIe_&  
  成本控制方法(cost control method)
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