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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 A=r8_.@2@  
  股本 Share capital #wp~lW9!s9  
  已归还投资 Investment returned RcOfesW o  
  利润分配-其他转入 Profit appropriation - other transfer in +!)_[ zo  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  rp=Y }  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v {) 8QF]  
  利润分配-提取储备基金 Profit appropriation - reserve fund B o8NY!  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NRazI_Z  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i&j]FX6q  
  利润分配-利润归还投资 Profit appropriation - return investment by profit W0<2*7s  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends +*wr=9>  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i5SDy(?r  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wH+| & C  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 77-G*PI*I  
  期初未分配利润 Retained earnings, beginning of the year p3 V?n[/}  
  资本公积-股本溢价 Capital surplus - share premium Sl'{rol'  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /rHlFl|Wy  
  资本公积-接受现金捐赠 Capital surplus - cash donation O bc>f|l]  
  资本公积-股权投资准备 Capital surplus - investment reserve US\h,J\Ju  
  资本公积-拨款转入 Capital surplus - subsidiary TQth"Cv2:  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation i5gNk)D  
  资本公积-其他 Capital surplus - others }6gum  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B_* Ayk  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sfk;c#K  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mDO! o  
  盈余公积-储备基金 Surplus reserve - reserve fund 73JrK_h  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund V=<AI.Z:w  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 49YN@ PXC  
  主营业务收入 Sales A2SDEVU  
  主营业务成本 Cost of sales SGu`vN]  
  主营业务税金及附加 Sales tax 6zI}?KZf  
  营业费用 Operating expenses vsJDVJ +=  
  管理费用 General and administrative expenses Zgo%Jo  
  财务费用 Financial expenses 'V\V=yc1  
  投资收益 Investment income AWi+xo|  
  其他业务收入 Other operating income <6+T&Ov6  
  营业外收入 Non-operating income lIPz "  
  补贴收入 Subsidy income 7&u$^c S(  
  其他业务支出 Other operating expenses t9)S^: 0  
  营业外支出 Non-operating expenses i&{%} ==7  
  所得税 Income tax C7K]c4T  
  直接人工成本差异(direct labor variance) J,\e@  
  直接材料成本差异(direct material variance) 3i~X`@$k>  
  在产品计价(work-in-process costing) k 7:Z\RGy  
  联产品成本计算(joint products costing) t%StBq(q  
  生产成本汇总程序(accumulation process of procluction cost) dWdD^>8Ef  
  制造费用差异(manufacturing expenses variance) jB`:(5%RO  
  实际成本与估计成本(actual cost and estimated cost) w~yC^`  
  工资费用分配(salary costs allocation) '4CD }  
  成本曲线(cost curve) d.HcO^  
  农业生产成本(agriculture production cost) ~K"nm{.  
  原始成本和重置成本(original cost and replacement cost) Z\cD98B#  
  工程施工成本 4W}mPeEeV  
  直接成本与间接成本(direct cost and indirect cost) .y lvJ$  
  可控成本(controllable cost) $9@AwS@Uu  
  制造费用分配(manufacturing expenses allocation) Cj$:TWYIh[  
  理论成本与应用成本(theory cost and practice cost) ?!O4ia3nFk  
  辅助生产成本分配(auxiliary production cost allocation) LqNyi   
  期间,费用 o#=C[d5BV  
  成本控制程序(procedure of cost control) 3O;"{E= <  
  成本记录(cost entry, cost recorder cost agenda) '.C#"nY>1  
  成本计算分批法(job costing method) i[:cG  
  成本计算分步法 }F"98s W  
  直接人工成本差异(direct labor variance) t7Mq>rFB  
  成本控制方法(cost control method)
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