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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 )n[`Z#  
  股本 Share capital S+Y y  
  已归还投资 Investment returned /:*R -VdF  
  利润分配-其他转入 Profit appropriation - other transfer in W[jW;uk  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h^[pp c{Z  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .5Z,SGBf  
  利润分配-提取储备基金 Profit appropriation - reserve fund dcrJ,>i}  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i"r.>X'Z  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >ji}j~cH  
  利润分配-利润归还投资 Profit appropriation - return investment by profit |2+F I<v4  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends R"8})a gw  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?=|) n%  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ue>A  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )P(d66yq'u  
  期初未分配利润 Retained earnings, beginning of the year }{w_>!ee  
  资本公积-股本溢价 Capital surplus - share premium ^}Dv$\;6  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q%AS ;(d  
  资本公积-接受现金捐赠 Capital surplus - cash donation /%}Yu N  
  资本公积-股权投资准备 Capital surplus - investment reserve =`7)X\i@z  
  资本公积-拨款转入 Capital surplus - subsidiary >FE QtD~F  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation wZ\e3H z  
  资本公积-其他 Capital surplus - others }~Kyw7?  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q9a wz j  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B9;,A;E};  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (-G(^Tn  
  盈余公积-储备基金 Surplus reserve - reserve fund Vqv2F @.  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund 644hQW&W  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment [u9S+:7"  
  主营业务收入 Sales ,uqbS  
  主营业务成本 Cost of sales Lu#@~  
  主营业务税金及附加 Sales tax m?kIa!GM=  
  营业费用 Operating expenses lG[ )8!:+  
  管理费用 General and administrative expenses Um0<I)  
  财务费用 Financial expenses 7K5o" "  
  投资收益 Investment income w3]0 !) t1  
  其他业务收入 Other operating income Ph7(JV{  
  营业外收入 Non-operating income ~:RDw<PWp  
  补贴收入 Subsidy income aBA#\eV  
  其他业务支出 Other operating expenses 7$dc? K  
  营业外支出 Non-operating expenses xz Gsfd  
  所得税 Income tax KSpC%_LC  
  直接人工成本差异(direct labor variance) zf!\wY"`  
  直接材料成本差异(direct material variance) mGyIr kE  
  在产品计价(work-in-process costing) GWkJ/EX  
  联产品成本计算(joint products costing) dO4U9{+  
  生产成本汇总程序(accumulation process of procluction cost) % &Q7;?  
  制造费用差异(manufacturing expenses variance) %Cbc@=k  
  实际成本与估计成本(actual cost and estimated cost) 7yCx !P;  
  工资费用分配(salary costs allocation) X m:gD6;9  
  成本曲线(cost curve) 'm p{O  
  农业生产成本(agriculture production cost) L!}j3(I  
  原始成本和重置成本(original cost and replacement cost) +EB,7<5<  
  工程施工成本 G]3ML)l  
  直接成本与间接成本(direct cost and indirect cost) ,aj+mlZd2  
  可控成本(controllable cost) wGQhr="  
  制造费用分配(manufacturing expenses allocation) (Ss77~W7  
  理论成本与应用成本(theory cost and practice cost) .]P;fCQmM  
  辅助生产成本分配(auxiliary production cost allocation) .1?i'8TF  
  期间,费用 yOCcp+`T}  
  成本控制程序(procedure of cost control) u4*]jt;H  
  成本记录(cost entry, cost recorder cost agenda) Qmc;s{-r;  
  成本计算分批法(job costing method) Vwh&^{Eh  
  成本计算分步法 0|+hm^'_  
  直接人工成本差异(direct labor variance) '8pPGh9D  
  成本控制方法(cost control method)
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