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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 G}pFy0W\S  
  股本 Share capital %4*c/ c6  
  已归还投资 Investment returned #3rS{4[  
  利润分配-其他转入 Profit appropriation - other transfer in StI N+S@Z  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MLWHO$C~T  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @N Yl4N  
  利润分配-提取储备基金 Profit appropriation - reserve fund ~qgh w@Q~  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Cb;6yE)!Z  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z)3TB &;  
  利润分配-利润归还投资 Profit appropriation - return investment by profit x4^nT=?6_  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]rlZP1".  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aRMlE*yW  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends  \(\a=  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cZh0\Dy U  
  期初未分配利润 Retained earnings, beginning of the year 6iU&9Z<%  
  资本公积-股本溢价 Capital surplus - share premium qi,) l*?f  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .t@|2  
  资本公积-接受现金捐赠 Capital surplus - cash donation $f =`fPo  
  资本公积-股权投资准备 Capital surplus - investment reserve = 7y-o  
  资本公积-拨款转入 Capital surplus - subsidiary )7 p" -  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation yzS^8,  
  资本公积-其他 Capital surplus - others ETHcZ  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve bB_LL  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $@z77td3  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?6:qAF w  
  盈余公积-储备基金 Surplus reserve - reserve fund ,R{&x7  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund VExhN';  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment cI2Ps3~"Q  
  主营业务收入 Sales +KTfGwKt  
  主营业务成本 Cost of sales \L*%?~  
  主营业务税金及附加 Sales tax 3:WqUb\QK  
  营业费用 Operating expenses wp?:@XM  
  管理费用 General and administrative expenses S8#0Vo$)a  
  财务费用 Financial expenses kk=n&M  
  投资收益 Investment income k$kE5kh,S  
  其他业务收入 Other operating income roS" q~GS,  
  营业外收入 Non-operating income |}G"^r  
  补贴收入 Subsidy income O=o}uB-*6  
  其他业务支出 Other operating expenses ,t`V^(PEq  
  营业外支出 Non-operating expenses gnp.!-  
  所得税 Income tax !K-1tp$  
  直接人工成本差异(direct labor variance) xTAfV N  
  直接材料成本差异(direct material variance) wsQnjT>  
  在产品计价(work-in-process costing) D :@W*,  
  联产品成本计算(joint products costing) u n v:sV#b  
  生产成本汇总程序(accumulation process of procluction cost) g6Vkns4  
  制造费用差异(manufacturing expenses variance) .Pm5nS  
  实际成本与估计成本(actual cost and estimated cost) R{@saa5I(>  
  工资费用分配(salary costs allocation) B[uyr)$  
  成本曲线(cost curve) Ux_tzd0!  
  农业生产成本(agriculture production cost) lM\dK)p21O  
  原始成本和重置成本(original cost and replacement cost) ^OY$ W  
  工程施工成本  V(&L  
  直接成本与间接成本(direct cost and indirect cost) E/:U,u{  
  可控成本(controllable cost) b bC@  
  制造费用分配(manufacturing expenses allocation) 8&@=Anc&q  
  理论成本与应用成本(theory cost and practice cost) o-8{C0>:  
  辅助生产成本分配(auxiliary production cost allocation) x@  =p  
  期间,费用 kZ% AGc  
  成本控制程序(procedure of cost control) E^-c,4'F  
  成本记录(cost entry, cost recorder cost agenda) ]ae(t`\l^  
  成本计算分批法(job costing method) r8m}B#W7  
  成本计算分步法 I 1 ]YT  
  直接人工成本差异(direct labor variance) >|SIqB<%:  
  成本控制方法(cost control method)
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