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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"Y%* BkH  
  股本 Share capital ~ 7Nqwwx  
  已归还投资 Investment returned B>z^W+Unyn  
  利润分配-其他转入 Profit appropriation - other transfer in F8{T/YhZ  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vp d!|/  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {_z6  
  利润分配-提取储备基金 Profit appropriation - reserve fund ;i+(Q%LO  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wLt0Fq6QG  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %$Q!'+YW  
  利润分配-利润归还投资 Profit appropriation - return investment by profit Y2 N$&]O{  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,'l.u?SKyd  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Bxj4rC[  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~{kA;uw  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YYkgm:[  
  期初未分配利润 Retained earnings, beginning of the year @cm[]]f'l  
  资本公积-股本溢价 Capital surplus - share premium KpS=oFX{}  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZX{eggXl  
  资本公积-接受现金捐赠 Capital surplus - cash donation e U-A_5  
  资本公积-股权投资准备 Capital surplus - investment reserve |c-`XC2g  
  资本公积-拨款转入 Capital surplus - subsidiary ^BI&-bR@  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation r.:f.AY{  
  资本公积-其他 Capital surplus - others 5`K'2  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7Bf4ojKt  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =U:]x'g(  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A O5a  
  盈余公积-储备基金 Surplus reserve - reserve fund wjOqCF "  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund X\<a|/{V A  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~wGjr7Wt  
  主营业务收入 Sales gK dNgU  
  主营业务成本 Cost of sales soKR*gJ,  
  主营业务税金及附加 Sales tax )coA30YR  
  营业费用 Operating expenses \(5Bi3PA}  
  管理费用 General and administrative expenses (m. jC}J  
  财务费用 Financial expenses 3z8zZ1uzU  
  投资收益 Investment income b~8&P_  
  其他业务收入 Other operating income R9+f^o` W  
  营业外收入 Non-operating income O&">%aU1I  
  补贴收入 Subsidy income kaDn= ={YM  
  其他业务支出 Other operating expenses Ox'K C  
  营业外支出 Non-operating expenses xelh!AtE  
  所得税 Income tax nXxnyom,  
  直接人工成本差异(direct labor variance) U?(,Z$:N  
  直接材料成本差异(direct material variance) dQ<e}wtg  
  在产品计价(work-in-process costing) kQ)2DCb dn  
  联产品成本计算(joint products costing)  ~i}/  
  生产成本汇总程序(accumulation process of procluction cost) g|!=@9[dv  
  制造费用差异(manufacturing expenses variance) ^1--7#H  
  实际成本与估计成本(actual cost and estimated cost) O9{A)b!HB  
  工资费用分配(salary costs allocation) !W=2ZlzS  
  成本曲线(cost curve) SC2g5i`  
  农业生产成本(agriculture production cost) |txzIc.#  
  原始成本和重置成本(original cost and replacement cost) Mq6_Q07  
  工程施工成本 mFIIqkUAL  
  直接成本与间接成本(direct cost and indirect cost) a$6pA@7}  
  可控成本(controllable cost) /J,&G: E r  
  制造费用分配(manufacturing expenses allocation) o`}8ZtD  
  理论成本与应用成本(theory cost and practice cost) 7G_lGV_  
  辅助生产成本分配(auxiliary production cost allocation) D,uT#P  
  期间,费用 $>%zNq-F  
  成本控制程序(procedure of cost control) |e3YTLsI  
  成本记录(cost entry, cost recorder cost agenda) $5>x)jr:w+  
  成本计算分批法(job costing method) N=:xyv  
  成本计算分步法 9AQ2FD  
  直接人工成本差异(direct labor variance) "n<u(m8E  
  成本控制方法(cost control method)
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