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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 C B =H1+  
  股本 Share capital Pfe&wA't  
  已归还投资 Investment returned AnfJyltS  
  利润分配-其他转入 Profit appropriation - other transfer in rH$0h2  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve DU4NPys]y  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #ZRQVC;b;  
  利润分配-提取储备基金 Profit appropriation - reserve fund X'IW &^kI  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6*/0 yGij  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?o"wyF A*  
  利润分配-利润归还投资 Profit appropriation - return investment by profit ~z^VMr  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends /H^=`[Mr  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x'+lNlv  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Wb68")$  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4[9~g=y>  
  期初未分配利润 Retained earnings, beginning of the year |\*7J!Liv  
  资本公积-股本溢价 Capital surplus - share premium a7)q^;:O  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 959&I0=g"  
  资本公积-接受现金捐赠 Capital surplus - cash donation mfIY7DP  
  资本公积-股权投资准备 Capital surplus - investment reserve `BmAu[(e&  
  资本公积-拨款转入 Capital surplus - subsidiary KaZ*HPe(  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation e 9U\48  
  资本公积-其他 Capital surplus - others 1K"``EvNB  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ef;_im  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve # | `W ]  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve CY? ]o4IV  
  盈余公积-储备基金 Surplus reserve - reserve fund 8tK8|t5+  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund , pq<.?&E  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment  "gfy6m  
  主营业务收入 Sales bBW(# Q_a  
  主营业务成本 Cost of sales E#URTt:&>  
  主营业务税金及附加 Sales tax ;l[/<J  
  营业费用 Operating expenses XD<7d")I  
  管理费用 General and administrative expenses @AvXBMq|  
  财务费用 Financial expenses <bDjAVq  
  投资收益 Investment income r3mB"("Z'  
  其他业务收入 Other operating income &$.Vi&{.  
  营业外收入 Non-operating income 3o%JJIn&  
  补贴收入 Subsidy income M3Q#=yy$D$  
  其他业务支出 Other operating expenses 4^1{UlCop  
  营业外支出 Non-operating expenses .[? E1we  
  所得税 Income tax `^-?yu@  
  直接人工成本差异(direct labor variance) [#fXmW>N/  
  直接材料成本差异(direct material variance) d7g/s'ZHt6  
  在产品计价(work-in-process costing) xC9^x7%3O  
  联产品成本计算(joint products costing) _Z~wpO}/  
  生产成本汇总程序(accumulation process of procluction cost) ?<YtlqL  
  制造费用差异(manufacturing expenses variance) 2[}^ zTtA  
  实际成本与估计成本(actual cost and estimated cost) '""qMRCm  
  工资费用分配(salary costs allocation) kZs  
  成本曲线(cost curve) &,4^LFZ W  
  农业生产成本(agriculture production cost) z1aApS  
  原始成本和重置成本(original cost and replacement cost) ~Us1F=i_Q  
  工程施工成本 OY*BVJ^  
  直接成本与间接成本(direct cost and indirect cost) \7nlwFAO  
  可控成本(controllable cost) kzZtKN9Az  
  制造费用分配(manufacturing expenses allocation) h `d(?1  
  理论成本与应用成本(theory cost and practice cost) N '+d1  
  辅助生产成本分配(auxiliary production cost allocation) y@ J\h8_  
  期间,费用 w;vp X>  
  成本控制程序(procedure of cost control) )NGBA."t  
  成本记录(cost entry, cost recorder cost agenda) VHsuC$3W  
  成本计算分批法(job costing method) c@1C|  
  成本计算分步法 C"PN3>x}j  
  直接人工成本差异(direct labor variance) y%Ui)UMnw]  
  成本控制方法(cost control method)
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