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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 m6r )Z5}f  
  股本 Share capital S[ ~O')  
  已归还投资 Investment returned *fl{Y(_OO  
  利润分配-其他转入 Profit appropriation - other transfer in "'!%};  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve As+;qNO  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ejms)JK+  
  利润分配-提取储备基金 Profit appropriation - reserve fund T]6c9_  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [9O~$! <%  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,![Du::1  
  利润分配-利润归还投资 Profit appropriation - return investment by profit q[7d7i/r6  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends %x6Ov\s2  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %md^S |  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends So=nB} b[?  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `_1(Q9Q  
  期初未分配利润 Retained earnings, beginning of the year Q*:h/Lhb&  
  资本公积-股本溢价 Capital surplus - share premium pf8O`e,Awf  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :5S |x/  
  资本公积-接受现金捐赠 Capital surplus - cash donation BY*2y p}7  
  资本公积-股权投资准备 Capital surplus - investment reserve (~Uel1~@  
  资本公积-拨款转入 Capital surplus - subsidiary A!{.|x[S44  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation +^*5${g;@H  
  资本公积-其他 Capital surplus - others adI!W-/R:  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lU $4NU wM  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gr>o E#7  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /> 3   
  盈余公积-储备基金 Surplus reserve - reserve fund a_{io`h3&  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7w Q+giu  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment ojx'g8yO  
  主营业务收入 Sales Y=a v8Y|`  
  主营业务成本 Cost of sales "%E-X:Il#  
  主营业务税金及附加 Sales tax u`Z 0{d  
  营业费用 Operating expenses 0\'Q&oTo  
  管理费用 General and administrative expenses I f3{E  
  财务费用 Financial expenses qBy NHo7Tb  
  投资收益 Investment income !ww:O|0  
  其他业务收入 Other operating income q9^Y?`  
  营业外收入 Non-operating income zg#m09[4  
  补贴收入 Subsidy income GsIwY {d  
  其他业务支出 Other operating expenses 1l+kO,X]  
  营业外支出 Non-operating expenses {}_Nep/;  
  所得税 Income tax *p&^!ct  
  直接人工成本差异(direct labor variance) x}?DkFuxb  
  直接材料成本差异(direct material variance) heL$2dZ5H  
  在产品计价(work-in-process costing) %j'G.*TD  
  联产品成本计算(joint products costing) Vvm=MBgN  
  生产成本汇总程序(accumulation process of procluction cost) ,-(T"Ph<  
  制造费用差异(manufacturing expenses variance) O3kg  
  实际成本与估计成本(actual cost and estimated cost) U g}8y8  
  工资费用分配(salary costs allocation) [DZqCo  
  成本曲线(cost curve) R9Sf!LR  
  农业生产成本(agriculture production cost) U*3A M_w  
  原始成本和重置成本(original cost and replacement cost) 7fju  
  工程施工成本 Zc'|!pT _  
  直接成本与间接成本(direct cost and indirect cost) oX'0o 'c  
  可控成本(controllable cost) 6<x~Mk'u)  
  制造费用分配(manufacturing expenses allocation) khU6*`lQ  
  理论成本与应用成本(theory cost and practice cost) K(nS$x1 G  
  辅助生产成本分配(auxiliary production cost allocation) CmEpir{}(  
  期间,费用 iHAU|`'N)  
  成本控制程序(procedure of cost control) K8HIuQ!=  
  成本记录(cost entry, cost recorder cost agenda) rv9B}%e  
  成本计算分批法(job costing method) *jk3 \KaoV  
  成本计算分步法  0xJ7M.  
  直接人工成本差异(direct labor variance) 4q>7OB:e  
  成本控制方法(cost control method)
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