论坛风格切换切换到宽版
  • 2803阅读
  • 0回复

[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]

上一主题 下一主题
离线jimson
 
发帖
2284
学分
13702
经验
13
精华
1
金币
45
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 ~U9q-/(J/  
  股本 Share capital [-Cu4mf f  
  已归还投资 Investment returned ac|/Y$\w  
  利润分配-其他转入 Profit appropriation - other transfer in g**5z'7  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }Fm\+JOS   
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z#RuwB+  
  利润分配-提取储备基金 Profit appropriation - reserve fund x df?nt  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund '=p?  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %{U"EZ]D!  
  利润分配-利润归还投资 Profit appropriation - return investment by profit QhsVIta  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6(>WGR  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C;ptir1G;  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _\UIc;3Gl  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !O8.#+  
  期初未分配利润 Retained earnings, beginning of the year oJh"@6u6K  
  资本公积-股本溢价 Capital surplus - share premium 7C?E z%a@  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]hL:33  
  资本公积-接受现金捐赠 Capital surplus - cash donation .+HcAx{/2  
  资本公积-股权投资准备 Capital surplus - investment reserve FD))'!>  
  资本公积-拨款转入 Capital surplus - subsidiary %7 /,m  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation fq=:h\\G  
  资本公积-其他 Capital surplus - others {l@WCR  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %W&1`^Jl  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }qL~KA{&  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1LX)4TCC  
  盈余公积-储备基金 Surplus reserve - reserve fund \+9;!VWhl  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund z-I|h~ii  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment p jd o|  
  主营业务收入 Sales djfU:$!j&  
  主营业务成本 Cost of sales L0xsazX:x  
  主营业务税金及附加 Sales tax {pC\\}  
  营业费用 Operating expenses 50 *@.!^*  
  管理费用 General and administrative expenses UhdqY]  
  财务费用 Financial expenses 3Soy3Xp  
  投资收益 Investment income p_r4^p\  
  其他业务收入 Other operating income 8+ hhdy*b  
  营业外收入 Non-operating income T6X}Ws"  
  补贴收入 Subsidy income  HD H  
  其他业务支出 Other operating expenses %i595Ij-]  
  营业外支出 Non-operating expenses >8(jW  
  所得税 Income tax Fv A8T 2-v  
  直接人工成本差异(direct labor variance) e,"FnW  
  直接材料成本差异(direct material variance) '-.wFB;  
  在产品计价(work-in-process costing) (-J<Vy]  
  联产品成本计算(joint products costing) GL`tOD:P"  
  生产成本汇总程序(accumulation process of procluction cost) gs>A=A(VYf  
  制造费用差异(manufacturing expenses variance) Z vRxi&Z{?  
  实际成本与估计成本(actual cost and estimated cost) Bq;1^gtpe  
  工资费用分配(salary costs allocation) C99&L3bz^(  
  成本曲线(cost curve) =+\$e1Mb*  
  农业生产成本(agriculture production cost) qX?[mdCHZ  
  原始成本和重置成本(original cost and replacement cost) j_V/GnEQ  
  工程施工成本 2lo:a{}j  
  直接成本与间接成本(direct cost and indirect cost) &Sa~/!M  
  可控成本(controllable cost) YXRjx .srf  
  制造费用分配(manufacturing expenses allocation) Sc{Tq\t;%  
  理论成本与应用成本(theory cost and practice cost) t#~XLCE  
  辅助生产成本分配(auxiliary production cost allocation) P7UJ-2%Y+  
  期间,费用 g>T  
  成本控制程序(procedure of cost control) D J_DonO]  
  成本记录(cost entry, cost recorder cost agenda) U=DEV7E  
  成本计算分批法(job costing method) x,uBJ  
  成本计算分步法 lQ$+JX;n(y  
  直接人工成本差异(direct labor variance) A2 BRbwr>  
  成本控制方法(cost control method)
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个