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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 b2tUJ2p  
  股本 Share capital 0Ym_l?]m[  
  已归还投资 Investment returned nI es}n:  
  利润分配-其他转入 Profit appropriation - other transfer in R<)^-- n  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "c5bz  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]aMeMhe-  
  利润分配-提取储备基金 Profit appropriation - reserve fund QVR8b3T@  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W{i s2s  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +F4SU(T  
  利润分配-利润归还投资 Profit appropriation - return investment by profit A<U9$"j9J  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends u)4eu,MBT  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /Xm4%~b_gj  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E*Z# fa  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _C%:AFPP>  
  期初未分配利润 Retained earnings, beginning of the year ~PtI q.BY  
  资本公积-股本溢价 Capital surplus - share premium qRc Y(mb  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !qe:M]C'l  
  资本公积-接受现金捐赠 Capital surplus - cash donation c gOkm}h  
  资本公积-股权投资准备 Capital surplus - investment reserve fZtuP1- 4  
  资本公积-拨款转入 Capital surplus - subsidiary R_zQiSwG<  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation SjL&\),  
  资本公积-其他 Capital surplus - others >]}c,4D(  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^2a63_  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >+FaPym  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0@tN3u?dx  
  盈余公积-储备基金 Surplus reserve - reserve fund 0,]m.)ws  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund XCd[<\l  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]ft}fU5C1  
  主营业务收入 Sales )>]@@Trx  
  主营业务成本 Cost of sales O>3f*Cc  
  主营业务税金及附加 Sales tax ;i,3KJ[L  
  营业费用 Operating expenses eUVhNg  
  管理费用 General and administrative expenses ^1-Vd5g  
  财务费用 Financial expenses .Y5o&at6s  
  投资收益 Investment income 2r"J"C  
  其他业务收入 Other operating income wZ%a:Z4TcM  
  营业外收入 Non-operating income UJiy] y  
  补贴收入 Subsidy income ?0x=ascP  
  其他业务支出 Other operating expenses c0v6*O)  
  营业外支出 Non-operating expenses G@+R!IG  
  所得税 Income tax !T"jvDYH  
  直接人工成本差异(direct labor variance) 8)ykXx /f@  
  直接材料成本差异(direct material variance) =k ]2 Ad  
  在产品计价(work-in-process costing) #GuN.`__n,  
  联产品成本计算(joint products costing) z(n Ba]^[F  
  生产成本汇总程序(accumulation process of procluction cost) ]S 3l' "  
  制造费用差异(manufacturing expenses variance) O8k+R@  
  实际成本与估计成本(actual cost and estimated cost) a797'{j#PI  
  工资费用分配(salary costs allocation) Ih<.2  
  成本曲线(cost curve) dqgH"g  
  农业生产成本(agriculture production cost) s# V>+mU  
  原始成本和重置成本(original cost and replacement cost) *TgD{>s  
  工程施工成本 &7r73~TXm  
  直接成本与间接成本(direct cost and indirect cost) LaX<2]Tx:  
  可控成本(controllable cost) )dfwYS*[n  
  制造费用分配(manufacturing expenses allocation) &&ZX<wOM  
  理论成本与应用成本(theory cost and practice cost) 2C AR2V|  
  辅助生产成本分配(auxiliary production cost allocation) ugzrG0=lx  
  期间,费用 tF:AqR: (~  
  成本控制程序(procedure of cost control) Z 5 Xis"j  
  成本记录(cost entry, cost recorder cost agenda) a];1)zVA6  
  成本计算分批法(job costing method) \YPv pUg  
  成本计算分步法 9/JB n  
  直接人工成本差异(direct labor variance) uQYenCNXS  
  成本控制方法(cost control method)
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