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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 x=Aq5*A0  
  股本 Share capital ny%$BQM=  
  已归还投资 Investment returned G!`PP  
  利润分配-其他转入 Profit appropriation - other transfer in 76o3Sge:  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !7f,gvk  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^9`|QF  
  利润分配-提取储备基金 Profit appropriation - reserve fund HOx+umjxW  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Qqi?DW1)-  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z9:yt5ar  
  利润分配-利润归还投资 Profit appropriation - return investment by profit GKbbwT0T|  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends fLpWTkr0  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .R@s6}C`}=  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2">de/jS  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j 7 ^A%9  
  期初未分配利润 Retained earnings, beginning of the year [K@(,/$  
  资本公积-股本溢价 Capital surplus - share premium ,N _/J4Us  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ie11syhV"  
  资本公积-接受现金捐赠 Capital surplus - cash donation >S-JAPuO  
  资本公积-股权投资准备 Capital surplus - investment reserve D66NF;7q  
  资本公积-拨款转入 Capital surplus - subsidiary "hQGk  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?K;l 5$?%  
  资本公积-其他 Capital surplus - others @( \R@`#  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5*f54g"'  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z ^}[CQ&Am  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %Oo f/q  
  盈余公积-储备基金 Surplus reserve - reserve fund @ze2'56F }  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund  H2oxD$s  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment z(8G=C  
  主营业务收入 Sales pGfGGY>i%  
  主营业务成本 Cost of sales -Bl^TT  
  主营业务税金及附加 Sales tax +I-BqA9  
  营业费用 Operating expenses 7AS_Aw1L  
  管理费用 General and administrative expenses `a:3S@n(}  
  财务费用 Financial expenses kt0xR)gU  
  投资收益 Investment income L,.AY?)+7  
  其他业务收入 Other operating income |V4<eF-0S  
  营业外收入 Non-operating income ar\ K8mj  
  补贴收入 Subsidy income `|Hk+V  
  其他业务支出 Other operating expenses +zd/<  
  营业外支出 Non-operating expenses YF-A8gXS  
  所得税 Income tax %.D!J",\/K  
  直接人工成本差异(direct labor variance) ";7xE#jRk  
  直接材料成本差异(direct material variance) *Wvk~  
  在产品计价(work-in-process costing) *sZH3:  
  联产品成本计算(joint products costing) !Vg=l[  
  生产成本汇总程序(accumulation process of procluction cost) $+f=l~/s  
  制造费用差异(manufacturing expenses variance) ;BqCjS%`N  
  实际成本与估计成本(actual cost and estimated cost) Qclq^|O0  
  工资费用分配(salary costs allocation) /M::x+/T  
  成本曲线(cost curve) }vh4ix  
  农业生产成本(agriculture production cost) ^-Ygh[x  
  原始成本和重置成本(original cost and replacement cost) K9.Gjw  
  工程施工成本 ^a`3)WBv8  
  直接成本与间接成本(direct cost and indirect cost) U PP"-`t  
  可控成本(controllable cost) XXhN; -p  
  制造费用分配(manufacturing expenses allocation) Ll-QhcC$  
  理论成本与应用成本(theory cost and practice cost) SASLeGaV  
  辅助生产成本分配(auxiliary production cost allocation) ^[r1Dk  
  期间,费用 ?]D))_|G  
  成本控制程序(procedure of cost control) Rzh.zvxTp  
  成本记录(cost entry, cost recorder cost agenda) '<YBoU{ e*  
  成本计算分批法(job costing method) 2IE\O 8b  
  成本计算分步法 i\l}M]Z#  
  直接人工成本差异(direct labor variance) $i6z)]rjg  
  成本控制方法(cost control method)
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