论坛风格切换切换到宽版
  • 3113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 cd=H4:<T5  
  股本 Share capital s- 0Xt<  
  已归还投资 Investment returned l ^}5PHLd  
  利润分配-其他转入 Profit appropriation - other transfer in HL>l.IG?  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =T?Xph{  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HTMo.hr  
  利润分配-提取储备基金 Profit appropriation - reserve fund Tkp"mT v?<  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |q\i, }  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gf4Hq&Rf  
  利润分配-利润归还投资 Profit appropriation - return investment by profit 0D  `9  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends YWV)C?5x&  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )fS6H<*  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends a_b+RMy  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?hIDy M  
  期初未分配利润 Retained earnings, beginning of the year L/vw7XNrX  
  资本公积-股本溢价 Capital surplus - share premium u3 &# UN  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _@y9=e  
  资本公积-接受现金捐赠 Capital surplus - cash donation 2@HmZ!|Q  
  资本公积-股权投资准备 Capital surplus - investment reserve > Apa^Bp  
  资本公积-拨款转入 Capital surplus - subsidiary HyYJ"54  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation `( O#$n  
  资本公积-其他 Capital surplus - others AAB_Ytf  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o4z|XhLr  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve uz=9L<$  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Zx6h%l,%  
  盈余公积-储备基金 Surplus reserve - reserve fund LHA :frC  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund HFz;"s3lWM  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment BuC\Bd^0  
  主营业务收入 Sales \]\GDpu[  
  主营业务成本 Cost of sales .O+,1&D5  
  主营业务税金及附加 Sales tax rploQF~OFF  
  营业费用 Operating expenses iP$>/[I  
  管理费用 General and administrative expenses X "HVK+  
  财务费用 Financial expenses *Id[6Z  
  投资收益 Investment income @|'9nPern  
  其他业务收入 Other operating income X~\O]  
  营业外收入 Non-operating income -ni@+Dy  
  补贴收入 Subsidy income Lo}/k}3Sx  
  其他业务支出 Other operating expenses *F(<:3;2  
  营业外支出 Non-operating expenses b!"FM/ %  
  所得税 Income tax bV#j@MJ~0  
  直接人工成本差异(direct labor variance) yRQNmR;Uy  
  直接材料成本差异(direct material variance) F6h IG G  
  在产品计价(work-in-process costing) CWd &  
  联产品成本计算(joint products costing) ,k9.1kjO*)  
  生产成本汇总程序(accumulation process of procluction cost) YXdo&'Q<qX  
  制造费用差异(manufacturing expenses variance) Ak O-PL  
  实际成本与估计成本(actual cost and estimated cost) YNp-A.o W@  
  工资费用分配(salary costs allocation) '?X?'_3  
  成本曲线(cost curve) 2%H_%Zu9  
  农业生产成本(agriculture production cost) bIV9cpW  
  原始成本和重置成本(original cost and replacement cost) ?PV@WrU>B  
  工程施工成本 C 8d9 (u  
  直接成本与间接成本(direct cost and indirect cost) 5,Co(K  
  可控成本(controllable cost) 5.kKg=a  
  制造费用分配(manufacturing expenses allocation) P4E_<v[  
  理论成本与应用成本(theory cost and practice cost) 6&2{V? W3  
  辅助生产成本分配(auxiliary production cost allocation) @TzUc E  
  期间,费用 AthR|I|8  
  成本控制程序(procedure of cost control) ._.Qf<7  
  成本记录(cost entry, cost recorder cost agenda) Fa#5a'}I  
  成本计算分批法(job costing method) vrvi] Y8  
  成本计算分步法 lJS3*x#H  
  直接人工成本差异(direct labor variance) ]RF(0;  
  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