论坛风格切换切换到宽版
  • 3319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 /WVMT]T6^,  
  股本 Share capital yQ50f~9  
  已归还投资 Investment returned GXVGU-br  
  利润分配-其他转入 Profit appropriation - other transfer in mH .I!  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6si-IJ  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y,~]ec I  
  利润分配-提取储备基金 Profit appropriation - reserve fund N2J!7uoQ  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "O "@HVF@  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]:fHvx_?`7  
  利润分配-利润归还投资 Profit appropriation - return investment by profit D I[Ee?  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends (p!AX<=z  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7Y:s6R|  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends IRa*}MJe  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l !v#6#iq  
  期初未分配利润 Retained earnings, beginning of the year _Tz!~z  
  资本公积-股本溢价 Capital surplus - share premium m=V2xoMw6  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t+ ]+Gn  
  资本公积-接受现金捐赠 Capital surplus - cash donation E@KK\m \e  
  资本公积-股权投资准备 Capital surplus - investment reserve WcFZRy-erc  
  资本公积-拨款转入 Capital surplus - subsidiary 'QU ?O[CH  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation =`H( `2  
  资本公积-其他 Capital surplus - others 7F\g3^ z9`  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %BKTN @;7  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H'.eqZM  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5H5Kt9DoW  
  盈余公积-储备基金 Surplus reserve - reserve fund p4 PFoFo2  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund ZT#G:a  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment nE84W$\  
  主营业务收入 Sales GkFNLM5'  
  主营业务成本 Cost of sales QCw<* Id+  
  主营业务税金及附加 Sales tax }.zn:e  
  营业费用 Operating expenses W+X zU"l  
  管理费用 General and administrative expenses 04t_  
  财务费用 Financial expenses o ++Hdvai  
  投资收益 Investment income Op{Mc$5a  
  其他业务收入 Other operating income {5h_$a!TaU  
  营业外收入 Non-operating income x;Q2/YZ#  
  补贴收入 Subsidy income PYe>`X?  
  其他业务支出 Other operating expenses R?Qou!*]  
  营业外支出 Non-operating expenses ?}>tfDu'  
  所得税 Income tax H@:@zD!G[  
  直接人工成本差异(direct labor variance) [>86i  
  直接材料成本差异(direct material variance) &#l M$7/  
  在产品计价(work-in-process costing) T9 A5L"-6T  
  联产品成本计算(joint products costing) (x@"Dp=MZW  
  生产成本汇总程序(accumulation process of procluction cost) f WXzK<  
  制造费用差异(manufacturing expenses variance) -=w.tJD  
  实际成本与估计成本(actual cost and estimated cost) X1"nq]chGy  
  工资费用分配(salary costs allocation) yrX]w3kr%  
  成本曲线(cost curve) MNzq}(p  
  农业生产成本(agriculture production cost) yS""*8/  
  原始成本和重置成本(original cost and replacement cost) @[Th{HTc.G  
  工程施工成本 mfvQ]tz_+  
  直接成本与间接成本(direct cost and indirect cost) 5{> cfN\q  
  可控成本(controllable cost) hGeRM4zVZZ  
  制造费用分配(manufacturing expenses allocation) $&!U&uMt  
  理论成本与应用成本(theory cost and practice cost) Lnzhs;7L  
  辅助生产成本分配(auxiliary production cost allocation) EbQ}w"{  
  期间,费用 ?)&TewP  
  成本控制程序(procedure of cost control) .uP$M(?j  
  成本记录(cost entry, cost recorder cost agenda) q,GL#L  
  成本计算分批法(job costing method) 4/4IZfznX  
  成本计算分步法 vh C"f*  
  直接人工成本差异(direct labor variance) wHmEt ORo  
  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