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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 ?:$ aX@r  
  股本 Share capital i #pBzJ  
  已归还投资 Investment returned ,`Yx(4!rR  
  利润分配-其他转入 Profit appropriation - other transfer in v~B "Il  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  U))2?#  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [}+h86:y  
  利润分配-提取储备基金 Profit appropriation - reserve fund %tK^&rw%  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2h;#BJ))  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Hoj' zY  
  利润分配-利润归还投资 Profit appropriation - return investment by profit " J4?Sb<  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ia@!Nr2  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @r130eLh  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #qnK nxD  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  9M]%h  
  期初未分配利润 Retained earnings, beginning of the year 5$PDA*]9  
  资本公积-股本溢价 Capital surplus - share premium $wm.,Vb  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v?@=WG  
  资本公积-接受现金捐赠 Capital surplus - cash donation F!RzF7h1  
  资本公积-股权投资准备 Capital surplus - investment reserve C CDO8  
  资本公积-拨款转入 Capital surplus - subsidiary ;t xW\iy%Z  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8V?*Bz-4`  
  资本公积-其他 Capital surplus - others W Te1E,M  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve eaWK2%v  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `Q1;Y  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %E\pd@  
  盈余公积-储备基金 Surplus reserve - reserve fund 6uu49x_^L4  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund @{ CP18~:  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment s$3WJ'yr  
  主营业务收入 Sales )b=m|A GX  
  主营业务成本 Cost of sales ~a ]R7X7  
  主营业务税金及附加 Sales tax Z~{0x#?4%  
  营业费用 Operating expenses 9Od|R"aS|  
  管理费用 General and administrative expenses By;{Y[@rS  
  财务费用 Financial expenses )e?6 Ncy  
  投资收益 Investment income JY0}#FtgV  
  其他业务收入 Other operating income *eEn8rAr  
  营业外收入 Non-operating income &0Bs?oq_  
  补贴收入 Subsidy income Aq *,cOF+  
  其他业务支出 Other operating expenses :c3'U_H^  
  营业外支出 Non-operating expenses 4|INy =<"t  
  所得税 Income tax 8(@ Y@`/  
  直接人工成本差异(direct labor variance) [ApAd  
  直接材料成本差异(direct material variance) rx\f:-3g  
  在产品计价(work-in-process costing) @tfatq+q  
  联产品成本计算(joint products costing) k%K\~U8"  
  生产成本汇总程序(accumulation process of procluction cost) 6xW1 7P  
  制造费用差异(manufacturing expenses variance) @"vTz8oY@  
  实际成本与估计成本(actual cost and estimated cost) A4IPd  
  工资费用分配(salary costs allocation) b|-7EI>l9  
  成本曲线(cost curve) xN>+!&3%w  
  农业生产成本(agriculture production cost) cHw-;  
  原始成本和重置成本(original cost and replacement cost) "tUc  
  工程施工成本 5X}OUn8  
  直接成本与间接成本(direct cost and indirect cost) '(f Ci  
  可控成本(controllable cost) Uv|^k8(  
  制造费用分配(manufacturing expenses allocation) KKGwMJku}  
  理论成本与应用成本(theory cost and practice cost) <;q)V%IUz  
  辅助生产成本分配(auxiliary production cost allocation) g7`uWAxZa  
  期间,费用 3F\UEpQ  
  成本控制程序(procedure of cost control) _>/OqYR_jQ  
  成本记录(cost entry, cost recorder cost agenda) I`KBj6n  
  成本计算分批法(job costing method) VCCG_K9'  
  成本计算分步法 g 6!#n  
  直接人工成本差异(direct labor variance) M^?=!!US^  
  成本控制方法(cost control method)
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