论坛风格切换切换到宽版
  • 2934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 U6c@Et,  
  股本 Share capital `2e_ L  
  已归还投资 Investment returned yquAr$L!  
  利润分配-其他转入 Profit appropriation - other transfer in {=iyK/Uf  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #9,=Owup  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .1{l[[= W  
  利润分配-提取储备基金 Profit appropriation - reserve fund K~3Ebr  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &F`L}#oL&  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,J& 9kYz  
  利润分配-利润归还投资 Profit appropriation - return investment by profit P5P< "  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends cm,4&x6  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uY]T:UVk  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QTE:K?  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y/D -V  
  期初未分配利润 Retained earnings, beginning of the year dN0mYlu1|  
  资本公积-股本溢价 Capital surplus - share premium ,5. <oDH  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I&\4C.\>  
  资本公积-接受现金捐赠 Capital surplus - cash donation xW0Z'==  
  资本公积-股权投资准备 Capital surplus - investment reserve CW;m  
  资本公积-拨款转入 Capital surplus - subsidiary /GN4I!LA  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation L#!$hq9{_  
  资本公积-其他 Capital surplus - others Ro~fvL~Ps  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *{nunb>WO  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ib; yu_  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oLw|uU-|  
  盈余公积-储备基金 Surplus reserve - reserve fund 1a*6ZGk.  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund u GAh7Sop  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment x=vK EyS@  
  主营业务收入 Sales O{u[+g  
  主营业务成本 Cost of sales i7s\CY  
  主营业务税金及附加 Sales tax {#9,j]<  
  营业费用 Operating expenses +`Fb_m)f  
  管理费用 General and administrative expenses  Oq}ip  
  财务费用 Financial expenses Z/c_kf[  
  投资收益 Investment income \OA L Or  
  其他业务收入 Other operating income Q0WY$w1 <  
  营业外收入 Non-operating income W #47Cz  
  补贴收入 Subsidy income r@Nl 2  
  其他业务支出 Other operating expenses wonYm27f  
  营业外支出 Non-operating expenses ,(;5%+#n  
  所得税 Income tax 4i`S+`#  
  直接人工成本差异(direct labor variance) k:mlt:  
  直接材料成本差异(direct material variance) 82s 5VQ6  
  在产品计价(work-in-process costing) I{EI HD<  
  联产品成本计算(joint products costing) OW#_ty_ul  
  生产成本汇总程序(accumulation process of procluction cost) #// %&k  
  制造费用差异(manufacturing expenses variance) rmQ\RP W  
  实际成本与估计成本(actual cost and estimated cost) BCBUb  
  工资费用分配(salary costs allocation) Pa[?L:E  
  成本曲线(cost curve) (V)9s\Le_  
  农业生产成本(agriculture production cost) K-6p'|  
  原始成本和重置成本(original cost and replacement cost) P#v^"}.Wd  
  工程施工成本 SM$\;)L  
  直接成本与间接成本(direct cost and indirect cost) mYzcVhV  
  可控成本(controllable cost) 3; A$<s  
  制造费用分配(manufacturing expenses allocation) jr:drzr{ I  
  理论成本与应用成本(theory cost and practice cost) QY6O(=  
  辅助生产成本分配(auxiliary production cost allocation) P8IRH#ED  
  期间,费用 6&mWIk^VC  
  成本控制程序(procedure of cost control) "*t6t4/Q  
  成本记录(cost entry, cost recorder cost agenda) Q K j1yG0i  
  成本计算分批法(job costing method) 'QR4~`6I  
  成本计算分步法 F^xaz^=`u  
  直接人工成本差异(direct labor variance) V_lG j  
  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