论坛风格切换切换到宽版
  • 2745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 ?TA7i b_  
  股本 Share capital t2,II\K l  
  已归还投资 Investment returned .{ v$;g  
  利润分配-其他转入 Profit appropriation - other transfer in :^y!z1\2(7  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m4m-JD|v  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uq3pk3 )W9  
  利润分配-提取储备基金 Profit appropriation - reserve fund k>ErD v8  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O?OAXPK2  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ins(RWO  
  利润分配-利润归还投资 Profit appropriation - return investment by profit JwMRquQv  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends =RWTjTZ   
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +;W%v7 %<  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d7^ `  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g}%ODa !H  
  期初未分配利润 Retained earnings, beginning of the year {L;sF=d  
  资本公积-股本溢价 Capital surplus - share premium d.+*o  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3A,N1OXG  
  资本公积-接受现金捐赠 Capital surplus - cash donation [ K?  
  资本公积-股权投资准备 Capital surplus - investment reserve Kxr{Nx  
  资本公积-拨款转入 Capital surplus - subsidiary *}vvS^c0  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation P8m0]T.&x  
  资本公积-其他 Capital surplus - others ;  $ rQ  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N1'"7eg/  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \kQ)fk]^  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve OH@"]Nc~  
  盈余公积-储备基金 Surplus reserve - reserve fund 3#t9pI4  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund <.)=CK  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment =G}a%)?As\  
  主营业务收入 Sales 'bx}[  
  主营业务成本 Cost of sales e]1=&:eX#d  
  主营业务税金及附加 Sales tax ~m=GS[=  
  营业费用 Operating expenses cB,^?djJ3  
  管理费用 General and administrative expenses cx:_5GF  
  财务费用 Financial expenses *z[vp2 TN  
  投资收益 Investment income QD.5o S  
  其他业务收入 Other operating income a[hF2/*  
  营业外收入 Non-operating income >Cr"q*  
  补贴收入 Subsidy income . Z&5TK4I  
  其他业务支出 Other operating expenses Y @ v][Q  
  营业外支出 Non-operating expenses &m--}  
  所得税 Income tax zh) &6'S\  
  直接人工成本差异(direct labor variance) |&@q$d  
  直接材料成本差异(direct material variance) "\*)KH`C  
  在产品计价(work-in-process costing) | va@&;#wf  
  联产品成本计算(joint products costing) ^x&x|ckR!  
  生产成本汇总程序(accumulation process of procluction cost) L9/'zhiZBx  
  制造费用差异(manufacturing expenses variance) 8 o}5QOW  
  实际成本与估计成本(actual cost and estimated cost) ftY&Q#[  
  工资费用分配(salary costs allocation) R"OT&:0/  
  成本曲线(cost curve) W $D 34(  
  农业生产成本(agriculture production cost) TzC(YWt  
  原始成本和重置成本(original cost and replacement cost) H s)]  
  工程施工成本 Z kw-a  
  直接成本与间接成本(direct cost and indirect cost) W_XFTqp^  
  可控成本(controllable cost) #:" ]-u^  
  制造费用分配(manufacturing expenses allocation) (~G*' /)  
  理论成本与应用成本(theory cost and practice cost) 6teu_FS  
  辅助生产成本分配(auxiliary production cost allocation) TU?n;h#TZ  
  期间,费用 {b-C,J  
  成本控制程序(procedure of cost control) 4Ah F E@  
  成本记录(cost entry, cost recorder cost agenda) q5g_5^csM{  
  成本计算分批法(job costing method) O5du3[2x7a  
  成本计算分步法 #xmiUN,|  
  直接人工成本差异(direct labor variance) ~jw:4sG  
  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