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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 N/ a4Gl(  
  股本 Share capital z "@^'{.l  
  已归还投资 Investment returned h+km?j  
  利润分配-其他转入 Profit appropriation - other transfer in [LVXXjkFI  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mWviWHK  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @-@Coy 4Tt  
  利润分配-提取储备基金 Profit appropriation - reserve fund z{XB_j6\=  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pqG> |#RG  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;&d#)&O"e  
  利润分配-利润归还投资 Profit appropriation - return investment by profit Ah2@sp,z  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends %\'=Y/yP  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _}[ Du/c  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *byUqY3(  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <\229  
  期初未分配利润 Retained earnings, beginning of the year H,> }t S  
  资本公积-股本溢价 Capital surplus - share premium rto?*^N?  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wNa5qp 0  
  资本公积-接受现金捐赠 Capital surplus - cash donation ( 5LCy?-6  
  资本公积-股权投资准备 Capital surplus - investment reserve u]ms~rO  
  资本公积-拨款转入 Capital surplus - subsidiary geQ!}zXWi  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation % .bDK}  
  资本公积-其他 Capital surplus - others %. 1/ #{  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #Xg;E3BM  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }dc0ZRKgx  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ca-"3aQkc  
  盈余公积-储备基金 Surplus reserve - reserve fund pGie!2T E  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund &xGdKH  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment ()lgd7|+  
  主营业务收入 Sales OVLVsNg  
  主营业务成本 Cost of sales 4"&-a1N  
  主营业务税金及附加 Sales tax ^O}a,  
  营业费用 Operating expenses V]zZb-m=  
  管理费用 General and administrative expenses -2hirA<^  
  财务费用 Financial expenses \M`qaFan5^  
  投资收益 Investment income D]~K-[V?l  
  其他业务收入 Other operating income poz_=,c  
  营业外收入 Non-operating income ,{*g Q%7  
  补贴收入 Subsidy income .s{ "NqRA  
  其他业务支出 Other operating expenses "uH>S+%|b  
  营业外支出 Non-operating expenses ')xOL =w  
  所得税 Income tax & bTCTDZh  
  直接人工成本差异(direct labor variance) Jm_)}dj3o  
  直接材料成本差异(direct material variance) ~RR!~q  
  在产品计价(work-in-process costing) S,5ok0R  
  联产品成本计算(joint products costing) ]B/> =t"E  
  生产成本汇总程序(accumulation process of procluction cost) F5?S8=i  
  制造费用差异(manufacturing expenses variance) fD!c t;UK  
  实际成本与估计成本(actual cost and estimated cost) \[9VeqMU  
  工资费用分配(salary costs allocation) ).KA0-  
  成本曲线(cost curve) /pMOinuO  
  农业生产成本(agriculture production cost) g *$2qKm  
  原始成本和重置成本(original cost and replacement cost) ~[CFs'`(2  
  工程施工成本 z:Am1B  
  直接成本与间接成本(direct cost and indirect cost) .IW`?9O $E  
  可控成本(controllable cost) 2@ S}x@^  
  制造费用分配(manufacturing expenses allocation) <+QdBp'd;  
  理论成本与应用成本(theory cost and practice cost) oN032o?S  
  辅助生产成本分配(auxiliary production cost allocation) '/O:@P5qY  
  期间,费用 <8WFaP3,  
  成本控制程序(procedure of cost control) 'rhgM/I  
  成本记录(cost entry, cost recorder cost agenda) 12 p`ZD=  
  成本计算分批法(job costing method) CX]1I|T5  
  成本计算分步法 ?L<B]!9HZt  
  直接人工成本差异(direct labor variance) Q}#Je.;  
  成本控制方法(cost control method)
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