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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 nF7Ozxm#  
  股本 Share capital `/0FXb 8h  
  已归还投资 Investment returned akaQ6DIdG  
  利润分配-其他转入 Profit appropriation - other transfer in U2G\GU1 X  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V;>p@uE,P  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ](^xA `  
  利润分配-提取储备基金 Profit appropriation - reserve fund r| YuHm  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Rrsz{a  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d=q2Or   
  利润分配-利润归还投资 Profit appropriation - return investment by profit .rwZ`MP  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends CnJO]0Op3  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gPDc6{/C<  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vRm;H|[% S  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d kPfdK}G  
  期初未分配利润 Retained earnings, beginning of the year N8:vn0ww  
  资本公积-股本溢价 Capital surplus - share premium 0'a.Ypf  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b8>r UGA{  
  资本公积-接受现金捐赠 Capital surplus - cash donation 1;SWfKU?.  
  资本公积-股权投资准备 Capital surplus - investment reserve hMi`n6m  
  资本公积-拨款转入 Capital surplus - subsidiary =T9QmEBm  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation ptX;-'j(  
  资本公积-其他 Capital surplus - others q4Q1Ib-<2  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 75gE>:f  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f\1)BZ'I  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZE4~r q/W  
  盈余公积-储备基金 Surplus reserve - reserve fund 3. Kh  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund o4tQ9X=}  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment X5=Dc+  
  主营业务收入 Sales ij/ |~-!  
  主营业务成本 Cost of sales F $B _;G  
  主营业务税金及附加 Sales tax c}lUP(Ss  
  营业费用 Operating expenses |_Z(}% <o  
  管理费用 General and administrative expenses Xn4U!<RT"  
  财务费用 Financial expenses qY0p)`3!%  
  投资收益 Investment income mI@]{K}Q%  
  其他业务收入 Other operating income |R DPx6!V  
  营业外收入 Non-operating income vTN$SgzfCU  
  补贴收入 Subsidy income Q R;Xj3]v  
  其他业务支出 Other operating expenses , LX]  
  营业外支出 Non-operating expenses _z~|*7@  
  所得税 Income tax 8h}o5B  
  直接人工成本差异(direct labor variance) 5^*I]5t8  
  直接材料成本差异(direct material variance) "4|D"|w I)  
  在产品计价(work-in-process costing) Wfz&:J#  
  联产品成本计算(joint products costing) y?;&(Tcbt8  
  生产成本汇总程序(accumulation process of procluction cost) Z_Hc":4i  
  制造费用差异(manufacturing expenses variance) Ac|IBXGa=  
  实际成本与估计成本(actual cost and estimated cost) 3 rV)JA  
  工资费用分配(salary costs allocation) Fep#Pw1  
  成本曲线(cost curve) )mS Aog<  
  农业生产成本(agriculture production cost) g7rn|<6FI  
  原始成本和重置成本(original cost and replacement cost) U)o(}:5xF  
  工程施工成本 V!(T y%7  
  直接成本与间接成本(direct cost and indirect cost) {IJ,y27  
  可控成本(controllable cost) 6j+_)7.V  
  制造费用分配(manufacturing expenses allocation) b+9M? k"  
  理论成本与应用成本(theory cost and practice cost) z`y!C3w<  
  辅助生产成本分配(auxiliary production cost allocation) ]:8:|*w  
  期间,费用 Rra< MOR  
  成本控制程序(procedure of cost control) ]^$3S  
  成本记录(cost entry, cost recorder cost agenda) FQ2 6(.  
  成本计算分批法(job costing method) ~sx?aiO  
  成本计算分步法 O'*KNJX  
  直接人工成本差异(direct labor variance) |1uyJ?%B  
  成本控制方法(cost control method)
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