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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 *SNdU^!  
  股本 Share capital i=EOk}R  
  已归还投资 Investment returned O=2|'L'h!  
  利润分配-其他转入 Profit appropriation - other transfer in U=G49 ~E  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ",b:rgpRp  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '3b\d:hN  
  利润分配-提取储备基金 Profit appropriation - reserve fund wmr?ANk  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _= v4Iz0  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund EH |+S  
  利润分配-利润归还投资 Profit appropriation - return investment by profit |'?vlUCd  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends (!nkv^]  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XR+ SjCA  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FW|& iS$  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dTg`z,^F  
  期初未分配利润 Retained earnings, beginning of the year \1< 'XVS  
  资本公积-股本溢价 Capital surplus - share premium }Ja-0v)Wf  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %4*c/ c6  
  资本公积-接受现金捐赠 Capital surplus - cash donation QXkA%'@'  
  资本公积-股权投资准备 Capital surplus - investment reserve ~*iF`T6  
  资本公积-拨款转入 Capital surplus - subsidiary ;MS.ag#  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?),b902C  
  资本公积-其他 Capital surplus - others 4 EqThvI{  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wm`< +K  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =p@`bx  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jaoZ}}V_$  
  盈余公积-储备基金 Surplus reserve - reserve fund L"bJ#0m  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1b9S";ct0  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment !vwio!  
  主营业务收入 Sales *?X&Y8Kf  
  主营业务成本 Cost of sales #%E`~&[  
  主营业务税金及附加 Sales tax .t@|2  
  营业费用 Operating expenses $f =`fPo  
  管理费用 General and administrative expenses !zE{`H a~  
  财务费用 Financial expenses ,{0Y:/T'  
  投资收益 Investment income Ce}`z L  
  其他业务收入 Other operating income ETHcZ  
  营业外收入 Non-operating income N!K%aH~O  
  补贴收入 Subsidy income Z 8rD9 k$6  
  其他业务支出 Other operating expenses ?6:qAF w  
  营业外支出 Non-operating expenses ,R{&x7  
  所得税 Income tax VExhN';  
  直接人工成本差异(direct labor variance) cI2Ps3~"Q  
  直接材料成本差异(direct material variance) +_] Ui| l  
  在产品计价(work-in-process costing) \L*%?~  
  联产品成本计算(joint products costing) 3:WqUb\QK  
  生产成本汇总程序(accumulation process of procluction cost) wp?:@XM  
  制造费用差异(manufacturing expenses variance) k)b{ UFRW  
  实际成本与估计成本(actual cost and estimated cost) W[&nQW$E  
  工资费用分配(salary costs allocation) k$kE5kh,S  
  成本曲线(cost curve) A^OwT #  
  农业生产成本(agriculture production cost) d {!P c<  
  原始成本和重置成本(original cost and replacement cost) O=o}uB-*6  
  工程施工成本 ,t`V^(PEq  
  直接成本与间接成本(direct cost and indirect cost) Jh\KVmfXN  
  可控成本(controllable cost) `yfZ{<  
  制造费用分配(manufacturing expenses allocation) xTAfV N  
  理论成本与应用成本(theory cost and practice cost) wsQnjT>  
  辅助生产成本分配(auxiliary production cost allocation) 2w.FC  
  期间,费用 u n v:sV#b  
  成本控制程序(procedure of cost control) g6Vkns4  
  成本记录(cost entry, cost recorder cost agenda) .Pm5nS  
  成本计算分批法(job costing method) e/D{^*~S  
  成本计算分步法 <X8Urum  
  直接人工成本差异(direct labor variance) Ux_tzd0!  
  成本控制方法(cost control method)
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