论坛风格切换切换到宽版
  • 3252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 qX\85dPn@}  
  股本 Share capital GYQ:G=  
  已归还投资 Investment returned  of*T,MUI  
  利润分配-其他转入 Profit appropriation - other transfer in 5B:"$vC{=  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #sCR}  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K Ha,6X  
  利润分配-提取储备基金 Profit appropriation - reserve fund .B~yI3D`M  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund r~T!$T b  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1(Vv-bq$  
  利润分配-利润归还投资 Profit appropriation - return investment by profit MV$E_@pg  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends agwbjkU/  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GEy7Vb)  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s:6K '*  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W[J2>`k9  
  期初未分配利润 Retained earnings, beginning of the year xL_ QTj  
  资本公积-股本溢价 Capital surplus - share premium kIS )*_  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E8kD#tL  
  资本公积-接受现金捐赠 Capital surplus - cash donation >mA]2gV<a  
  资本公积-股权投资准备 Capital surplus - investment reserve F>{bVPh VA  
  资本公积-拨款转入 Capital surplus - subsidiary YM;ro5_KF  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation W gyRK2#!  
  资本公积-其他 Capital surplus - others d>F7i~W  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TU_'1  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b X38=.up  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hJ8&OCR }  
  盈余公积-储备基金 Surplus reserve - reserve fund %_:L_VD@  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund gnN> Rl 5_  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6 DQOar>d  
  主营业务收入 Sales ^jL)<y4`  
  主营业务成本 Cost of sales .CEC g*f  
  主营业务税金及附加 Sales tax E7h@Y~bNhW  
  营业费用 Operating expenses c}OveR$'&  
  管理费用 General and administrative expenses  LkYcFD  
  财务费用 Financial expenses l,Q`;v5|  
  投资收益 Investment income ]p+KN>1e  
  其他业务收入 Other operating income 4ZUtK/i+r  
  营业外收入 Non-operating income .&b^6$dC  
  补贴收入 Subsidy income r+%3Y:dZE  
  其他业务支出 Other operating expenses JzywSQ  
  营业外支出 Non-operating expenses yj_/:eX  
  所得税 Income tax ]vcT2lr]  
  直接人工成本差异(direct labor variance) 4Wz1O$*  
  直接材料成本差异(direct material variance) ,s%+vD$O^  
  在产品计价(work-in-process costing) 2d|^$$#`  
  联产品成本计算(joint products costing) FDuA5At  
  生产成本汇总程序(accumulation process of procluction cost) r:o9:w:  
  制造费用差异(manufacturing expenses variance) W<&/5s  
  实际成本与估计成本(actual cost and estimated cost) xp:I(  
  工资费用分配(salary costs allocation) $G0e1)D  
  成本曲线(cost curve)  Hvz;[!  
  农业生产成本(agriculture production cost) <k1muSe  
  原始成本和重置成本(original cost and replacement cost) ZJbaioc\  
  工程施工成本 *j(fk[,i  
  直接成本与间接成本(direct cost and indirect cost) #"A`:bjG  
  可控成本(controllable cost) BIMX2.S1o  
  制造费用分配(manufacturing expenses allocation) rJf{YUZe  
  理论成本与应用成本(theory cost and practice cost) `Qb!W45  
  辅助生产成本分配(auxiliary production cost allocation) vRaxB  
  期间,费用 EK>x\]O%T  
  成本控制程序(procedure of cost control) 4Kj 8 i  
  成本记录(cost entry, cost recorder cost agenda) B7C<;`5TiD  
  成本计算分批法(job costing method) S e[=$W  
  成本计算分步法 \``w>Xy8  
  直接人工成本差异(direct labor variance) )$Ib6tYY  
  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