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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 f]pHJVgFV  
  股本 Share capital d/8p?Km  
  已归还投资 Investment returned 'iM#iA8  
  利润分配-其他转入 Profit appropriation - other transfer in %nS(>X<B  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JpRn)e'Z  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m/e*P*\ =  
  利润分配-提取储备基金 Profit appropriation - reserve fund @~z4GTF9i  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -l Y,lC>{  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -Qy@-s $  
  利润分配-利润归还投资 Profit appropriation - return investment by profit =.`:jZG  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends `K7UWtp  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /Hs\`Kg"!  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !.G knDT  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dEhFuN O<2  
  期初未分配利润 Retained earnings, beginning of the year +F?}<P_v  
  资本公积-股本溢价 Capital surplus - share premium 9xN`  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *g*~+B :  
  资本公积-接受现金捐赠 Capital surplus - cash donation SHc?C&^S  
  资本公积-股权投资准备 Capital surplus - investment reserve 4<j7F4  
  资本公积-拨款转入 Capital surplus - subsidiary \wKnX]xGf  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation B,q)<z6<  
  资本公积-其他 Capital surplus - others 7;I;(iY  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >"q?P^f/  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <Fi*wV  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GI<3L K\  
  盈余公积-储备基金 Surplus reserve - reserve fund zH13 ~\  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q\nIU7:bZ  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment [Ot<8)Jm  
  主营业务收入 Sales Al3*? H&  
  主营业务成本 Cost of sales Z,~PW#8<&  
  主营业务税金及附加 Sales tax 4 Uk\hgT0  
  营业费用 Operating expenses _ea|E  8  
  管理费用 General and administrative expenses )Z*nm<=  
  财务费用 Financial expenses M?d(-en  
  投资收益 Investment income \>\_OfY1W  
  其他业务收入 Other operating income BM o2t'L  
  营业外收入 Non-operating income F-X L  
  补贴收入 Subsidy income y&W3CW\:  
  其他业务支出 Other operating expenses +gyGA/5:d$  
  营业外支出 Non-operating expenses JLbmh1'  
  所得税 Income tax 3s0 I<cL  
  直接人工成本差异(direct labor variance) IkuE|  
  直接材料成本差异(direct material variance)  9+ A~(  
  在产品计价(work-in-process costing) JA$RY  
  联产品成本计算(joint products costing) Qp;FVUw9  
  生产成本汇总程序(accumulation process of procluction cost) V2S HF  
  制造费用差异(manufacturing expenses variance) :'4 ",  
  实际成本与估计成本(actual cost and estimated cost) +w2 `  
  工资费用分配(salary costs allocation) _]zH4o<p  
  成本曲线(cost curve) ydTd.`  
  农业生产成本(agriculture production cost) -uN M_|MO  
  原始成本和重置成本(original cost and replacement cost) V6bjVd9|Z  
  工程施工成本 0iV~MQZ(  
  直接成本与间接成本(direct cost and indirect cost) ;LC?3.  
  可控成本(controllable cost) oO^=%Mc(  
  制造费用分配(manufacturing expenses allocation) <2e[;$  
  理论成本与应用成本(theory cost and practice cost) 6IJH%qUx'  
  辅助生产成本分配(auxiliary production cost allocation) z?t75#u9.  
  期间,费用 r+ usMF<'  
  成本控制程序(procedure of cost control) Mt*V-`+\  
  成本记录(cost entry, cost recorder cost agenda) I_Omv{&u  
  成本计算分批法(job costing method) wzF%R {;  
  成本计算分步法 n= q7*<l  
  直接人工成本差异(direct labor variance) `n"PHur  
  成本控制方法(cost control method)
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