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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 8#Z5-",iw  
  股本 Share capital @i h}x  
  已归还投资 Investment returned \}=b/FL=U  
  利润分配-其他转入 Profit appropriation - other transfer in %E\%nTV  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yBj)#m5!  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7e<Q{aB  
  利润分配-提取储备基金 Profit appropriation - reserve fund ,H?p9L; qp  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t_rDXhM  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -DnK )u\@  
  利润分配-利润归还投资 Profit appropriation - return investment by profit @^%_ir(  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends bSghf"aN  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -!cAr <  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,f+5x]F?m  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9F](%/  
  期初未分配利润 Retained earnings, beginning of the year k I~]u  
  资本公积-股本溢价 Capital surplus - share premium pQY>  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #U}U>4'  
  资本公积-接受现金捐赠 Capital surplus - cash donation ,]mwk~HeF  
  资本公积-股权投资准备 Capital surplus - investment reserve | dwxe a  
  资本公积-拨款转入 Capital surplus - subsidiary 4g9b[y~U  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation DV\ei")  
  资本公积-其他 Capital surplus - others Ag6 (  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R6XMBYK^  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V2,WP  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '[8b0\  
  盈余公积-储备基金 Surplus reserve - reserve fund )''wu\7A)'  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund E3skC%}  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment ha=z<Q  
  主营业务收入 Sales 9VE;I:NO3  
  主营业务成本 Cost of sales ELF`u WG E  
  主营业务税金及附加 Sales tax Bedjw =B  
  营业费用 Operating expenses h.;CL#s  
  管理费用 General and administrative expenses ?myXG92  
  财务费用 Financial expenses i_Z5SMZ  
  投资收益 Investment income Ne7{{1  
  其他业务收入 Other operating income })lT fy  
  营业外收入 Non-operating income %UQB?dkf$  
  补贴收入 Subsidy income i t@}dZ  
  其他业务支出 Other operating expenses I JY5wP1"  
  营业外支出 Non-operating expenses *v ^"4  
  所得税 Income tax d %W}w.  
  直接人工成本差异(direct labor variance) ~+egu89'TU  
  直接材料成本差异(direct material variance) vCSB8R  
  在产品计价(work-in-process costing) `;CU[Ps?]  
  联产品成本计算(joint products costing) FraW6T}_  
  生产成本汇总程序(accumulation process of procluction cost) BkxhF  
  制造费用差异(manufacturing expenses variance) DS}rF U  
  实际成本与估计成本(actual cost and estimated cost) s@LNQ|'kO  
  工资费用分配(salary costs allocation) /2Lo{v=0[  
  成本曲线(cost curve) 6QXQ<ah"  
  农业生产成本(agriculture production cost) (iOCzZ6S  
  原始成本和重置成本(original cost and replacement cost) -Q PWi2:k  
  工程施工成本 BemkCj2  
  直接成本与间接成本(direct cost and indirect cost) LIC~Kehi  
  可控成本(controllable cost) oz6+rM6MY  
  制造费用分配(manufacturing expenses allocation) YG~ o  
  理论成本与应用成本(theory cost and practice cost) kdh9ftm*\  
  辅助生产成本分配(auxiliary production cost allocation) FP 'lEp  
  期间,费用 (TNY2Ke2 8  
  成本控制程序(procedure of cost control) kj!7|1i2  
  成本记录(cost entry, cost recorder cost agenda) LDEW00zL  
  成本计算分批法(job costing method) asN }  
  成本计算分步法 a@y5JxFAy  
  直接人工成本差异(direct labor variance) 9m !!b{  
  成本控制方法(cost control method)
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