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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 w*#TS8 \  
  股本 Share capital tG{e(  
  已归还投资 Investment returned *G>V`||RW  
  利润分配-其他转入 Profit appropriation - other transfer in <74q]C  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1Qhx$If~  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o9q%=/@,  
  利润分配-提取储备基金 Profit appropriation - reserve fund (3{'GX2c  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pk: ruf`)  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |@Q(~[It  
  利润分配-利润归还投资 Profit appropriation - return investment by profit 4xe:+sA.N  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q*(]&qr"E  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H<X4R  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w v9s{I{P  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~9h6"0K!  
  期初未分配利润 Retained earnings, beginning of the year 7ABHgw~?8r  
  资本公积-股本溢价 Capital surplus - share premium OA4NXl'  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @<W"$_ r-  
  资本公积-接受现金捐赠 Capital surplus - cash donation -NiFO  
  资本公积-股权投资准备 Capital surplus - investment reserve 3vQ?vS|2  
  资本公积-拨款转入 Capital surplus - subsidiary |KplbU0iC  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation cS4e}\q,  
  资本公积-其他 Capital surplus - others o=q N+-N  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %q2dpzNW  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L.l"'=M  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]/JE#  
  盈余公积-储备基金 Surplus reserve - reserve fund oel3H5Nz  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y]&H U) u  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment (.<Gde#  
  主营业务收入 Sales Xb)XV$0  
  主营业务成本 Cost of sales  wf6ZzG:  
  主营业务税金及附加 Sales tax 1S  0GjR  
  营业费用 Operating expenses u9N?B* &{  
  管理费用 General and administrative expenses }1N)3~  
  财务费用 Financial expenses EOVHTDkKf  
  投资收益 Investment income H]}Iw5Z  
  其他业务收入 Other operating income ) ;-AT^  
  营业外收入 Non-operating income O0WzDD  
  补贴收入 Subsidy income F3,hx  
  其他业务支出 Other operating expenses `r+e! o  
  营业外支出 Non-operating expenses O`OntYwa>  
  所得税 Income tax r,[vXxMy(;  
  直接人工成本差异(direct labor variance) 7 82NiVed  
  直接材料成本差异(direct material variance) >6r&VZu*n  
  在产品计价(work-in-process costing) Z&JW}''n|F  
  联产品成本计算(joint products costing) Yt0 l'B%[u  
  生产成本汇总程序(accumulation process of procluction cost) YU M%3  
  制造费用差异(manufacturing expenses variance) S>*i^If  
  实际成本与估计成本(actual cost and estimated cost) c .KpXY  
  工资费用分配(salary costs allocation) d[-w&[iy  
  成本曲线(cost curve) !Lk|eGd*  
  农业生产成本(agriculture production cost) M!!W>A@T[g  
  原始成本和重置成本(original cost and replacement cost) l'B`f)  
  工程施工成本 5<,}^4wWZ  
  直接成本与间接成本(direct cost and indirect cost) 19 bP0y  
  可控成本(controllable cost) + :iNoDz  
  制造费用分配(manufacturing expenses allocation) A5!f#  
  理论成本与应用成本(theory cost and practice cost) uDQ d48>  
  辅助生产成本分配(auxiliary production cost allocation) -'5:Cq   
  期间,费用 42ttmN1F  
  成本控制程序(procedure of cost control) !OPa `kSh  
  成本记录(cost entry, cost recorder cost agenda) TP'EdzAT  
  成本计算分批法(job costing method) iN<&  
  成本计算分步法 y5BNHweaRb  
  直接人工成本差异(direct labor variance) o_b j@X  
  成本控制方法(cost control method)
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