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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 WTQ\PANAaR  
  股本 Share capital 36&e.3/#  
  已归还投资 Investment returned J9--tJ?[>o  
  利润分配-其他转入 Profit appropriation - other transfer in ;s= l52  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D(@S+r_ota  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve YNyk1cE  
  利润分配-提取储备基金 Profit appropriation - reserve fund I#Y22&G1  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hP%M?MKC  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a8e6H30Sm  
  利润分配-利润归还投资 Profit appropriation - return investment by profit ed{ -/l~j  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends r ,8 [O  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T?CdZc.  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~OYiq}g  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m/@wh a  
  期初未分配利润 Retained earnings, beginning of the year #>("CAB02T  
  资本公积-股本溢价 Capital surplus - share premium 6xx<Y2@  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A7Cm5>Y_S  
  资本公积-接受现金捐赠 Capital surplus - cash donation `iFmrC<  
  资本公积-股权投资准备 Capital surplus - investment reserve Fh&G;aEq  
  资本公积-拨款转入 Capital surplus - subsidiary !7O+og L  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation R6 <X%*&%  
  资本公积-其他 Capital surplus - others "+R+6<"  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `!3SF|x&  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Fbr;{T .  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b4%??"&<Y  
  盈余公积-储备基金 Surplus reserve - reserve fund !3c \NbU  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund [x=s(:qy  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment e9Wa<i 8  
  主营业务收入 Sales e  }?db  
  主营业务成本 Cost of sales gS!:+G%  
  主营业务税金及附加 Sales tax >;aWz%-  
  营业费用 Operating expenses P-9)38`5  
  管理费用 General and administrative expenses K-^\" W8  
  财务费用 Financial expenses B-Ll{k^  
  投资收益 Investment income Y!aSs3c  
  其他业务收入 Other operating income pGP7nw_g  
  营业外收入 Non-operating income ;>U2|>5V  
  补贴收入 Subsidy income ?8H8O %Z8  
  其他业务支出 Other operating expenses > ym,{EHK  
  营业外支出 Non-operating expenses P[G)sA_"  
  所得税 Income tax "b~+;<}Q  
  直接人工成本差异(direct labor variance) ^&9zw\x;z  
  直接材料成本差异(direct material variance) /e5O"@  
  在产品计价(work-in-process costing) T8?Ghbn  
  联产品成本计算(joint products costing) Pf")e,u$  
  生产成本汇总程序(accumulation process of procluction cost) {K~'K+TPu  
  制造费用差异(manufacturing expenses variance) .Bl\Z  
  实际成本与估计成本(actual cost and estimated cost) :_ `F{rDB  
  工资费用分配(salary costs allocation) p}}R-D&K  
  成本曲线(cost curve) )W,aN)1)  
  农业生产成本(agriculture production cost) nK1Slg#U  
  原始成本和重置成本(original cost and replacement cost) w8")w*9Lmg  
  工程施工成本 XAD- 'i  
  直接成本与间接成本(direct cost and indirect cost) t4."/ .=+  
  可控成本(controllable cost) ih-#5M@  
  制造费用分配(manufacturing expenses allocation) *?@?f&E/  
  理论成本与应用成本(theory cost and practice cost) $8)+XmsCr  
  辅助生产成本分配(auxiliary production cost allocation) F>SRs=_  
  期间,费用 gmUz9P(  
  成本控制程序(procedure of cost control) T= 80,  
  成本记录(cost entry, cost recorder cost agenda) X~b X5b[P  
  成本计算分批法(job costing method) B- RjMxX4>  
  成本计算分步法 %Bj\W'V&p  
  直接人工成本差异(direct labor variance) k&M;,e3v6  
  成本控制方法(cost control method)
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