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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 S3"js4a  
  股本 Share capital `~( P  
  已归还投资 Investment returned ?v2OoNQ   
  利润分配-其他转入 Profit appropriation - other transfer in J.x>*3< l  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;K?fAspSH  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ki6`d?  
  利润分配-提取储备基金 Profit appropriation - reserve fund C]UBu-]#S  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T6f{'.w  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund uh`@qmu)  
  利润分配-利润归还投资 Profit appropriation - return investment by profit (^g?/i1@d  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends o"^}2^)_SR  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zx\N^R;Jq  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )>,b>7  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >vg!<%]W ]  
  期初未分配利润 Retained earnings, beginning of the year :V2j'R,  
  资本公积-股本溢价 Capital surplus - share premium MBCA%3z08  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve : =04_5 z  
  资本公积-接受现金捐赠 Capital surplus - cash donation xmtbSRgK9  
  资本公积-股权投资准备 Capital surplus - investment reserve v8Ncquv  
  资本公积-拨款转入 Capital surplus - subsidiary =5&)^  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation O?@1</r^  
  资本公积-其他 Capital surplus - others [Dq7mqr$  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #&">x7?5  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2]NP7Ee8 Z  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EU,4qO  
  盈余公积-储备基金 Surplus reserve - reserve fund @1P1n8mH]  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund ua:.97~Ym  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9#%(%s 2 +  
  主营业务收入 Sales =!xeki]|9  
  主营业务成本 Cost of sales h~elF1dG  
  主营业务税金及附加 Sales tax $X5~9s1Wl  
  营业费用 Operating expenses pooi8" G  
  管理费用 General and administrative expenses 8 Oeg"d  
  财务费用 Financial expenses  49 3ik  
  投资收益 Investment income tZ[BfO  
  其他业务收入 Other operating income .]ZM2  
  营业外收入 Non-operating income {549&]/o  
  补贴收入 Subsidy income y{ 90A  
  其他业务支出 Other operating expenses c}mJ6Pt  
  营业外支出 Non-operating expenses MCQ>BP  
  所得税 Income tax d8M"vd  
  直接人工成本差异(direct labor variance) :=~%&  
  直接材料成本差异(direct material variance) MvY0?!v  
  在产品计价(work-in-process costing) K_`*ZV{r  
  联产品成本计算(joint products costing) 2Z@<llsi  
  生产成本汇总程序(accumulation process of procluction cost) *cp|lW!ag  
  制造费用差异(manufacturing expenses variance) *wp'`3y}  
  实际成本与估计成本(actual cost and estimated cost) z$G?J+?J  
  工资费用分配(salary costs allocation) Xkl^!,  
  成本曲线(cost curve) J+\F)k>r  
  农业生产成本(agriculture production cost) [ CPZj*|b  
  原始成本和重置成本(original cost and replacement cost) ~N[hY1}X[  
  工程施工成本 O( he  
  直接成本与间接成本(direct cost and indirect cost) $},:z]%D  
  可控成本(controllable cost) K@n.$g  
  制造费用分配(manufacturing expenses allocation) ^yK94U;<Gy  
  理论成本与应用成本(theory cost and practice cost) i*_KHK  
  辅助生产成本分配(auxiliary production cost allocation) 0&/1{Dk*n  
  期间,费用 SX^fh.  
  成本控制程序(procedure of cost control) ;~]&$2sk  
  成本记录(cost entry, cost recorder cost agenda) <zZAVGb4I  
  成本计算分批法(job costing method) 'n:Ft  
  成本计算分步法 ErESk"2t  
  直接人工成本差异(direct labor variance) e+y< a~N  
  成本控制方法(cost control method)
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