论坛风格切换切换到宽版
  • 2568阅读
  • 0回复

[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]

上一主题 下一主题
离线jimson
 
发帖
2284
学分
13702
经验
13
精华
1
金币
45
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 ~ 9JLqN"  
  股本 Share capital v~KgCLo  
  已归还投资 Investment returned K!qV82b='{  
  利润分配-其他转入 Profit appropriation - other transfer in w ; ]~2$  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve aP`V   
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !A=>B=.|D  
  利润分配-提取储备基金 Profit appropriation - reserve fund o06vC  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {Ax{N  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +ieRpVg  
  利润分配-利润归还投资 Profit appropriation - return investment by profit |yYu!+U  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~O~R,h>  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R6E.C!EI  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g/BlTi  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jQi)pVT^  
  期初未分配利润 Retained earnings, beginning of the year BiI`oCX  
  资本公积-股本溢价 Capital surplus - share premium ,%U'>F?  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve uS&NRf9A  
  资本公积-接受现金捐赠 Capital surplus - cash donation qV7nF }V{  
  资本公积-股权投资准备 Capital surplus - investment reserve `>N_A!pr`  
  资本公积-拨款转入 Capital surplus - subsidiary +?y9EZB%  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation jCxg)D7W  
  资本公积-其他 Capital surplus - others #9 u2LK  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RJ~I?{yR0[  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve cRS2v--\-  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3!2TE-  
  盈余公积-储备基金 Surplus reserve - reserve fund sY@x(qkIOc  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund SJsRHQ  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment /8"9 sf *  
  主营业务收入 Sales D/TEx2.=J3  
  主营业务成本 Cost of sales m6YDyQC  
  主营业务税金及附加 Sales tax /p7-D;  
  营业费用 Operating expenses Jwe9L^gL  
  管理费用 General and administrative expenses &C6Z{.3V  
  财务费用 Financial expenses :}3;z'2]l  
  投资收益 Investment income a_amO<!   
  其他业务收入 Other operating income THf*<|  
  营业外收入 Non-operating income $|n#L6k   
  补贴收入 Subsidy income k/mO(i%qi  
  其他业务支出 Other operating expenses } 0x'm  
  营业外支出 Non-operating expenses WJF#+)P:Y  
  所得税 Income tax pqnZ:'V  
  直接人工成本差异(direct labor variance) V>:ubl8j0l  
  直接材料成本差异(direct material variance) HZEDr}RN  
  在产品计价(work-in-process costing) :8jaW?~  
  联产品成本计算(joint products costing) Gk2R:\/Y  
  生产成本汇总程序(accumulation process of procluction cost) (|_N2R!  
  制造费用差异(manufacturing expenses variance) uwhb-.w  
  实际成本与估计成本(actual cost and estimated cost) LS{t7P9K  
  工资费用分配(salary costs allocation) 18];fC  
  成本曲线(cost curve) s6.#uT7h  
  农业生产成本(agriculture production cost) cr"AK"TQ  
  原始成本和重置成本(original cost and replacement cost) Y!nxHRE  
  工程施工成本 N_eZz#);  
  直接成本与间接成本(direct cost and indirect cost) KL4vr|i,  
  可控成本(controllable cost) 1:VbbOu->V  
  制造费用分配(manufacturing expenses allocation) 8nQj D<-  
  理论成本与应用成本(theory cost and practice cost) \aB>Q" pS  
  辅助生产成本分配(auxiliary production cost allocation) <yz&> +9,  
  期间,费用 < rqFBq 8  
  成本控制程序(procedure of cost control) |A%Jx__  
  成本记录(cost entry, cost recorder cost agenda) 3 F ke#t  
  成本计算分批法(job costing method) 0tyS=X;#e  
  成本计算分步法 \g<=n&S?  
  直接人工成本差异(direct labor variance) F3pBk)>a\  
  成本控制方法(cost control method)
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个