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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 9mA{K    
  股本 Share capital y@0E[/O  
  已归还投资 Investment returned nt*Hc1I  
  利润分配-其他转入 Profit appropriation - other transfer in ck?YI]q|  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :#@= B]  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {~Rk2:gx  
  利润分配-提取储备基金 Profit appropriation - reserve fund ,eTU/Q>{,&  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lXcx@#~  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wF((  
  利润分配-利润归还投资 Profit appropriation - return investment by profit i3rH'B -I.  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z#rB}  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6DH~dL_",%  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z&;uh_EC  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^R:cd8+?%  
  期初未分配利润 Retained earnings, beginning of the year 0 $,SF3K  
  资本公积-股本溢价 Capital surplus - share premium BNL;Biy t7  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E? _Z`*h  
  资本公积-接受现金捐赠 Capital surplus - cash donation H$y-8-&)  
  资本公积-股权投资准备 Capital surplus - investment reserve ~l)-wNqR4r  
  资本公积-拨款转入 Capital surplus - subsidiary &Z`#cMR{H  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation Lhqz\o  
  资本公积-其他 Capital surplus - others )c `7( nY  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yu;P +G  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Hy^N!rBxfO  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 17`1 SGZ  
  盈余公积-储备基金 Surplus reserve - reserve fund iyg*Xbmi~.  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund Hv2De0W  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9I4K }R  
  主营业务收入 Sales =weSyZ1~  
  主营业务成本 Cost of sales .ev?"!Vpp9  
  主营业务税金及附加 Sales tax c@893<_  
  营业费用 Operating expenses S:O O0<W  
  管理费用 General and administrative expenses :Of^xj>A  
  财务费用 Financial expenses Evedc*z~P  
  投资收益 Investment income g*_cP U0~m  
  其他业务收入 Other operating income Q\ 0cvmU  
  营业外收入 Non-operating income ;C2K~8,  
  补贴收入 Subsidy income zx)z/1  
  其他业务支出 Other operating expenses >k (C  
  营业外支出 Non-operating expenses A<??T[  
  所得税 Income tax iv4H#rJ  
  直接人工成本差异(direct labor variance) y!_C/!d  
  直接材料成本差异(direct material variance) ~vyf4TF<#  
  在产品计价(work-in-process costing) [k/@E+;  
  联产品成本计算(joint products costing) R^Y <RI  
  生产成本汇总程序(accumulation process of procluction cost) )v.=jup[  
  制造费用差异(manufacturing expenses variance) 'h,VR=e<  
  实际成本与估计成本(actual cost and estimated cost) oC0qG[yp9S  
  工资费用分配(salary costs allocation) g\&g N  
  成本曲线(cost curve) eQ]~dA8>  
  农业生产成本(agriculture production cost) vkri+:S3  
  原始成本和重置成本(original cost and replacement cost) ui/a|Q  
  工程施工成本 0"f\@8r(  
  直接成本与间接成本(direct cost and indirect cost) Zg{KFM%  
  可控成本(controllable cost) OG>}M$ Ora  
  制造费用分配(manufacturing expenses allocation) % ~H=sjg  
  理论成本与应用成本(theory cost and practice cost) H" 3fT0  
  辅助生产成本分配(auxiliary production cost allocation) R8a3 1&  
  期间,费用 ~ v|>xqWV  
  成本控制程序(procedure of cost control) *^VRGfpb  
  成本记录(cost entry, cost recorder cost agenda) 8~@c)Z;  
  成本计算分批法(job costing method) |xdsl,  
  成本计算分步法 v0H@Eg_  
  直接人工成本差异(direct labor variance) W *),y:  
  成本控制方法(cost control method)
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