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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 /@Ez" ?V2  
  股本 Share capital #;d)?  
  已归还投资 Investment returned _)Qy4[S=d  
  利润分配-其他转入 Profit appropriation - other transfer in -<_7\09  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?8Et[tFg  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L59bu/LfL  
  利润分配-提取储备基金 Profit appropriation - reserve fund g]za"U|g  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \@i=)dA  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gF3TwAr  
  利润分配-利润归还投资 Profit appropriation - return investment by profit +L0J_.5%^  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends J2r1=5HS  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *9J1$Wa  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p"KU7-BfvC  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wa" uFW  
  期初未分配利润 Retained earnings, beginning of the year &ik$L!iX  
  资本公积-股本溢价 Capital surplus - share premium M:_!w[NiLp  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve eK9TAW  
  资本公积-接受现金捐赠 Capital surplus - cash donation " 9qp "%  
  资本公积-股权投资准备 Capital surplus - investment reserve \E Z+#3u  
  资本公积-拨款转入 Capital surplus - subsidiary ; yyO0Ha  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1  o|T  
  资本公积-其他 Capital surplus - others Kh)F yV  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y~az!8j;Z  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &Cq{ _M  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q!K`e)R  
  盈余公积-储备基金 Surplus reserve - reserve fund Yj3P 7k$c  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]c}=5m/  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment =N_,l'U\^  
  主营业务收入 Sales eZNitGaU  
  主营业务成本 Cost of sales 1i u =Y  
  主营业务税金及附加 Sales tax PPa^o8jd  
  营业费用 Operating expenses 2/@D7>F&g  
  管理费用 General and administrative expenses !h>D;k6 e  
  财务费用 Financial expenses H>.B99vp  
  投资收益 Investment income 2Pp&d>E4  
  其他业务收入 Other operating income a}>Dz 1R  
  营业外收入 Non-operating income S8%n.<OB  
  补贴收入 Subsidy income XvskB[\  
  其他业务支出 Other operating expenses L~dC(J)@ZI  
  营业外支出 Non-operating expenses @rO4y`  
  所得税 Income tax *zy'#`>  
  直接人工成本差异(direct labor variance) 8%[HYgd5)  
  直接材料成本差异(direct material variance) :mpiAs<%U"  
  在产品计价(work-in-process costing) &EovZ@u  
  联产品成本计算(joint products costing) y? "@v.  
  生产成本汇总程序(accumulation process of procluction cost) :tM?%=Q  
  制造费用差异(manufacturing expenses variance) c&f y{}10  
  实际成本与估计成本(actual cost and estimated cost) 9= V>f )R  
  工资费用分配(salary costs allocation) 0KAj]5nvb  
  成本曲线(cost curve) bD<qNqX$  
  农业生产成本(agriculture production cost) yG&2UqX  
  原始成本和重置成本(original cost and replacement cost) 0+EN@Y^dAV  
  工程施工成本 "!H@k%eAM|  
  直接成本与间接成本(direct cost and indirect cost) BDe]18X  
  可控成本(controllable cost) 'L{p,  
  制造费用分配(manufacturing expenses allocation) JRO$<  
  理论成本与应用成本(theory cost and practice cost) i[150g?K  
  辅助生产成本分配(auxiliary production cost allocation) .#fPw_i  
  期间,费用 -(>qu.[8=  
  成本控制程序(procedure of cost control) =-~;OH /  
  成本记录(cost entry, cost recorder cost agenda) 9cd8=][  
  成本计算分批法(job costing method) Z^zbWFO]5  
  成本计算分步法 EvE,Dm?h  
  直接人工成本差异(direct labor variance) s -k_d<  
  成本控制方法(cost control method)
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