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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 kS_( wp A  
  股本 Share capital z.kvX+7'  
  已归还投资 Investment returned )6q,>whI]  
  利润分配-其他转入 Profit appropriation - other transfer in !ePr5On  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [<%H>S1  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^lA=* jY(  
  利润分配-提取储备基金 Profit appropriation - reserve fund Fh`~`eog  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JT-J#Ag  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Kla'lCZ  
  利润分配-利润归还投资 Profit appropriation - return investment by profit  f4Xk,1Is  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends KVn []@#  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E^.nc~  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y9x w 9l'  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y8m1M-#w  
  期初未分配利润 Retained earnings, beginning of the year j6Yy6X]  
  资本公积-股本溢价 Capital surplus - share premium }s(N6a&(  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve g;2?F[8Th  
  资本公积-接受现金捐赠 Capital surplus - cash donation \#Pf j &*  
  资本公积-股权投资准备 Capital surplus - investment reserve d8[J@M53|T  
  资本公积-拨款转入 Capital surplus - subsidiary VFRi1\G  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation )(ImL bM)  
  资本公积-其他 Capital surplus - others ` :o4'CG  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rEB @$C^  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \/: {)T~  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;_rF;9z9  
  盈余公积-储备基金 Surplus reserve - reserve fund x4E7X_  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund fA+ ,TEB~d  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment gDQ1?N'8{t  
  主营业务收入 Sales p-Kz-+A[  
  主营业务成本 Cost of sales $npT[~U5  
  主营业务税金及附加 Sales tax y%%}k  
  营业费用 Operating expenses tasUZ#\6  
  管理费用 General and administrative expenses /atW8 `&  
  财务费用 Financial expenses aX5 z&r:{  
  投资收益 Investment income U5 6G.  
  其他业务收入 Other operating income ] lr Wgm  
  营业外收入 Non-operating income \l9qt5rS  
  补贴收入 Subsidy income c_vqL$Dl  
  其他业务支出 Other operating expenses G/7cK\^u  
  营业外支出 Non-operating expenses m 8aITd8  
  所得税 Income tax PE5R7)~A  
  直接人工成本差异(direct labor variance) 2E}*v5b,  
  直接材料成本差异(direct material variance) M< kj_.  
  在产品计价(work-in-process costing) hRUhX[  
  联产品成本计算(joint products costing) ?u" 4@  
  生产成本汇总程序(accumulation process of procluction cost) ;#vKi0V7  
  制造费用差异(manufacturing expenses variance) Y8-86 *zC  
  实际成本与估计成本(actual cost and estimated cost) \$*7 >`k  
  工资费用分配(salary costs allocation) |wH5sjT  
  成本曲线(cost curve) P:k>aHnW  
  农业生产成本(agriculture production cost) L.S;J[a;  
  原始成本和重置成本(original cost and replacement cost) ?~hHGf\^b6  
  工程施工成本 D-5VC9{  
  直接成本与间接成本(direct cost and indirect cost) ^j31S*f&:  
  可控成本(controllable cost) 8,? h~prc  
  制造费用分配(manufacturing expenses allocation) l'/R&`-n  
  理论成本与应用成本(theory cost and practice cost) t!r A%*  
  辅助生产成本分配(auxiliary production cost allocation) ZWc]$H ?  
  期间,费用 qz0;p=$8Z  
  成本控制程序(procedure of cost control) HY&aV2|A1  
  成本记录(cost entry, cost recorder cost agenda) qI#;j%V  
  成本计算分批法(job costing method) 2O.i\c H  
  成本计算分步法 y5 *Z 3"<  
  直接人工成本差异(direct labor variance)  SL#0kc0x  
  成本控制方法(cost control method)
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