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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 -2A(5B9Fq  
  股本 Share capital \3S8 62B7  
  已归还投资 Investment returned X  .5aMm  
  利润分配-其他转入 Profit appropriation - other transfer in C@L$~iG  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t`,` 6@d  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7U2J xE  
  利润分配-提取储备基金 Profit appropriation - reserve fund ZfgJ.<<  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'zGo? a  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m|:_]/*qE  
  利润分配-利润归还投资 Profit appropriation - return investment by profit h?;T7|^  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends  oze&  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lo,$-bJ,<,  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yX0dbW~@y  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares li 6%)  
  期初未分配利润 Retained earnings, beginning of the year :kf`?u  
  资本公积-股本溢价 Capital surplus - share premium G6F Ep`  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V*iH}Y?^p  
  资本公积-接受现金捐赠 Capital surplus - cash donation ,}))u0q+:  
  资本公积-股权投资准备 Capital surplus - investment reserve s8#X3Rp  
  资本公积-拨款转入 Capital surplus - subsidiary e^[H[d.WMC  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation y10h#&k  
  资本公积-其他 Capital surplus - others DFd%9*N  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /O^RF}  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 82QGS$0V  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Oms. e  
  盈余公积-储备基金 Surplus reserve - reserve fund 2h=!k|6  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund  OP x`u  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment (;57Vw  
  主营业务收入 Sales qQsku;C?i  
  主营业务成本 Cost of sales 6N;wqn  
  主营业务税金及附加 Sales tax qh2ON>e;  
  营业费用 Operating expenses fmiz,$O4?  
  管理费用 General and administrative expenses AG?dGj^  
  财务费用 Financial expenses g;8jK 8 Kh  
  投资收益 Investment income Qe5U<3{JZ  
  其他业务收入 Other operating income m:WyuU<  
  营业外收入 Non-operating income yA.4G_|I  
  补贴收入 Subsidy income S!3S4:]B^  
  其他业务支出 Other operating expenses .NvQm]N0.  
  营业外支出 Non-operating expenses PUBWZ^63  
  所得税 Income tax *EZHJt9  
  直接人工成本差异(direct labor variance) nx^]>w  
  直接材料成本差异(direct material variance) U]vYV  
  在产品计价(work-in-process costing) J<dVT xK12  
  联产品成本计算(joint products costing) *i- _6s  
  生产成本汇总程序(accumulation process of procluction cost) $} =krz:r  
  制造费用差异(manufacturing expenses variance) j/nWb`#y  
  实际成本与估计成本(actual cost and estimated cost) sh`s /JRf  
  工资费用分配(salary costs allocation) q&/Yg,p\  
  成本曲线(cost curve) 6u`)QUmItg  
  农业生产成本(agriculture production cost) Tp-l^?O-p  
  原始成本和重置成本(original cost and replacement cost) 3`ELKq  
  工程施工成本 ae0> W  
  直接成本与间接成本(direct cost and indirect cost) }c`fW&  
  可控成本(controllable cost) elG<k%/2  
  制造费用分配(manufacturing expenses allocation) oNU0 qZ5  
  理论成本与应用成本(theory cost and practice cost) G_k~X"  
  辅助生产成本分配(auxiliary production cost allocation) o(r\E0 I  
  期间,费用 K,bo VFs  
  成本控制程序(procedure of cost control) dUF&."pW e  
  成本记录(cost entry, cost recorder cost agenda) -"h;uDz|z  
  成本计算分批法(job costing method) %_{tzXim  
  成本计算分步法 .$%Soyr?,  
  直接人工成本差异(direct labor variance) bBS,-vN  
  成本控制方法(cost control method)
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