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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 2k#t .-  
  股本 Share capital !.fw,!}hOD  
  已归还投资 Investment returned O_K_f+7  
  利润分配-其他转入 Profit appropriation - other transfer in #G3N(wV3  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve > 8]j  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y@F  
  利润分配-提取储备基金 Profit appropriation - reserve fund jJwkuh8R  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0'$p$K  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |)_-Bi;MW`  
  利润分配-利润归还投资 Profit appropriation - return investment by profit [ 6(Iwz?  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends klWYuStZ  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m(sXk}e;1  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BQ05`nkF  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Gk~l,wV>  
  期初未分配利润 Retained earnings, beginning of the year 6&2LWaWMo$  
  资本公积-股本溢价 Capital surplus - share premium e&X>F"z2  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u}H$-$ jE  
  资本公积-接受现金捐赠 Capital surplus - cash donation  [~Hg}-c  
  资本公积-股权投资准备 Capital surplus - investment reserve nb dGt  
  资本公积-拨款转入 Capital surplus - subsidiary %6 =\5>  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation =;c_} VY  
  资本公积-其他 Capital surplus - others k ~6- cx  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'zgvQMu  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r>qA $zD^  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0kCQ0xB[a5  
  盈余公积-储备基金 Surplus reserve - reserve fund =g@9>3~{!  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund |LYK c.xo  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2DMrMmLI  
  主营业务收入 Sales {^RG% &S  
  主营业务成本 Cost of sales E;-qP)yU  
  主营业务税金及附加 Sales tax =v"xmx&4  
  营业费用 Operating expenses 6GOcI#C9C  
  管理费用 General and administrative expenses @Y' I, e  
  财务费用 Financial expenses 6 `puTL?  
  投资收益 Investment income Z6=~1'<X  
  其他业务收入 Other operating income ~oi_r8 K  
  营业外收入 Non-operating income 4'At.<]jL  
  补贴收入 Subsidy income {},;-%xE  
  其他业务支出 Other operating expenses g_D-(J`IK,  
  营业外支出 Non-operating expenses kP,7Li\  
  所得税 Income tax DNth4z  
  直接人工成本差异(direct labor variance) XNmQ?`.2'  
  直接材料成本差异(direct material variance) +0#JnqH"  
  在产品计价(work-in-process costing) mCb 9*|  
  联产品成本计算(joint products costing)  ?f2G?Y  
  生产成本汇总程序(accumulation process of procluction cost) 3&J&^O  
  制造费用差异(manufacturing expenses variance) $Qq_qTJu?G  
  实际成本与估计成本(actual cost and estimated cost) e(\Q)re5Q  
  工资费用分配(salary costs allocation) Hhf72IX  
  成本曲线(cost curve) 9.Ap~Ay.  
  农业生产成本(agriculture production cost) Dsb(CoWw  
  原始成本和重置成本(original cost and replacement cost) k&DGJ5m$.  
  工程施工成本 G\mKCaI8  
  直接成本与间接成本(direct cost and indirect cost) +{&+L0DfH~  
  可控成本(controllable cost) EX 9Z{xX  
  制造费用分配(manufacturing expenses allocation) = K6c;  
  理论成本与应用成本(theory cost and practice cost)  RSH/l;ii  
  辅助生产成本分配(auxiliary production cost allocation) Qu_EfmN|  
  期间,费用 "8t\MKt(  
  成本控制程序(procedure of cost control) 6e:P.HqjA  
  成本记录(cost entry, cost recorder cost agenda) *SGlqR['\e  
  成本计算分批法(job costing method) Zi3T~:0p:  
  成本计算分步法 9%TT> 2#  
  直接人工成本差异(direct labor variance) _sm;HH7'*  
  成本控制方法(cost control method)
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