论坛风格切换切换到宽版
  • 2944阅读
  • 0回复

[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]

上一主题 下一主题
离线jimson
 
发帖
2284
学分
13702
经验
13
精华
1
金币
45
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 2J (nJT"  
  股本 Share capital (+}44Ldt  
  已归还投资 Investment returned ]MC5 uKn  
  利润分配-其他转入 Profit appropriation - other transfer in zYM0?O8pJ~  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tF\_AvL_8  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @+a}O  
  利润分配-提取储备基金 Profit appropriation - reserve fund nd[Ja _h  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hxt;sQAo{  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8tO.o\)h  
  利润分配-利润归还投资 Profit appropriation - return investment by profit !$#5E1:\  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4ves|pLET  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Gz4LjMQ &  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DPCQqV| 7  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5=b6B=\*~  
  期初未分配利润 Retained earnings, beginning of the year Q n.3 B  
  资本公积-股本溢价 Capital surplus - share premium FD[4?\W]#  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cYBjsN(!A|  
  资本公积-接受现金捐赠 Capital surplus - cash donation GiKhdy  
  资本公积-股权投资准备 Capital surplus - investment reserve {Es1bO  
  资本公积-拨款转入 Capital surplus - subsidiary 0Hx'C^m72  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZZ/k7(8  
  资本公积-其他 Capital surplus - others ce*?crOV  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7`e<H8g  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o6:@j#b  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i^8w0H<-@v  
  盈余公积-储备基金 Surplus reserve - reserve fund sXtt$HID=  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund wL}X~Xa3i  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment q\<NW%KtX  
  主营业务收入 Sales x3F94+<n{  
  主营业务成本 Cost of sales QU(Lv(/O  
  主营业务税金及附加 Sales tax I}m>t}QRI_  
  营业费用 Operating expenses =1xVw5^F  
  管理费用 General and administrative expenses ",' Zr<T  
  财务费用 Financial expenses y'n<oSB}  
  投资收益 Investment income Kjpsz];  
  其他业务收入 Other operating income $`R =Q  
  营业外收入 Non-operating income !)}D_9{  
  补贴收入 Subsidy income %Aa_Bumf*:  
  其他业务支出 Other operating expenses rbs&A{i  
  营业外支出 Non-operating expenses EfkBo5@Qi  
  所得税 Income tax eR/X9<  
  直接人工成本差异(direct labor variance) rDu?XJA  
  直接材料成本差异(direct material variance) g|h;*  
  在产品计价(work-in-process costing) ,Ek6X)|@  
  联产品成本计算(joint products costing) 6/vMK<Fz9  
  生产成本汇总程序(accumulation process of procluction cost) a&dP@)  
  制造费用差异(manufacturing expenses variance) ?}S!8;d  
  实际成本与估计成本(actual cost and estimated cost) T '9M  
  工资费用分配(salary costs allocation) "{3MXAFe  
  成本曲线(cost curve) _Y$v=!fY&  
  农业生产成本(agriculture production cost) vE)d0l"  
  原始成本和重置成本(original cost and replacement cost) _@VKWU$$  
  工程施工成本 e@& 2q{Gi=  
  直接成本与间接成本(direct cost and indirect cost) y)TBg8Q  
  可控成本(controllable cost) ]7RK/Zu i  
  制造费用分配(manufacturing expenses allocation) *Wcq'S  
  理论成本与应用成本(theory cost and practice cost) [4@@b"H  
  辅助生产成本分配(auxiliary production cost allocation) CK_\K,xVT  
  期间,费用 W)Y:2P<.  
  成本控制程序(procedure of cost control) A0Q1"b=  
  成本记录(cost entry, cost recorder cost agenda) ,mKUCG  
  成本计算分批法(job costing method) ~ H"-km"@  
  成本计算分步法 #qJ6iA6{  
  直接人工成本差异(direct labor variance) ~q}]/0-m  
  成本控制方法(cost control method)
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个