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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 :X1Y  
  股本 Share capital ;>]dwsA*P  
  已归还投资 Investment returned 20 Rm|CNH?  
  利润分配-其他转入 Profit appropriation - other transfer in n@oSLo`k,`  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,M\/[_:  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +~;#!I@Di  
  利润分配-提取储备基金 Profit appropriation - reserve fund \x _$Pu  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund CF+:v(NL  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #yCnM]cEn  
  利润分配-利润归还投资 Profit appropriation - return investment by profit @3I?T Q1  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends k$,y1hH;f8  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tK\ $LZ  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (d[JMO^@8  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L_=3`xE _  
  期初未分配利润 Retained earnings, beginning of the year &';@CeK  
  资本公积-股本溢价 Capital surplus - share premium |A H@W#7j  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve grDz7\i:  
  资本公积-接受现金捐赠 Capital surplus - cash donation )9!J $q  
  资本公积-股权投资准备 Capital surplus - investment reserve '?E@H.""  
  资本公积-拨款转入 Capital surplus - subsidiary hg `N`O  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation D6P/39}W  
  资本公积-其他 Capital surplus - others N VDvd6  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {Q 0DHNP(G  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1fh6A`c  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pTYV@5|  
  盈余公积-储备基金 Surplus reserve - reserve fund ;s-fYS6(>{  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund 52*KRq o  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment .n}k,da@(  
  主营业务收入 Sales [} %=& B  
  主营业务成本 Cost of sales :O*62olC5  
  主营业务税金及附加 Sales tax M !rw!,g  
  营业费用 Operating expenses 1a#R7 chl  
  管理费用 General and administrative expenses c+<gc:#jy  
  财务费用 Financial expenses fp"GdkO#}i  
  投资收益 Investment income * x.gPG  
  其他业务收入 Other operating income sDy~<$l?  
  营业外收入 Non-operating income g^k=z:n3,  
  补贴收入 Subsidy income i32S(3se  
  其他业务支出 Other operating expenses 8WG_4e  
  营业外支出 Non-operating expenses T(*A0  
  所得税 Income tax & y7~  
  直接人工成本差异(direct labor variance) /5:qS\Zl  
  直接材料成本差异(direct material variance) pf_`{2.\uO  
  在产品计价(work-in-process costing) Q,\S3>1n  
  联产品成本计算(joint products costing) PE+{ <[n  
  生产成本汇总程序(accumulation process of procluction cost) ~rbJtz  
  制造费用差异(manufacturing expenses variance) < 'r<MA<  
  实际成本与估计成本(actual cost and estimated cost) jTok1k  
  工资费用分配(salary costs allocation) ">R`S<W  
  成本曲线(cost curve) fR lJ`\ t  
  农业生产成本(agriculture production cost) CSE!Abg  
  原始成本和重置成本(original cost and replacement cost) *18J$  
  工程施工成本 E._/PB  
  直接成本与间接成本(direct cost and indirect cost) {?uswbk.  
  可控成本(controllable cost) 4"V6k4i5  
  制造费用分配(manufacturing expenses allocation) &. "ltB  
  理论成本与应用成本(theory cost and practice cost) elb}] +  
  辅助生产成本分配(auxiliary production cost allocation) 5{M$m&$1  
  期间,费用 +L}R|ihkI  
  成本控制程序(procedure of cost control) 9!vimu)  
  成本记录(cost entry, cost recorder cost agenda) nZkMyRk  
  成本计算分批法(job costing method) G)7J$4R  
  成本计算分步法 "I45=nf  
  直接人工成本差异(direct labor variance) T;B/ Wm!x  
  成本控制方法(cost control method)
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