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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 tSST.o3  
  股本 Share capital \2?p  
  已归还投资 Investment returned M18H1e@Al  
  利润分配-其他转入 Profit appropriation - other transfer in uS9:cdH  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \hjGw,d  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4?#0fK  
  利润分配-提取储备基金 Profit appropriation - reserve fund  0p8Z l  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund " 6T: &>  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {U$qxC]M  
  利润分配-利润归还投资 Profit appropriation - return investment by profit 'Zq$ W]i  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends }E01B_T9z  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wzw`9^B  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '%W'HqVcG1  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T Y|5O! <  
  期初未分配利润 Retained earnings, beginning of the year IrJPP2Q  
  资本公积-股本溢价 Capital surplus - share premium T&?0hSYt  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve so* lV  
  资本公积-接受现金捐赠 Capital surplus - cash donation kI|Vv90l  
  资本公积-股权投资准备 Capital surplus - investment reserve S(7_\8 h  
  资本公积-拨款转入 Capital surplus - subsidiary Zk#^H*jgx  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation @ljvTgZ(X  
  资本公积-其他 Capital surplus - others -qki^!Y?  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8>: kv:MId  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve aR }|^ex  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Rp~#zt9:  
  盈余公积-储备基金 Surplus reserve - reserve fund vYh_<Rp5  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund O1/U3 /2/d  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment %5X}4k!p  
  主营业务收入 Sales ]!>ThBMa  
  主营业务成本 Cost of sales "J0,SFu:  
  主营业务税金及附加 Sales tax 8\Y/?$on  
  营业费用 Operating expenses -*[?E!F  
  管理费用 General and administrative expenses l2DhFt$!=  
  财务费用 Financial expenses | v? pS  
  投资收益 Investment income 9aLS%-x!+  
  其他业务收入 Other operating income uV]4C^k;`[  
  营业外收入 Non-operating income ],*^wQ   
  补贴收入 Subsidy income #A8d@]Ps  
  其他业务支出 Other operating expenses 5xZ*U  
  营业外支出 Non-operating expenses Oeo:V"  
  所得税 Income tax %21i#R`E  
  直接人工成本差异(direct labor variance) ^*7~ Wxk5  
  直接材料成本差异(direct material variance) j@c fR  
  在产品计价(work-in-process costing) NO4V{}?a  
  联产品成本计算(joint products costing)  } z4=3 '  
  生产成本汇总程序(accumulation process of procluction cost) Q AJX7  
  制造费用差异(manufacturing expenses variance) %IS'R`; 3  
  实际成本与估计成本(actual cost and estimated cost) Ol>"'  
  工资费用分配(salary costs allocation) G W ]E,a  
  成本曲线(cost curve) K)2ZH@  
  农业生产成本(agriculture production cost) h&7] Bp  
  原始成本和重置成本(original cost and replacement cost) q% Eze  
  工程施工成本 8ALvP}H  
  直接成本与间接成本(direct cost and indirect cost) )z0qKb \  
  可控成本(controllable cost) tuA,t  
  制造费用分配(manufacturing expenses allocation) {~g(WxE  
  理论成本与应用成本(theory cost and practice cost) ({3hX"C@Q  
  辅助生产成本分配(auxiliary production cost allocation) CPq{M.B  
  期间,费用 RUTlwTdv  
  成本控制程序(procedure of cost control) G"CV S@  
  成本记录(cost entry, cost recorder cost agenda) <BIj a  
  成本计算分批法(job costing method) #C ?T  
  成本计算分步法 $!c)%qDq  
  直接人工成本差异(direct labor variance) GyV3]Qqj  
  成本控制方法(cost control method)
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