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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 )%iRZ\`f  
  股本 Share capital -ajM5S=d*  
  已归还投资 Investment returned 0PnD|]9:  
  利润分配-其他转入 Profit appropriation - other transfer in ~lzdbX  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 10C 2=  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -A/ds1=;  
  利润分配-提取储备基金 Profit appropriation - reserve fund xab]q$n]k  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `y\*m]:  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9 z5"y|$  
  利润分配-利润归还投资 Profit appropriation - return investment by profit \8;Qv  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends R* s* +I  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Xw7{R  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xn(+G$m  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D9qX->p  
  期初未分配利润 Retained earnings, beginning of the year nE/=:{~Ws  
  资本公积-股本溢价 Capital surplus - share premium iD>G!\&  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cQ8dc+ {  
  资本公积-接受现金捐赠 Capital surplus - cash donation Y%<`;wK=^  
  资本公积-股权投资准备 Capital surplus - investment reserve BRQ"A,  
  资本公积-拨款转入 Capital surplus - subsidiary r1i $D  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation rr|"r  
  资本公积-其他 Capital surplus - others z 0~j  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,f} h}  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve UdT&cG  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P3'2IzNw  
  盈余公积-储备基金 Surplus reserve - reserve fund G/ v|!}?wG  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9*#$0Y=  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?VFM ]hO  
  主营业务收入 Sales n!GWqle  
  主营业务成本 Cost of sales "XCU'_k=  
  主营业务税金及附加 Sales tax f#@S*^%V$  
  营业费用 Operating expenses WK pUn8&N  
  管理费用 General and administrative expenses Pj'62[5z  
  财务费用 Financial expenses *"1~bPl  
  投资收益 Investment income hlX>K  
  其他业务收入 Other operating income @ru<4`h  
  营业外收入 Non-operating income aK ]7vp+  
  补贴收入 Subsidy income 53B.2 4Tm  
  其他业务支出 Other operating expenses :@.C4oq  
  营业外支出 Non-operating expenses fD'/#sA#'  
  所得税 Income tax l;Q >b]DZ  
  直接人工成本差异(direct labor variance) X]qCS0GD'  
  直接材料成本差异(direct material variance) #C4|@7w%  
  在产品计价(work-in-process costing) p~h4\ .*`  
  联产品成本计算(joint products costing) 0z/h+,  
  生产成本汇总程序(accumulation process of procluction cost) ~%`EeJwT  
  制造费用差异(manufacturing expenses variance) l{8CISO*  
  实际成本与估计成本(actual cost and estimated cost) z;J  
  工资费用分配(salary costs allocation) 9hy'DcSy,  
  成本曲线(cost curve) ty B)HF  
  农业生产成本(agriculture production cost) ;TtaH  
  原始成本和重置成本(original cost and replacement cost) sH%&+4!3  
  工程施工成本 g^jJ8k,7(  
  直接成本与间接成本(direct cost and indirect cost) ,s0 9B  
  可控成本(controllable cost) ?FN9rhAC  
  制造费用分配(manufacturing expenses allocation) `aIG;@Z  
  理论成本与应用成本(theory cost and practice cost) TM0b-W (H  
  辅助生产成本分配(auxiliary production cost allocation) *|oPxQCtK  
  期间,费用 *%X.ym'  
  成本控制程序(procedure of cost control) ^uhxURF  
  成本记录(cost entry, cost recorder cost agenda) [UoqIU  
  成本计算分批法(job costing method) GMBJjP&R]  
  成本计算分步法 mf}\s]_c  
  直接人工成本差异(direct labor variance) AuAT]`  
  成本控制方法(cost control method)
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