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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 -S"5{N73  
  股本 Share capital oZTgN .q  
  已归还投资 Investment returned @j O4EEe:  
  利润分配-其他转入 Profit appropriation - other transfer in vQ:wW',i  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .L9']zXc`  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =p <?Hu  
  利润分配-提取储备基金 Profit appropriation - reserve fund 7~_I=-  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w8O" =},  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *~ p (GC  
  利润分配-利润归还投资 Profit appropriation - return investment by profit &V'519vmoZ  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'E4AV58.  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Btj#EoSI_  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ve{n<{P  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qG<7hr@x]  
  期初未分配利润 Retained earnings, beginning of the year 9\HR60V  
  资本公积-股本溢价 Capital surplus - share premium %$@1FlqX;  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z{9=1XY  
  资本公积-接受现金捐赠 Capital surplus - cash donation X1+ wX`f  
  资本公积-股权投资准备 Capital surplus - investment reserve Xka<I3UD5  
  资本公积-拨款转入 Capital surplus - subsidiary veeI==]  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation .it#`Yz;  
  资本公积-其他 Capital surplus - others (Uk>?XAr  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qO-9 x0v#  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6{q;1-8j+j  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "~F3*lk#E  
  盈余公积-储备基金 Surplus reserve - reserve fund 7R}9oK_I  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund |EKu2We*  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment $ a?  
  主营业务收入 Sales lVz9k  
  主营业务成本 Cost of sales `vd= ec  
  主营业务税金及附加 Sales tax ~#R9i^Y  
  营业费用 Operating expenses "(v%1tGk  
  管理费用 General and administrative expenses 7BR8/4gcPu  
  财务费用 Financial expenses ~9\$5n)a  
  投资收益 Investment income ' OwyyPBF  
  其他业务收入 Other operating income +#2)kg 9_  
  营业外收入 Non-operating income Z$ p0&~   
  补贴收入 Subsidy income k.<3HU  
  其他业务支出 Other operating expenses ~@T<gA9V  
  营业外支出 Non-operating expenses * z'8j  
  所得税 Income tax T.REq4<  
  直接人工成本差异(direct labor variance) glj7$  
  直接材料成本差异(direct material variance) > _ <'D  
  在产品计价(work-in-process costing) k|xtrW`qo;  
  联产品成本计算(joint products costing) O. ,3|  
  生产成本汇总程序(accumulation process of procluction cost) [}OgSP9i  
  制造费用差异(manufacturing expenses variance) >-.e AvD  
  实际成本与估计成本(actual cost and estimated cost) "g>.{E5  
  工资费用分配(salary costs allocation) LCs__.  
  成本曲线(cost curve) {Z> M  
  农业生产成本(agriculture production cost) pd3,pQ  
  原始成本和重置成本(original cost and replacement cost) M*sR3SZ  
  工程施工成本 8S]".  
  直接成本与间接成本(direct cost and indirect cost) *)<B0SjT  
  可控成本(controllable cost) V8WFQdXc  
  制造费用分配(manufacturing expenses allocation) g:7,~}_}^  
  理论成本与应用成本(theory cost and practice cost) FS6<V0pil  
  辅助生产成本分配(auxiliary production cost allocation) qH> `}/,P  
  期间,费用 :`\) P,  
  成本控制程序(procedure of cost control) k1^\|   
  成本记录(cost entry, cost recorder cost agenda) FdzNE  
  成本计算分批法(job costing method) z0%\OhuCcf  
  成本计算分步法 MZV_5i@:  
  直接人工成本差异(direct labor variance) YAVy9 $N-  
  成本控制方法(cost control method)
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