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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 8$IUit h  
  股本 Share capital +t Prqv"(  
  已归还投资 Investment returned DPmY_[OAE  
  利润分配-其他转入 Profit appropriation - other transfer in #~qza ETv,  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'L{pS-+6  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g]BA/Dw  
  利润分配-提取储备基金 Profit appropriation - reserve fund yB{1&S5 C  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1L?W+zMO  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =`C K`x  
  利润分配-利润归还投资 Profit appropriation - return investment by profit $j@P 8<M7  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends rH\oFCzC  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hD,|CQ  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PB BJ.!Pb  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G_ ~qk/7mF  
  期初未分配利润 Retained earnings, beginning of the year lKqFuLHwF  
  资本公积-股本溢价 Capital surplus - share premium VOg'_#I  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y;P%=M P  
  资本公积-接受现金捐赠 Capital surplus - cash donation BXz g33  
  资本公积-股权投资准备 Capital surplus - investment reserve J?4dafkw  
  资本公积-拨款转入 Capital surplus - subsidiary (VHPcoL  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation K05T`+N,  
  资本公积-其他 Capital surplus - others L i 9$N"2  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BmYX8j]  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OK u~Nb*  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sP=^5K`g  
  盈余公积-储备基金 Surplus reserve - reserve fund >-w# &T &K  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund q,;wD1_wG  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment wCj)@3F  
  主营业务收入 Sales yKm6 8n^  
  主营业务成本 Cost of sales Df(+@L5!  
  主营业务税金及附加 Sales tax 3mg:9]X9  
  营业费用 Operating expenses C?<-`$0  
  管理费用 General and administrative expenses 6 lEv<)cC  
  财务费用 Financial expenses M@*Y&(~  
  投资收益 Investment income :n%&  
  其他业务收入 Other operating income 8"V1h72vcW  
  营业外收入 Non-operating income 7lwFxP5QT  
  补贴收入 Subsidy income pRjrMS  
  其他业务支出 Other operating expenses XCXX(8To0=  
  营业外支出 Non-operating expenses P9q=tC3^  
  所得税 Income tax 3+iryW(\  
  直接人工成本差异(direct labor variance) ?k^m|Z  
  直接材料成本差异(direct material variance) =xSf-\F  
  在产品计价(work-in-process costing) Wk!<P" nHd  
  联产品成本计算(joint products costing) VT#`l0I }  
  生产成本汇总程序(accumulation process of procluction cost) xv%]g= Q  
  制造费用差异(manufacturing expenses variance) pXA |'U5]  
  实际成本与估计成本(actual cost and estimated cost) WWOj ck #  
  工资费用分配(salary costs allocation) =&FaMR2  
  成本曲线(cost curve) UDgX A  
  农业生产成本(agriculture production cost) l%2 gM7WMY  
  原始成本和重置成本(original cost and replacement cost) hyhm{RC?[  
  工程施工成本 ETdN<}m  
  直接成本与间接成本(direct cost and indirect cost) I"KosSs  
  可控成本(controllable cost) s<3M_mt  
  制造费用分配(manufacturing expenses allocation) Np$ue }yr  
  理论成本与应用成本(theory cost and practice cost) z('t#J !b  
  辅助生产成本分配(auxiliary production cost allocation) 3Jj&wHp]  
  期间,费用 z+zEH9.'  
  成本控制程序(procedure of cost control) VAqZ`y  
  成本记录(cost entry, cost recorder cost agenda) _U^G*EqL*  
  成本计算分批法(job costing method) L{&Yh|}  
  成本计算分步法 g!cW`B'  
  直接人工成本差异(direct labor variance) .%M80X{5~  
  成本控制方法(cost control method)
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