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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 mtDRF'>P:  
  股本 Share capital "o#N6Qu71  
  已归还投资 Investment returned 'G z>X :  
  利润分配-其他转入 Profit appropriation - other transfer in il^SGH  
  利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H -('!^  
  利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x h[4d  
  利润分配-提取储备基金 Profit appropriation - reserve fund w`XwW#!}@$  
  利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t6 :;0[j  
  利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /Z<"6g?  
  利润分配-利润归还投资 Profit appropriation - return investment by profit ]PdpC"  
  利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^Q8m) 0DP  
  利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve '>FJk`iI  
  利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w7\:S>;(O"  
  利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G3QB Rh{  
  期初未分配利润 Retained earnings, beginning of the year I\ V33Nd  
  资本公积-股本溢价 Capital surplus - share premium ]RHR>=;  
  资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _DfI78`(  
  资本公积-接受现金捐赠 Capital surplus - cash donation PZ69aZ*Gs  
  资本公积-股权投资准备 Capital surplus - investment reserve Gjuc"JR7  
  资本公积-拨款转入 Capital surplus - subsidiary 5xW)nEV  
  资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2 =tPxO')B  
  资本公积-其他 Capital surplus - others &8t?OpB =h  
  盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -F,o@5W>Y  
  盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @ [_I|  
  盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }i_[wq{E&  
  盈余公积-储备基金 Surplus reserve - reserve fund L;.6j*E*  
  盈余公积-企业发展基金 Surplus reserve - enterprise development fund )CS 7>Vx  
  盈余公积-利润归还投资 Surplus reserve - reture investment by investment z79L2lJn  
  主营业务收入 Sales g#FqjE|mx  
  主营业务成本 Cost of sales M64zVxsd  
  主营业务税金及附加 Sales tax EK. L>3  
  营业费用 Operating expenses S |T:rc(~  
  管理费用 General and administrative expenses UNocm0!N'  
  财务费用 Financial expenses 0 O4'Ts ?  
  投资收益 Investment income #FF5xe  
  其他业务收入 Other operating income :0ND0A{K:  
  营业外收入 Non-operating income , 6\i  
  补贴收入 Subsidy income ;}IF'ANA  
  其他业务支出 Other operating expenses Z91gAy^z<  
  营业外支出 Non-operating expenses RLY Ae  
  所得税 Income tax S4<@ji  
  直接人工成本差异(direct labor variance) yZI4%fen  
  直接材料成本差异(direct material variance) b0LjNO@<  
  在产品计价(work-in-process costing) C|"T!1MlY4  
  联产品成本计算(joint products costing) `g% ]z@'+?  
  生产成本汇总程序(accumulation process of procluction cost) ] d| -r:4  
  制造费用差异(manufacturing expenses variance) )<4o"R:*  
  实际成本与估计成本(actual cost and estimated cost) ;nj'C1  
  工资费用分配(salary costs allocation) #Q6wv/"Ub  
  成本曲线(cost curve) d%9I*Qo0,  
  农业生产成本(agriculture production cost) 93fKv  
  原始成本和重置成本(original cost and replacement cost) qM@][]j:  
  工程施工成本 fT._Os?i  
  直接成本与间接成本(direct cost and indirect cost) O89<IXk  
  可控成本(controllable cost) c}vy9m$B_  
  制造费用分配(manufacturing expenses allocation) QHr 3J  
  理论成本与应用成本(theory cost and practice cost) l>"gO9j  
  辅助生产成本分配(auxiliary production cost allocation) hX)r%v:  
  期间,费用 (o^V[zV  
  成本控制程序(procedure of cost control) `]]gD EPG{  
  成本记录(cost entry, cost recorder cost agenda) h0n0Dc{4  
  成本计算分批法(job costing method) k}>l+_*+7  
  成本计算分步法 t,N- |  
  直接人工成本差异(direct labor variance) =Cs$0aA  
  成本控制方法(cost control method)
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