[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]

递延税款贷项 Deferred taxation credit
5va ;O
l4  
　　股本 Share capital t8-LPq  
　　已归还投资 Investment returned |*zvaI(}  
　　利润分配-其他转入 Profit appropriation - other transfer in sB`zk[R;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }pv<<7}|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S;S_<GX  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U6oab9C?k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |C;*GeyS;J  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q.PXO3T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit SL>0_
 
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends jVdB- y/r  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [T#9#3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _95`w9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y ptP_R:2p  
　　期初未分配利润 Retained earnings, beginning of the year gnU##Km|  
　　资本公积-股本溢价 Capital surplus - share premium j es[a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5K?%Eo72!=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation WhR'MkfL  
　　资本公积-股权投资准备 Capital surplus - investment reserve 44cy_  
　　资本公积-拨款转入 Capital surplus - subsidiary %R1$M318  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O.+X,CQG*  
　　资本公积-其他 Capital surplus - others gNzamorv[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;923^*\:F{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k%lz%r  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w\ 7aAf3O  
　　盈余公积-储备基金 Surplus reserve - reserve fund t~FOaSt  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !Ql &Ls  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment I;Bcim;  
　　主营业务收入 Sales yn-TN_/Y,  
　　主营业务成本 Cost of sales X7& ^"|:  
　　主营业务税金及附加 Sales tax W=T,hOyh<W  
　　营业费用 Operating expenses wmG[*a_H  
　　管理费用 General and administrative expenses kc70HrG  
　　财务费用 Financial expenses a,*~wmg  
　　投资收益 Investment income Tof H=d  
　　其他业务收入 Other operating income _ ?Z :m  
　　营业外收入 Non-operating income w.\#!@kZ!  
　　补贴收入 Subsidy income :0B' b   
　　其他业务支出 Other operating expenses {F+i L&e)  
　　营业外支出 Non-operating expenses ' fP`ET5  
　　所得税 Income tax '; Z!(r  
　　直接人工成本差异(direct labor variance) :u>9H{a  
　　直接材料成本差异(direct material variance) uPtS.j=  
　　在产品计价(work-in-process costing) 0|_d{/VK4  
　　联产品成本计算(joint products costing) t.WWahNyY  
　　生产成本汇总程序(accumulation process of procluction cost) FrryZe=  
　　制造费用差异(manufacturing expenses variance) G8_|w6  
　　实际成本与估计成本(actual cost and estimated cost) l@ W?qw  
　　工资费用分配(salary costs allocation) +cnBEv~y  
　　成本曲线(cost curve) 3F6=/  
　　农业生产成本(agriculture production cost) L5yv}:.U  
　　原始成本和重置成本(original cost and replacement cost) 9N]V F'  
　　工程施工成本 S^4T#/  
　　直接成本与间接成本(direct cost and indirect cost) eC41PQ3=1'  
　　可控成本(controllable cost) _-/<bO  
　　制造费用分配(manufacturing expenses allocation) ^J Y]w^u  
　　理论成本与应用成本(theory cost and practice cost) <:UP  
　　辅助生产成本分配(auxiliary production cost allocation) gnN"pa!&~  
　　期间,费用 !c8hER!  
　　成本控制程序(procedure of cost control) &*wc` U  
　　成本记录(cost entry, cost recorder cost agenda) Qcf5*]V  
　　成本计算分批法(job costing method) 1ti4 ZM  
　　成本计算分步法 ,a/<t"  
　　直接人工成本差异(direct labor variance) VaRP+J}UA.  
　　成本控制方法(cost control method)