[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 ?y1
']GAo  
　　股本 Share capital 8MIn~  
　　已归还投资 Investment returned V_b"^911r  
　　利润分配-其他转入 Profit appropriation - other transfer in a!UQ]prT  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve GM&< ?K1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \G}02h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l=EnK"aU  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Jb T+w\o  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KGsS2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit w>-@h>Ln  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends iuxI$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VaYL#\;c<  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <(YE_<F*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R8[l\Y>Ec  
　　期初未分配利润 Retained earnings, beginning of the year 7Mx F? I  
　　资本公积-股本溢价 Capital surplus - share premium >
Z0 F n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve m\9R;$\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "*08?KA  
　　资本公积-股权投资准备 Capital surplus - investment reserve ,1xX`:  
　　资本公积-拨款转入 Capital surplus - subsidiary .3xpDVW^e  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation x`7Ch3`4}  
　　资本公积-其他 Capital surplus - others E?\&OeAkO  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Fjnp0:p9X  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve MNC=r?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R/!lDv!  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;/ wl.
'GA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund w;;yw3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^HS;\8Xvb  
　　主营业务收入 Sales -cDS+*[  
　　主营业务成本 Cost of sales Sq#AnD6To  
　　主营业务税金及附加 Sales tax Vq8G( <77  
　　营业费用 Operating expenses }~W:3A{7;  
　　管理费用 General and administrative expenses G6W_)YL  
　　财务费用 Financial expenses VO"/cG;]*  
　　投资收益 Investment income e"=/zZH3  
　　其他业务收入 Other operating income Y.}"<{RQ  
　　营业外收入 Non-operating income UCu0 Xqf  
　　补贴收入 Subsidy income E6 g]EE  
　　其他业务支出 Other operating expenses DIs K+1  
　　营业外支出 Non-operating expenses 5OHg%
^  
　　所得税 Income tax *}F>c3x]  
　　直接人工成本差异(direct labor variance) e >F
i  
　　直接材料成本差异(direct material variance) [z:.52@!  
　　在产品计价(work-in-process costing) >(EC.ke  
　　联产品成本计算(joint products costing) "|N58%  
　　生产成本汇总程序(accumulation process of procluction cost) I{bDa'rX  
　　制造费用差异(manufacturing expenses variance) Za[
?CA  
　　实际成本与估计成本(actual cost and estimated cost) D.[h`Hkc  
　　工资费用分配(salary costs allocation) I |PEC-(  
　　成本曲线(cost curve) ON(OYXj  
　　农业生产成本(agriculture production cost) q fc:%ks2  
　　原始成本和重置成本(original cost and replacement cost) n8pvzlj1  
　　工程施工成本 ppm=o4`s[  
　　直接成本与间接成本(direct cost and indirect cost) q?R^~r  
　　可控成本(controllable cost) x3>ZO.Q  
　　制造费用分配(manufacturing expenses allocation) :k; c|MW  
　　理论成本与应用成本(theory cost and practice cost) h.Y&_= Gc  
　　辅助生产成本分配(auxiliary production cost allocation) ?g{--'L  
　　期间,费用 L/J1;  
　　成本控制程序(procedure of cost control) }l>\D
~:M  
　　成本记录(cost entry, cost recorder cost agenda) UWW^g@d4  
　　成本计算分批法(job costing method) uOQ!av2"Rf  
　　成本计算分步法 QJ i5H  
　　直接人工成本差异(direct labor variance) fMpxe(  
　　成本控制方法(cost control method)