[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 ~5]%+
G  
　　股本 Share capital m&a 8/5  
　　已归还投资 Investment returned PD$' ~2  
　　利润分配-其他转入 Profit appropriation - other transfer in BN%;AQV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cnr
aNq1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w#^z:7fI  
　　利润分配-提取储备基金 Profit appropriation - reserve fund DkJ "#8Yl=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -$sVqR>_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund A+41JMH  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit o"j$*o=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends eufGU)M  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E+z"m|G  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W,fXHYst  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d
:
8c}t2X  
　　期初未分配利润 Retained earnings, beginning of the year D^)?*(  
　　资本公积-股本溢价 Capital surplus - share premium z(eAhK}6?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "ph<V,lg  
　　资本公积-接受现金捐赠 Capital surplus - cash donation y Q-{
CJ,  
　　资本公积-股权投资准备 Capital surplus - investment reserve <^d a-b>C  
　　资本公积-拨款转入 Capital surplus - subsidiary m
<'&`B;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Bdr'd? u<A  
　　资本公积-其他 Capital surplus - others -*[:3%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hl$X.O  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2(
i|n=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SIZZFihcYh  
　　盈余公积-储备基金 Surplus reserve - reserve fund oM(8'{S=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund KdXqW0nm  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment EE5mVC&  
　　主营业务收入 Sales N;S1s0FN  
　　主营业务成本 Cost of sales mX5%6{],  
　　主营业务税金及附加 Sales tax iHKX#*  
　　营业费用 Operating expenses 4l'`q+^-  
　　管理费用 General and administrative expenses "[dfb#0z`  
　　财务费用 Financial expenses enT[#f[{  
　　投资收益 Investment income ({0:1*lF@  
　　其他业务收入 Other operating income r(KAG"5  
　　营业外收入 Non-operating income e+<'=_x {  
　　补贴收入 Subsidy income ?/q\S  
　　其他业务支出 Other operating expenses 
ps_q3Cyp  
　　营业外支出 Non-operating expenses ;<l#k7/  
　　所得税 Income tax #HTq\J!  
　　直接人工成本差异(direct labor variance) A)_HSIVi  
　　直接材料成本差异(direct material variance) #Q1}h  
　　在产品计价(work-in-process costing) Q<>b3X>O  
　　联产品成本计算(joint products costing) ;6M [d  
　　生产成本汇总程序(accumulation process of procluction cost)  7 T  
　　制造费用差异(manufacturing expenses variance) Qs,4PPEg  
　　实际成本与估计成本(actual cost and estimated cost) 1) Nj.#)  
　　工资费用分配(salary costs allocation) x|$|~6f=n  
　　成本曲线(cost curve) kRqe&N e  
　　农业生产成本(agriculture production cost) xmi@ XL@t  
　　原始成本和重置成本(original cost and replacement cost) SS6K7  
　　工程施工成本 T^icoX=c4  
　　直接成本与间接成本(direct cost and indirect cost) +_1sFH`  
　　可控成本(controllable cost) 2ElZ&(RZJF  
　　制造费用分配(manufacturing expenses allocation) $38)_{  
　　理论成本与应用成本(theory cost and practice cost) l5/gM[0_ 7  
　　辅助生产成本分配(auxiliary production cost allocation) 0.[t
EnLZ  
　　期间,费用 ~P BJ~j+G  
　　成本控制程序(procedure of cost control) Rga *68s|&  
　　成本记录(cost entry, cost recorder cost agenda) \V#
fl  
　　成本计算分批法(job costing method) _tRRIW"Vx"  
　　成本计算分步法 s_}`TejK  
　　直接人工成本差异(direct labor variance) 8n35lI( [  
　　成本控制方法(cost control method)