[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 LPr34BK
  
　　股本 Share capital $*EK v'g[n  
　　已归还投资 Investment returned S !Dq8  
　　利润分配-其他转入 Profit appropriation - other transfer in CSF-2lS
G  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LliOhr4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve KG:CVIW Y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Qu4Bd|`(k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~RdJP'YF-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VNKtJmt  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UzZzt$Kw  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends k@QU<cvI  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D|`O8o?)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends + ;u<tA  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;Y<Hi\2oy  
　　期初未分配利润 Retained earnings, beginning of the year *7MTq_K(An  
　　资本公积-股本溢价 Capital surplus - share premium :ryyo $  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #gjhs"$
~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation .Y!]{c  
　　资本公积-股权投资准备 Capital surplus - investment reserve yk r5bS  
　　资本公积-拨款转入 Capital surplus - subsidiary w
@ 1g_dy  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Jo%5NXts4  
　　资本公积-其他 Capital surplus - others ico%_fp  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $ {29[hO  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I9J
iH,+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |8,|>EyqK  
　　盈余公积-储备基金 Surplus reserve - reserve fund Ww8<f$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund t+C9QXY  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |l5ol@2*  
　　主营业务收入 Sales C:Tjue{G2  
　　主营业务成本 Cost of sales p9c`rl_N  
　　主营业务税金及附加 Sales tax JBY` Y]V3  
　　营业费用 Operating expenses 70s.  
　　管理费用 General and administrative expenses Rw8l"`  
　　财务费用 Financial expenses b5r.N1ms  
　　投资收益 Investment income 3Yu1ZuIR  
　　其他业务收入 Other operating income frB~ajXK  
　　营业外收入 Non-operating income cWG>w6FI  
　　补贴收入 Subsidy income zMZP3 xir  
　　其他业务支出 Other operating expenses tu.Tvtudzj  
　　营业外支出 Non-operating expenses .Z[Bz 7  
　　所得税 Income tax #Av6BGM|,  
　　直接人工成本差异(direct labor variance) a>w@9  
　　直接材料成本差异(direct material variance) }6YD5?4  
　　在产品计价(work-in-process costing) RZwjc<T  
　　联产品成本计算(joint products costing) 3awh>1N2W  
　　生产成本汇总程序(accumulation process of procluction cost) cL/6 p0S  
　　制造费用差异(manufacturing expenses variance) >cVEr+r9t  
　　实际成本与估计成本(actual cost and estimated cost) AawK/tfs  
　　工资费用分配(salary costs allocation) NI(fJ%U  
　　成本曲线(cost curve) aI8k:FK"  
　　农业生产成本(agriculture production cost) Z' cQ< f  
　　原始成本和重置成本(original cost and replacement cost) wD(1Sr5n  
　　工程施工成本 Ml)0z&jQX  
　　直接成本与间接成本(direct cost and indirect cost) l5?fF6#j  
　　可控成本(controllable cost) G8Hj
<3`  
　　制造费用分配(manufacturing expenses allocation) rgth2y]  
　　理论成本与应用成本(theory cost and practice cost) )`Zj:^bz9  
　　辅助生产成本分配(auxiliary production cost allocation) s06tCw Pp  
　　期间,费用 KC@F"/h`/  
　　成本控制程序(procedure of cost control) U%E6"Hg  
　　成本记录(cost entry, cost recorder cost agenda) {z":hmt  
　　成本计算分批法(job costing method) }o>6 y>=  
　　成本计算分步法 RL0#WBR  
　　直接人工成本差异(direct labor variance) Rg4'9I%B  
　　成本控制方法(cost control method)