[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 G'x 
.
NL  
　　股本 Share capital q\$6F)ha3  
　　已归还投资 Investment returned z.)p P'CJo  
　　利润分配-其他转入 Profit appropriation - other transfer in naNyGE7)  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K`k'}(vj  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "T6#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~kKrDL
W+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {6 .o=EyM{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `v nJ4*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit SKXD^OH  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1u}nm;3  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Hl7:*]l7b  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !/I0i8T  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]hTb@.  
　　期初未分配利润 Retained earnings, beginning of the year SEF6B45}1  
　　资本公积-股本溢价 Capital surplus - share premium rdJB*Rlkh  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @"|i"Hk^  
　　资本公积-接受现金捐赠 Capital surplus - cash donation cHD%{xlb  
　　资本公积-股权投资准备 Capital surplus - investment reserve <@,$hso7:  
　　资本公积-拨款转入 Capital surplus - subsidiary BC/_:n8O  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation p!W[X%`)  
　　资本公积-其他 Capital surplus - others y,m2(V  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }zMf7<C  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve WDx Mo`zT  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {0yu   
　　盈余公积-储备基金 Surplus reserve - reserve fund X K>&$<5{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund G'#41>q+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y2T$BJJ  
　　主营业务收入 Sales >3D7tK(  
　　主营业务成本 Cost of sales 3|kgTB-  
　　主营业务税金及附加 Sales tax 6sxz_f  
　　营业费用 Operating expenses V@ :20m  
　　管理费用 General and administrative expenses "="O >  
　　财务费用 Financial expenses HKmcQM  
　　投资收益 Investment income Iazk
dJX~  
　　其他业务收入 Other operating income Yx)o:#2  
　　营业外收入 Non-operating income ,x_Z JL  
　　补贴收入 Subsidy income ,Og 4 ?fS  
　　其他业务支出 Other operating expenses ' UMFS  
　　营业外支出 Non-operating expenses kE)!<1yy2  
　　所得税 Income tax %c/^_.  
　　直接人工成本差异(direct labor variance) d;G~hVu  
　　直接材料成本差异(direct material variance) .v`b[4M4  
　　在产品计价(work-in-process costing) d*]Ew=^L  
　　联产品成本计算(joint products costing) R>)MiHcCg  
　　生产成本汇总程序(accumulation process of procluction cost) &0v.E"0<
 
　　制造费用差异(manufacturing expenses variance) _sMs}?^  
　　实际成本与估计成本(actual cost and estimated cost) ,4@|1z{bfm  
　　工资费用分配(salary costs allocation) N:BL=}V  
　　成本曲线(cost curve) ,=%nw ]:  
　　农业生产成本(agriculture production cost) WjMRH+  
　　原始成本和重置成本(original cost and replacement cost) 79Bg]~}Z  
　　工程施工成本 UTk r.T+2X  
　　直接成本与间接成本(direct cost and indirect cost) ;j}y
B  
　　可控成本(controllable cost) /Jlv"R1,  
　　制造费用分配(manufacturing expenses allocation) zCe/Kukvy  
　　理论成本与应用成本(theory cost and practice cost) }E&NPp>  
　　辅助生产成本分配(auxiliary production cost allocation) g`,AaWlF  
　　期间,费用 +]!lS7nsW  
　　成本控制程序(procedure of cost control) \7 a4uc  
　　成本记录(cost entry, cost recorder cost agenda) <+]f`c*Z  
　　成本计算分批法(job costing method) !,&yyx.  
　　成本计算分步法 3C^1frF  
　　直接人工成本差异(direct labor variance) :Ml7G  
　　成本控制方法(cost control method)