[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 TyN
]Pa  
　　股本 Share capital yR[htD`  
　　已归还投资 Investment returned N_R(i3c6U!  
　　利润分配-其他转入 Profit appropriation - other transfer in h4tAaPcS+  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^e( *{K;
8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve WO{ET  
　　利润分配-提取储备基金 Profit appropriation - reserve fund s}bv o  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :bu]gj4e  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r"&VG2c0K  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [xHHm5$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Mh8s@g  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mH/9J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends C(}N*e1  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cCO2w2A[*  
　　期初未分配利润 Retained earnings, beginning of the year Jo4iWJpK  
　　资本公积-股本溢价 Capital surplus - share premium UHFI4{Wz  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6 9$gPY'3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Uq^-km#a  
　　资本公积-股权投资准备 Capital surplus - investment reserve 89\DS!\x9  
　　资本公积-拨款转入 Capital surplus - subsidiary FS7@6I2Ts  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation wA
F<_NG#  
　　资本公积-其他 Capital surplus - others T[ltOQw?Y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o+F< r#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9}jezLI/3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $HP<C>^Z8  
　　盈余公积-储备基金 Surplus reserve - reserve fund <CGABlZ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund mY&(&'2T"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment nWFU8u%  
　　主营业务收入 Sales GEtzLaq<  
　　主营业务成本 Cost of sales f]48>LRE8  
　　主营业务税金及附加 Sales tax ]? %*3I  
　　营业费用 Operating expenses v`Yj)  
　　管理费用 General and administrative expenses jP}Ix8vc=  
　　财务费用 Financial expenses 3NSX(gC%  
　　投资收益 Investment income E~`l/ W  
　　其他业务收入 Other operating income +jb<=ERV[  
　　营业外收入 Non-operating income Pd04  
　　补贴收入 Subsidy income 0$=w8tP)  
　　其他业务支出 Other operating expenses \^x`GsVy  
　　营业外支出 Non-operating expenses bE6bx6=u  
　　所得税 Income tax UZx8ozv'  
　　直接人工成本差异(direct labor variance) 7~!F3WT{  
　　直接材料成本差异(direct material variance) 5F$~ZDu  
　　在产品计价(work-in-process costing) >!WH%J  
　　联产品成本计算(joint products costing) \EW<;xq  
　　生产成本汇总程序(accumulation process of procluction cost) DC(u,iW%6  
　　制造费用差异(manufacturing expenses variance) GS+Z(,J>=  
　　实际成本与估计成本(actual cost and estimated cost) og`K!d~  
　　工资费用分配(salary costs allocation) $3]]<oH  
　　成本曲线(cost curve) @7`=0;g  
　　农业生产成本(agriculture production cost) >>%E?'9A  
　　原始成本和重置成本(original cost and replacement cost) @G^m+-  
　　工程施工成本 xTf|u  
　　直接成本与间接成本(direct cost and indirect cost) RX?y}BDo0  
　　可控成本(controllable cost) 2x!cblo  
　　制造费用分配(manufacturing expenses allocation) T!Nv  
　　理论成本与应用成本(theory cost and practice cost) 8c%_R23  
　　辅助生产成本分配(auxiliary production cost allocation) 5+[ 3@  
　　期间,费用 0+Z?9$a1  
　　成本控制程序(procedure of cost control) ::sk)  
　　成本记录(cost entry, cost recorder cost agenda) X=jHH=</  
　　成本计算分批法(job costing method) "= ,I bC  
　　成本计算分步法 )4^Sz&\  
　　直接人工成本差异(direct labor variance) zI"1.^Trn  
　　成本控制方法(cost control method)