[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
cT^x^%  
　　股本 Share capital $5yH8JU  
　　已归还投资 Investment returned cp 7;~i3  
　　利润分配-其他转入 Profit appropriation - other transfer in MW.,}f  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ils
^t  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _k5-Wd5Ypw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund oo,3mat2C  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hrnY0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }KL( -Ui$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *&yt;|y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {cYbM[}U"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ds%~J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }2_i<4,L  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2k""/xMF'  
　　期初未分配利润 Retained earnings, beginning of the year ZGWZ2>k
  
　　资本公积-股本溢价 Capital surplus - share premium `lq[6[n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X=b]Whuv  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;!N_8{ 7r  
　　资本公积-股权投资准备 Capital surplus - investment reserve c"@,|wCUi  
　　资本公积-拨款转入 Capital surplus - subsidiary q0]Z` <w  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _M}}H3  
　　资本公积-其他 Capital surplus - others fyt`$y_E[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?9AtFT  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EY 9N{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~bk+JK- >  
　　盈余公积-储备基金 Surplus reserve - reserve fund 'x\{sv  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund J"RmV@|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2JRX ;s~  
　　主营业务收入 Sales +LAjh)m  
　　主营业务成本 Cost of sales <</ Le%  
　　主营业务税金及附加 Sales tax l7=WO#Pb  
　　营业费用 Operating expenses  }>u<,
 
　　管理费用 General and administrative expenses .1& F p  
　　财务费用 Financial expenses ns[Q %_  
　　投资收益 Investment income Ni 5Su  
　　其他业务收入 Other operating income *6%r2l'kZ  
　　营业外收入 Non-operating income f)K1j{TZ  
　　补贴收入 Subsidy income 0E#3XhU  
　　其他业务支出 Other operating expenses
vErlh:~e  
　　营业外支出 Non-operating expenses }fKpih  
　　所得税 Income tax 7Cj6Kw5k  
　　直接人工成本差异(direct labor variance) #>\+6W 17U  
　　直接材料成本差异(direct material variance) 6*H F`@(  
　　在产品计价(work-in-process costing) 0FD+iID  
　　联产品成本计算(joint products costing) Nt'u; 0  
　　生产成本汇总程序(accumulation process of procluction cost) <oWoJP`G  
　　制造费用差异(manufacturing expenses variance) !>5!Fb=Sy  
　　实际成本与估计成本(actual cost and estimated cost) (t)a u  
　　工资费用分配(salary costs allocation) :.M"M$MRp8  
　　成本曲线(cost curve) Fps.Fhm  
　　农业生产成本(agriculture production cost) %@Ty,d:;=  
　　原始成本和重置成本(original cost and replacement cost) ?]L:j  
　　工程施工成本 LAwAFma>  
　　直接成本与间接成本(direct cost and indirect cost) oUwu:&<Orm  
　　可控成本(controllable cost) w oSI 2i  
　　制造费用分配(manufacturing expenses allocation) "ewB4F[  
　　理论成本与应用成本(theory cost and practice cost) #e8NF,H5  
　　辅助生产成本分配(auxiliary production cost allocation) RGim):1e  
　　期间,费用 \!4sd2Yi  
　　成本控制程序(procedure of cost control) GM<r{6Qy  
　　成本记录(cost entry, cost recorder cost agenda) Eo }mSd  
　　成本计算分批法(job costing method) "xV9$m>
 
　　成本计算分步法 &t\KKsUtd  
　　直接人工成本差异(direct labor variance) wN ![SM/+  
　　成本控制方法(cost control method)