[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 >\ST-7
[^L  
　　股本 Share capital k#bu#YZk  
　　已归还投资 Investment returned >MJ?g-  
　　利润分配-其他转入 Profit appropriation - other transfer in A|}l)!%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9 t@:4O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^7]"kg DA  
　　利润分配-提取储备基金 Profit appropriation - reserve fund gfU-"VpHE  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gqib:q;r  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0:KE@=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j <%])  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,a? \MM9$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7n zGAz_W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9]$8MY
 
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -VDo[Zy  
　　期初未分配利润 Retained earnings, beginning of the year 8&"(WuZ@  
　　资本公积-股本溢价 Capital surplus - share premium Wl^R8w#Z$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve yz+, gLY  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
H(0q6~|  
　　资本公积-股权投资准备 Capital surplus - investment reserve Q '(ihUq*k  
　　资本公积-拨款转入 Capital surplus - subsidiary EPW7+Ve  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation S~$'W
A  
　　资本公积-其他 Capital surplus - others CBf7]n0H  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /W#O +  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #n\C |  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve URcR  
　　盈余公积-储备基金 Surplus reserve - reserve fund }2)DPP:ic  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund OEr:xK2T  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Q Z8QQ`*S  
　　主营业务收入 Sales bt+,0\Vg5  
　　主营业务成本 Cost of sales v}J;ZIb  
　　主营业务税金及附加 Sales tax V@=V 5bZLs  
　　营业费用 Operating expenses PU9`
<3z5  
　　管理费用 General and administrative expenses *5%*|>  
　　财务费用 Financial expenses VVWM9x  
　　投资收益 Investment income ! }3,B28  
　　其他业务收入 Other operating income M ixwK,  
　　营业外收入 Non-operating income jn9 ShF  
　　补贴收入 Subsidy income XM Vq-8B0  
　　其他业务支出 Other operating expenses c.H?4j7ga  
　　营业外支出 Non-operating expenses WKA'=,`v  
　　所得税 Income tax ydWtvFuS  
　　直接人工成本差异(direct labor variance) -U2mf W  
　　直接材料成本差异(direct material variance) ;)DzCc/  
　　在产品计价(work-in-process costing) '!vc/Hw  
　　联产品成本计算(joint products costing) BX;5wKfA  
　　生产成本汇总程序(accumulation process of procluction cost) z* ~YLT&  
　　制造费用差异(manufacturing expenses variance) k7_I$<YDj  
　　实际成本与估计成本(actual cost and estimated cost) F>|9 52  
　　工资费用分配(salary costs allocation) kR.wOJ7'  
　　成本曲线(cost curve) . ,NB( s`  
　　农业生产成本(agriculture production cost) IN^9uL]B  
　　原始成本和重置成本(original cost and replacement cost) \9)[#Ld  
　　工程施工成本 D_|B2gdZY  
　　直接成本与间接成本(direct cost and indirect cost) }\v^+scD  
　　可控成本(controllable cost) }F`beoMAkM  
　　制造费用分配(manufacturing expenses allocation) >e5zrgV  
　　理论成本与应用成本(theory cost and practice cost) dhRJg"vrQ  
　　辅助生产成本分配(auxiliary production cost allocation) +I|8Q|^SD  
　　期间,费用 Ri:p8  
　　成本控制程序(procedure of cost control) o%(bQV-T  
　　成本记录(cost entry, cost recorder cost agenda) HOYq?40.R  
　　成本计算分批法(job costing method) 2]jPv0u  
　　成本计算分步法 twqFs  
　　直接人工成本差异(direct labor variance) 67<CbQZoN3  
　　成本控制方法(cost control method)