[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 ~Y g)
8  
　　股本 Share capital A32Sdr'D  
　　已归还投资 Investment returned qx1Js3%  
　　利润分配-其他转入 Profit appropriation - other transfer in 6>#8^{[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve UakVmVN/P  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8CRbo24"s  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 3e^0W_>6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (_ :82@c  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X$\CC18  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit AQ(n?1LU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends lMu9Dp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  ^`lrKk  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DFQ`(1Q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :Bt,.uNC  
　　期初未分配利润 Retained earnings, beginning of the year ~!mY0odH  
　　资本公积-股本溢价 Capital surplus - share premium j0+D99{R  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1G12FV>M  
　　资本公积-接受现金捐赠 Capital surplus - cash donation OAs>F"  
　　资本公积-股权投资准备 Capital surplus - investment reserve eq%cRd]u  
　　资本公积-拨款转入 Capital surplus - subsidiary =>c0NT  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation OET/4(C  
　　资本公积-其他 Capital surplus - others goyDG/  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve AEn kx!o  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e8dZR3JL  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;`pIq-=  
　　盈余公积-储备基金 Surplus reserve - reserve fund F%$q]J[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund qS! Lt3+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment bws}'#-*  
　　主营业务收入 Sales QeFt WjlqC  
　　主营业务成本 Cost of sales h Qe78y  
　　主营业务税金及附加 Sales tax kG5+kwV=:  
　　营业费用 Operating expenses @.a59kP8X  
　　管理费用 General and administrative expenses F7jkl4  
　　财务费用 Financial expenses LlgFQfu8  
　　投资收益 Investment income +{=U!}3|  
　　其他业务收入 Other operating income >f
Hu  
　　营业外收入 Non-operating income !9HWx_,|Z  
　　补贴收入 Subsidy income %pOxt<  
　　其他业务支出 Other operating expenses { 
ixKc  
　　营业外支出 Non-operating expenses x?B`p"ifS  
　　所得税 Income tax /*fx`0mY)  
　　直接人工成本差异(direct labor variance) eP:\\; ;  
　　直接材料成本差异(direct material variance) q({-C  
　　在产品计价(work-in-process costing) k)D5>T  
　　联产品成本计算(joint products costing) V*O[8s%5v  
　　生产成本汇总程序(accumulation process of procluction cost) %7`eT^  
　　制造费用差异(manufacturing expenses variance) <m~8pM  
　　实际成本与估计成本(actual cost and estimated cost) Lz_.m  
　　工资费用分配(salary costs allocation) Ws0)B8y,|  
　　成本曲线(cost curve) MtPdpm6\  
　　农业生产成本(agriculture production cost) P(I%9  
　　原始成本和重置成本(original cost and replacement cost) ! jApV  
　　工程施工成本 EX!`Zejf  
　　直接成本与间接成本(direct cost and indirect cost) G#`  
　　可控成本(controllable cost) >)NS U  
　　制造费用分配(manufacturing expenses allocation) 2f%+1uU  
　　理论成本与应用成本(theory cost and practice cost) G?b*e|@S  
　　辅助生产成本分配(auxiliary production cost allocation) ?MSwr_eZH  
　　期间,费用 A9]&w  
　　成本控制程序(procedure of cost control) <w*WL_P  
　　成本记录(cost entry, cost recorder cost agenda) ztHx) !  
　　成本计算分批法(job costing method) x\ #K2  
　　成本计算分步法 CF-tod  
　　直接人工成本差异(direct labor variance) -{Ar5) ?='  
　　成本控制方法(cost control method)