[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 p!AAF
mc  
　　股本 Share capital sU^1wB Rj  
　　已归还投资 Investment returned * kh tJ]=  
　　利润分配-其他转入 Profit appropriation - other transfer in v4 E}D  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9H1rO8k  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lq7E4r  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2y1Sne=<Kb  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k4z
Z7H  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {?7Uj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -yNlyHv9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Qn2&nD%zi  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %iqD5x$OA  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y8t8!{ytg  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares XL/u#EA0<  
　　期初未分配利润 Retained earnings, beginning of the year sV*H`N')S  
　　资本公积-股本溢价 Capital surplus - share premium t sRdvFFq  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4s oJ.j8  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3Tm+g2w2V8  
　　资本公积-股权投资准备 Capital surplus - investment reserve [()koU#w.  
　　资本公积-拨款转入 Capital surplus - subsidiary u9p$YJ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;722\y(Y  
　　资本公积-其他 Capital surplus - others ZS o )   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7_[L o4_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >=w)x,0yX  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i,VMd  
　　盈余公积-储备基金 Surplus reserve - reserve fund +LJ73 !  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund MLp9y#  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment WTiD[u  
　　主营业务收入 Sales a?oI>8*  
　　主营业务成本 Cost of sales )=(kBWM  
　　主营业务税金及附加 Sales tax uhq8  
　　营业费用 Operating expenses
akTk(  
　　管理费用 General and administrative expenses M D#jj3y  
　　财务费用 Financial expenses bvOq5Q6
 
　　投资收益 Investment income _)iCa3z  
　　其他业务收入 Other operating income Vi|#@tC'  
　　营业外收入 Non-operating income U #0Cx-E  
　　补贴收入 Subsidy income (**oRwr%  
　　其他业务支出 Other operating expenses ]e V8b*d6  
　　营业外支出 Non-operating expenses NwfVL4Xg  
　　所得税 Income tax tO&^>&;5  
　　直接人工成本差异(direct labor variance) pTuS*MYz  
　　直接材料成本差异(direct material variance) :rP=t ,  
　　在产品计价(work-in-process costing) PZzMHK?hP  
　　联产品成本计算(joint products costing) f%8C!W]Dm  
　　生产成本汇总程序(accumulation process of procluction cost) yWf`rF{  
　　制造费用差异(manufacturing expenses variance) tQ601H>o  
　　实际成本与估计成本(actual cost and estimated cost) )O6>*wq  
　　工资费用分配(salary costs allocation) o}{5iTg=  
　　成本曲线(cost curve) V]?R>qhgu  
　　农业生产成本(agriculture production cost) 4mbBmQV$#  
　　原始成本和重置成本(original cost and replacement cost) _tycgq#  
　　工程施工成本 Ew$C ;&9  
　　直接成本与间接成本(direct cost and indirect cost) ` G kX  
　　可控成本(controllable cost) qxJ\ye+'*  
　　制造费用分配(manufacturing expenses allocation) rSNi@;  
　　理论成本与应用成本(theory cost and practice cost) HE\K@3-  
　　辅助生产成本分配(auxiliary production cost allocation) u]G\H!WkQ  
　　期间,费用 4 H&#q>  
　　成本控制程序(procedure of cost control) U%/+B]6jP  
　　成本记录(cost entry, cost recorder cost agenda) f)<6  
　　成本计算分批法(job costing method) 0IWf!Sk ]  
　　成本计算分步法 BL4-7  
　　直接人工成本差异(direct labor variance) [PbOfxxgA  
　　成本控制方法(cost control method)