[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<eu0B_
V  
　　股本 Share capital 9H~2 iW,Q;  
　　已归还投资 Investment returned \kDQ[4mGq  
　　利润分配-其他转入 Profit appropriation - other transfer in <EhOIN7@*D  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -YDA,.Ic?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~XzT~WxW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @q98ac*{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund iS p +~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Wq5}SM  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit e=>:(^CS  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends FAkrM?0/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lOp7rW]$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q,i&%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `"(FWK=8)"  
　　期初未分配利润 Retained earnings, beginning of the year .tdaj 6x  
　　资本公积-股本溢价 Capital surplus - share premium >>cb0fH
5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J?wCqA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Bi.,@7|>  
　　资本公积-股权投资准备 Capital surplus - investment reserve IP LKOT~  
　　资本公积-拨款转入 Capital surplus - subsidiary Dias!$g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation W)_|jpd[  
　　资本公积-其他 Capital surplus - others "{;E+-/ aL  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LD=eMk: ~  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /5!0wxN  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?*zDsQ  
　　盈余公积-储备基金 Surplus reserve - reserve fund \aN*x  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 43VBx<"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment w4nU86oZYl  
　　主营业务收入 Sales tJM#/yT  
　　主营业务成本 Cost of sales D-/q-=zd  
　　主营业务税金及附加 Sales tax U<YcUmX  
　　营业费用 Operating expenses !*?|*\B^I  
　　管理费用 General and administrative expenses _o52#Q4   
　　财务费用 Financial expenses o2 ;  
　　投资收益 Investment income _xefFy  
　　其他业务收入 Other operating income %`_Rl>@K=  
　　营业外收入 Non-operating income K7 J RCLA  
　　补贴收入 Subsidy income &G|^{!p/G  
　　其他业务支出 Other operating expenses 2 rFjYx8D!  
　　营业外支出 Non-operating expenses *8bj3A]vf  
　　所得税 Income tax 6~!QibA|P  
　　直接人工成本差异(direct labor variance) EED0U?  
　　直接材料成本差异(direct material variance) `<Q[$z  
　　在产品计价(work-in-process costing) q4EOI  
　　联产品成本计算(joint products costing) Ka_g3  
　　生产成本汇总程序(accumulation process of procluction cost) 6MD9DqD  
　　制造费用差异(manufacturing expenses variance) %lnVzGP  
　　实际成本与估计成本(actual cost and estimated cost) b9xvLR8  
　　工资费用分配(salary costs allocation) \{a!Z&df  
　　成本曲线(cost curve) 83adnm  
　　农业生产成本(agriculture production cost) I}jem  
　　原始成本和重置成本(original cost and replacement cost) )n&6= Li  
　　工程施工成本 Tc.QzD\  
　　直接成本与间接成本(direct cost and indirect cost) xZ]QT3U+  
　　可控成本(controllable cost) eJ%b"H!  
　　制造费用分配(manufacturing expenses allocation) q^DQ9B  
　　理论成本与应用成本(theory cost and practice cost) &7XsyDo6  
　　辅助生产成本分配(auxiliary production cost allocation) h+ms%tNT  
　　期间,费用 *mJ\Tzc)  
　　成本控制程序(procedure of cost control) (KLhF  
　　成本记录(cost entry, cost recorder cost agenda) 5SMV3~*P  
　　成本计算分批法(job costing method) SDc8\ms  
　　成本计算分步法 !(F?Np Am  
　　直接人工成本差异(direct labor variance) .iC!Ttr  
　　成本控制方法(cost control method)