[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
R3i}y>  
　　股本 Share capital uOAd$;h@_Z  
　　已归还投资 Investment returned H0\',X  
　　利润分配-其他转入 Profit appropriation - other transfer in 3~%M4(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ku)/ 8Z`$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FtW=Cc`hC_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund NT=)</v  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1\aV
4T  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7H g;SK6t0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
z2iWr  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends T@xaa\bzg  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5cj&D74o  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =F% <W7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OIs!,G|  
　　期初未分配利润 Retained earnings, beginning of the year Gvl,M\c9-  
　　资本公积-股本溢价 Capital surplus - share premium >r>pM(h  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Tmk'rOg5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *P\OP'o_  
　　资本公积-股权投资准备 Capital surplus - investment reserve mKJO?7tj  
　　资本公积-拨款转入 Capital surplus - subsidiary gI/
SA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0 s@>e  
　　资本公积-其他 Capital surplus - others :z`L)  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve KwY6pF*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]u .)
6{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5Mp$u756  
　　盈余公积-储备基金 Surplus reserve - reserve fund gm$<U9L\v  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +^q-v-  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4D[(X=FSU  
　　主营业务收入 Sales G;e)K\[J  
　　主营业务成本 Cost of sales S;"$02]  
　　主营业务税金及附加 Sales tax B A i ^t  
　　营业费用 Operating expenses ]P2Wa   
　　管理费用 General and administrative expenses a+B3`6  
　　财务费用 Financial expenses Q sPZ dC  
　　投资收益 Investment income ll ^I;o0  
　　其他业务收入 Other operating income g*WY kv  
　　营业外收入 Non-operating income G[+{[W  
　　补贴收入 Subsidy income fskc'%x  
　　其他业务支出 Other operating expenses bSW~hyI w  
　　营业外支出 Non-operating expenses 7g4IAsoD  
　　所得税 Income tax m0*_  
　　直接人工成本差异(direct labor variance) q3D,hG_  
　　直接材料成本差异(direct material variance) # ';b>J  
　　在产品计价(work-in-process costing) CN6b982&  
　　联产品成本计算(joint products costing) u)~::2BXAn  
　　生产成本汇总程序(accumulation process of procluction cost) ]V,#>'  
　　制造费用差异(manufacturing expenses variance) ^3C%&  
　　实际成本与估计成本(actual cost and estimated cost) n{!=gR.v.  
　　工资费用分配(salary costs allocation) 8#|PJc  
　　成本曲线(cost curve) M y!;N1  
　　农业生产成本(agriculture production cost) z J V>;  
　　原始成本和重置成本(original cost and replacement cost) )%q )!x  
　　工程施工成本 ${tBu#$-d  
　　直接成本与间接成本(direct cost and indirect cost) /BrbP7  
　　可控成本(controllable cost) *>T@3G.{Rm  
　　制造费用分配(manufacturing expenses allocation) q+)s  
　　理论成本与应用成本(theory cost and practice cost) A/OGF>  
　　辅助生产成本分配(auxiliary production cost allocation) RWZjD#5%Z  
　　期间,费用 iwfH~  
　　成本控制程序(procedure of cost control)  >L^2Z*  
　　成本记录(cost entry, cost recorder cost agenda) qdZo cTf'  
　　成本计算分批法(job costing method) ~V/?/J$  
　　成本计算分步法 ei @$_w*TH  
　　直接人工成本差异(direct labor variance) W3xObt3w\  
　　成本控制方法(cost control method)