[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
!s*''v*  
　　股本 Share capital B9Q.s  
　　已归还投资 Investment returned ]C6[`WF  
　　利润分配-其他转入 Profit appropriation - other transfer in k3[h'.ps  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]3,.g)U*m  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve F` 5/9?;|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund
yO; C3q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2 `h!:0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /_OZ1jX  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit d.j'0w"   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends y6Epi|8  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CPNN!%-  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {kl{mJ*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;u};&sm  
　　期初未分配利润 Retained earnings, beginning of the year 6a?$=y  
　　资本公积-股本溢价 Capital surplus - share premium Z)i1?#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :KP'xf.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 5[2.5/  
　　资本公积-股权投资准备 Capital surplus - investment reserve `vxrC&,As  
　　资本公积-拨款转入 Capital surplus - subsidiary E:4P1,%01+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation UxcDDa/j2T  
　　资本公积-其他 Capital surplus - others 9>&tMq  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vZeYp  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B/D\gjb  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C$td{tM  
　　盈余公积-储备基金 Surplus reserve - reserve fund Gz|%;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund nuO3UD3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment T[XP\!z]B!  
　　主营业务收入 Sales 9g &Ch
9-/  
　　主营业务成本 Cost of sales + lB+|yJ+  
　　主营业务税金及附加 Sales tax J&"?m.~@  
　　营业费用 Operating expenses vMX6B
g8  
　　管理费用 General and administrative expenses ,J(5@8(>a  
　　财务费用 Financial expenses '<&EPUO  
　　投资收益 Investment income Wbn[Q2h5  
　　其他业务收入 Other operating income 3']:1B  
　　营业外收入 Non-operating income &[ u6oAR  
　　补贴收入 Subsidy income !jnqA Z  
　　其他业务支出 Other operating expenses {e swe  
　　营业外支出 Non-operating expenses rbK#a)7  
　　所得税 Income tax nKh%E-c  
　　直接人工成本差异(direct labor variance) { 0%TMiVf  
　　直接材料成本差异(direct material variance) /LI~o~m1)  
　　在产品计价(work-in-process costing) ]opW; |{e  
　　联产品成本计算(joint products costing) YNg\"XjJM<  
　　生产成本汇总程序(accumulation process of procluction cost) 9]L!.  
　　制造费用差异(manufacturing expenses variance) CaYos;Pl  
　　实际成本与估计成本(actual cost and estimated cost) .:Bwa  
　　工资费用分配(salary costs allocation) rO(TG  
　　成本曲线(cost curve) `\ef0  
　　农业生产成本(agriculture production cost) @4_rxu&  
　　原始成本和重置成本(original cost and replacement cost) " _:iK]  
　　工程施工成本 K=c=/`E  
　　直接成本与间接成本(direct cost and indirect cost) G/fP(o-Wd  
　　可控成本(controllable cost) (K*/Vp  
　　制造费用分配(manufacturing expenses allocation) f OM^V{)T  
　　理论成本与应用成本(theory cost and practice cost) 5X`w&(]m  
　　辅助生产成本分配(auxiliary production cost allocation) rwL=R,   
　　期间,费用 QtnM(m  
　　成本控制程序(procedure of cost control) S!jF:Uc
 
　　成本记录(cost entry, cost recorder cost agenda) [%7;f|p?  
　　成本计算分批法(job costing method) hY.e[+  
　　成本计算分步法 {UdcX~\~  
　　直接人工成本差异(direct labor variance) bB;~,W&E1  
　　成本控制方法(cost control method)