[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 hQ&S*f&='  
　　股本 Share capital 5Cxh>,k  
　　已归还投资 Investment returned E@\e37e  
　　利润分配-其他转入 Profit appropriation - other transfer in )e.Y"5My  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +}c '4hRv  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zI/)#^SQ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund `<ITLT  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hNB;29r~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gwk$|aT@  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }K,:aN,44\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A#~"G p  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :+ksmyW  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `j*&F8}  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c^P8)gPf  
　　期初未分配利润 Retained earnings, beginning of the year 6U;pYWht  
　　资本公积-股本溢价 Capital surplus - share premium <>GWSW  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q+XL,E  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,j wU\xo`C  
　　资本公积-股权投资准备 Capital surplus - investment reserve }OO(uC2  
　　资本公积-拨款转入 Capital surplus - subsidiary 4kGA`XhS*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation d;&'uiS  
　　资本公积-其他 Capital surplus - others f !t2a//  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve dq%N,1.F  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve PT4Xr=z =  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !!&H'XEJV  
　　盈余公积-储备基金 Surplus reserve - reserve fund K[RlR+j  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund T[M?:~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment >nmby|XtW  
　　主营业务收入 Sales ,>CFw-Nxu  
　　主营业务成本 Cost of sales }h< \qvCcU  
　　主营业务税金及附加 Sales tax $Tu%dE(OF  
　　营业费用 Operating expenses ^ ab%Mbb  
　　管理费用 General and administrative expenses m`C(y$8fU  
　　财务费用 Financial expenses ) Ph.  
　　投资收益 Investment income Db\.D/76  
　　其他业务收入 Other operating income P0U=lj/b  
　　营业外收入 Non-operating income r$=MBeT  
　　补贴收入 Subsidy income f9H;e(D9]  
　　其他业务支出 Other operating expenses Z"#ysC  
　　营业外支出 Non-operating expenses yA*~O$~Y  
　　所得税 Income tax T/G1v;]  
　　直接人工成本差异(direct labor variance) a$Eqe_  
　　直接材料成本差异(direct material variance) xdp!'1n."g  
　　在产品计价(work-in-process costing) Sr~zN:wn  
　　联产品成本计算(joint products costing) Wq 7 c/|  
　　生产成本汇总程序(accumulation process of procluction cost) /b,M492  
　　制造费用差异(manufacturing expenses variance) ~Kda#=  
　　实际成本与估计成本(actual cost and estimated cost) !o~% F5|t  
　　工资费用分配(salary costs allocation) /3:R{9S%  
　　成本曲线(cost curve) Gxv@a   
　　农业生产成本(agriculture production cost) #6'oor X  
　　原始成本和重置成本(original cost and replacement cost) &'V_80vA  
　　工程施工成本 +<6L>ZAL  
　　直接成本与间接成本(direct cost and indirect cost) I=l() ET=  
　　可控成本(controllable cost) ,(Fo%.j  
　　制造费用分配(manufacturing expenses allocation) a`(6hL3IT  
　　理论成本与应用成本(theory cost and practice cost) @PuJre4!;L  
　　辅助生产成本分配(auxiliary production cost allocation) aWek<Y~+  
　　期间,费用 _Hi;Y  
　　成本控制程序(procedure of cost control) =IV_yor  
　　成本记录(cost entry, cost recorder cost agenda) |$Dt6{h  
　　成本计算分批法(job costing method) WwbExn<  
　　成本计算分步法 iaXNf ])?  
　　直接人工成本差异(direct labor variance) OQaM47"  
　　成本控制方法(cost control method)