[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 44Y
KS>Cq  
　　股本 Share capital JZ:yPvJ  
　　已归还投资 Investment returned 0B}2~}#  
　　利润分配-其他转入 Profit appropriation - other transfer in S9%,{y  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y"m(hs$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x_C0=Q|K3  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )24M?R@r  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uq54+zC  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pe3;pRh'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit p:0X3?IG3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -g|ji.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E8p,l>6(f  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N&Ho$,2s  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SQx&4R.  
　　期初未分配利润 Retained earnings, beginning of the year n;>=QG -v  
　　资本公积-股本溢价 Capital surplus - share premium .`v%9-5v  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =]"I0G-s!
 
　　资本公积-接受现金捐赠 Capital surplus - cash donation 5nsoWqnE8  
　　资本公积-股权投资准备 Capital surplus - investment reserve L*vKIP<EMM  
　　资本公积-拨款转入 Capital surplus - subsidiary _F|}=^Z`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation e:C4f  
　　资本公积-其他 Capital surplus - others 'ShK7j$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SR?(z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I:UDEoQo  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve n%4 /@M  
　　盈余公积-储备基金 Surplus reserve - reserve fund Y#=MN~##t  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund >V]9<*c  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8gt&*;'}*D  
　　主营业务收入 Sales *0Fz." v  
　　主营业务成本 Cost of sales 3Z&!zSK^  
　　主营业务税金及附加 Sales tax DGS,iRLnA  
　　营业费用 Operating expenses .sFN[>)  
　　管理费用 General and administrative expenses LGX+_"  
　　财务费用 Financial expenses 6qT-  
　　投资收益 Investment income v+SdjFAY  
　　其他业务收入 Other operating income &`tAQN*Z  
　　营业外收入 Non-operating income <c!gg7@pm  
　　补贴收入 Subsidy income =]/<Kd}A.  
　　其他业务支出 Other operating expenses n5^57[(  
　　营业外支出 Non-operating expenses qc\D=3#Yp  
　　所得税 Income tax P~iZae  
　　直接人工成本差异(direct labor variance) Y~UAE.  
　　直接材料成本差异(direct material variance) f#w u~*c  
　　在产品计价(work-in-process costing) K4YD}[  
　　联产品成本计算(joint products costing) <yBa5m@/  
　　生产成本汇总程序(accumulation process of procluction cost) V{A`?Jl6{  
　　制造费用差异(manufacturing expenses variance) fBv: TC%  
　　实际成本与估计成本(actual cost and estimated cost) CA5`uh  
　　工资费用分配(salary costs allocation) ;^E_BJm  
　　成本曲线(cost curve) i*@PywT"i3  
　　农业生产成本(agriculture production cost) V'MY+#  
　　原始成本和重置成本(original cost and replacement cost) >V)"TZH  
　　工程施工成本 m
w;4/ /R  
　　直接成本与间接成本(direct cost and indirect cost) +{I" e,Nk  
　　可控成本(controllable cost) m]8*k=v  
　　制造费用分配(manufacturing expenses allocation) mZPvG  
　　理论成本与应用成本(theory cost and practice cost) 0\B{~1(^  
　　辅助生产成本分配(auxiliary production cost allocation) %b4tyX:N0  
　　期间,费用 FU >KiBV#  
　　成本控制程序(procedure of cost control) ]t`SCsoo  
　　成本记录(cost entry, cost recorder cost agenda) RwOOe7mv  
　　成本计算分批法(job costing method) fmc\Li  
　　成本计算分步法 L G5_\sY!  
　　直接人工成本差异(direct labor variance) @h!Z0}dX(  
　　成本控制方法(cost control method)