[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 %swR:
B
v  
　　股本 Share capital `m%:rE,  
　　已归还投资 Investment returned ,;%y f
?  
　　利润分配-其他转入 Profit appropriation - other transfer in G
Mb(10T`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &'s^nn ]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GB>aT-G7q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {b1UX9
y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~Q?!
W0ZBE  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund A[`G^$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit O}C)~GU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ea4_Qmn  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qgx?"$ Z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DR@1z9 a  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `}gdN};  
　　期初未分配利润 Retained earnings, beginning of the year zI^Da!r.  
　　资本公积-股本溢价 Capital surplus - share premium t,h{+lYU  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?g3 ]~;#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]9*;;4Mg  
　　资本公积-股权投资准备 Capital surplus - investment reserve Hd%!Nt\u  
　　资本公积-拨款转入 Capital surplus - subsidiary @uM EXP  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation JB^Q\;$  
　　资本公积-其他 Capital surplus - others P]Xbjs<p  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h
0Ee?=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g6%Z)5D]!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 
R-  
　　盈余公积-储备基金 Surplus reserve - reserve fund X\\7$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund FW#P*}#  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ly7!R$X  
　　主营业务收入 Sales 8gC)5Y  
　　主营业务成本 Cost of sales |CIC$2u  
　　主营业务税金及附加 Sales tax s]H^wrg&  
　　营业费用 Operating expenses +?[BU<X6u  
　　管理费用 General and administrative expenses "'a* [%  
　　财务费用 Financial expenses SdJ/4&{ !  
　　投资收益 Investment income O4L#jBa+  
　　其他业务收入 Other operating income
DI1(`y  
　　营业外收入 Non-operating income Yp1bH+/u  
　　补贴收入 Subsidy income g?G+dnl/8  
　　其他业务支出 Other operating expenses &:3Z.G  
　　营业外支出 Non-operating expenses 0y~<%`~  
　　所得税 Income tax JYm7@gx  
　　直接人工成本差异(direct labor variance) ]6&$|2H?Ni  
　　直接材料成本差异(direct material variance) +7U  
　　在产品计价(work-in-process costing) =P`~t<ajB  
　　联产品成本计算(joint products costing) -.iNNM&a  
　　生产成本汇总程序(accumulation process of procluction cost) oY=1C}  
　　制造费用差异(manufacturing expenses variance) }gGkV]  
　　实际成本与估计成本(actual cost and estimated cost)
^$-Ye]<  
　　工资费用分配(salary costs allocation) {Dr@HP/x=s  
　　成本曲线(cost curve) Puh$%;x  
　　农业生产成本(agriculture production cost) k6(r !mc  
　　原始成本和重置成本(original cost and replacement cost) R^n@.^8s  
　　工程施工成本 Bs8[+Ft5  
　　直接成本与间接成本(direct cost and indirect cost) c|AtBgvf  
　　可控成本(controllable cost) {G3i0r  
　　制造费用分配(manufacturing expenses allocation) @ hif$  
　　理论成本与应用成本(theory cost and practice cost) V&ot3- Rf  
　　辅助生产成本分配(auxiliary production cost allocation) l! v!hUb+  
　　期间,费用
, =BLnsg  
　　成本控制程序(procedure of cost control) eZLMP  
　　成本记录(cost entry, cost recorder cost agenda) jb[!E^'&>  
　　成本计算分批法(job costing method) BqH]-'1G  
　　成本计算分步法 Pc_VY>Ty  
　　直接人工成本差异(direct labor variance) ;%Hf)F  
　　成本控制方法(cost control method)