[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 \2Xx%SX  
　　股本 Share capital W
CoF{*  
　　已归还投资 Investment returned _^b@>C>O  
　　利润分配-其他转入 Profit appropriation - other transfer in +: !ScG*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,{pGP#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  yIa[yJq  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _lNC<7+#h  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yFi6jN#~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k}-]W@UCa?  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit \boL`X  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'jN/~I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fZ{&dslg  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [='p!7z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?n&$m  
　　期初未分配利润 Retained earnings, beginning of the year Li ij{ahm  
　　资本公积-股本溢价 Capital surplus - share premium 0w'|d@*wV  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;n` $+g:>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }R`Irxv4  
　　资本公积-股权投资准备 Capital surplus - investment reserve m]1!-`(*  
　　资本公积-拨款转入 Capital surplus - subsidiary >"O1`xdG  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Gxo# !  
　　资本公积-其他 Capital surplus - others VOg/VGJ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2J)74SeH  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XL&hs+Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }}s8D>;G~  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;C+cE#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund w/O<.8+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment T6,V  
　　主营业务收入 Sales .B6`OX&k  
　　主营业务成本 Cost of sales (lieiye^  
　　主营业务税金及附加 Sales tax v&e-`.xR  
　　营业费用 Operating expenses yV8-  
　　管理费用 General and administrative expenses r7RU"H:j8  
　　财务费用 Financial expenses 70duk:Ri0  
　　投资收益 Investment income J &{q
p
pN  
　　其他业务收入 Other operating income 7TnM4@*f  
　　营业外收入 Non-operating income ;v%Q8  
　　补贴收入 Subsidy income EZ..^M3  
　　其他业务支出 Other operating expenses 8g.AT@ ,Q  
　　营业外支出 Non-operating expenses kpl~/i`4  
　　所得税 Income tax }Z"28?  
　　直接人工成本差异(direct labor variance) c%j su"  
　　直接材料成本差异(direct material variance) U) +?$ Tbm  
　　在产品计价(work-in-process costing) &3WkH W   
　　联产品成本计算(joint products costing) N4A&"1d&  
　　生产成本汇总程序(accumulation process of procluction cost) Td5 bDO  
　　制造费用差异(manufacturing expenses variance) +O
&RBEa[  
　　实际成本与估计成本(actual cost and estimated cost) `}[VwQ  
　　工资费用分配(salary costs allocation) p}96uaC1  
　　成本曲线(cost curve) vlAO z  
　　农业生产成本(agriculture production cost) #"hJpyW 4V  
　　原始成本和重置成本(original cost and replacement cost) -QN1oK@\mE  
　　工程施工成本 Z+r%_|kZ  
　　直接成本与间接成本(direct cost and indirect cost) B%TXw#|  
　　可控成本(controllable cost) ht2 f-EKf{  
　　制造费用分配(manufacturing expenses allocation) p(~Y" H  
　　理论成本与应用成本(theory cost and practice cost) k& W
S$R?u  
　　辅助生产成本分配(auxiliary production cost allocation) MRjH40"2  
　　期间,费用 7U&5^s )J  
　　成本控制程序(procedure of cost control) G(:s-x ig6  
　　成本记录(cost entry, cost recorder cost agenda) gW'P`Oxw  
　　成本计算分批法(job costing method) ~g*Y, Y  
　　成本计算分步法 bK!,Pc<  
　　直接人工成本差异(direct labor variance) :!(YEF#}  
　　成本控制方法(cost control method)