[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 B*3<(eI  
　　股本 Share capital l2*o@&.  
　　已归还投资 Investment returned DTMoZm  
　　利润分配-其他转入 Profit appropriation - other transfer in 11g_!X -g@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;_oJGII?br  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ea3f`z  
　　利润分配-提取储备基金 Profit appropriation - reserve fund DfsPg':z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,s~d39{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1Uaj}=@M  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Aw)I:d7F  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends iRIO~XVo  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >oGs 0mej  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N87)rhXSo,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;xQNa}"V  
　　期初未分配利润 Retained earnings, beginning of the year TZ
+-
>CG  
　　资本公积-股本溢价 Capital surplus - share premium gtwUY
$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2CY4nSKW  
　　资本公积-接受现金捐赠 Capital surplus - cash donation b9Mp@I7Q-  
　　资本公积-股权投资准备 Capital surplus - investment reserve NW4tQ;ad  
　　资本公积-拨款转入 Capital surplus - subsidiary g@2f&m  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation wsEOcaie  
　　资本公积-其他 Capital surplus - others _C
54l  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2/>u8j  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]pq(Q:"P,5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z4s+8cTHn  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?_t_rF(?6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .gclE~h.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $}8@?>-w  
　　主营业务收入 Sales EpU}~vC9C  
　　主营业务成本 Cost of sales 9q]n&5  
　　主营业务税金及附加 Sales tax ]J^/`gc  
　　营业费用 Operating expenses ^:u-wr8?{  
　　管理费用 General and administrative expenses gA:unsI  
　　财务费用 Financial expenses ^5n#hSqZ=M  
　　投资收益 Investment income \&MJ(F>vJ  
　　其他业务收入 Other operating income `Fx+HIng,  
　　营业外收入 Non-operating income r]=Z :  
　　补贴收入 Subsidy income c\le8C3  
　　其他业务支出 Other operating expenses ufn
%sA  
　　营业外支出 Non-operating expenses VD~ %6AjyN  
　　所得税 Income tax E"zC6iYZ;  
　　直接人工成本差异(direct labor variance) :SD#>eD0  
　　直接材料成本差异(direct material variance) g%_3  
　　在产品计价(work-in-process costing) +.-g`Vyz*  
　　联产品成本计算(joint products costing) <%N*IE"q  
　　生产成本汇总程序(accumulation process of procluction cost) @gnLY  
　　制造费用差异(manufacturing expenses variance) 2-pv &  
　　实际成本与估计成本(actual cost and estimated cost) 'mTQ=1  
　　工资费用分配(salary costs allocation) <)a7Nrc\T  
　　成本曲线(cost curve) "SA*  
　　农业生产成本(agriculture production cost) /d*[za'0  
　　原始成本和重置成本(original cost and replacement cost) ] B?NDxU  
　　工程施工成本 Yq>K1E|  
　　直接成本与间接成本(direct cost and indirect cost) Gzc`5n{"  
　　可控成本(controllable cost) hplxs#  
　　制造费用分配(manufacturing expenses allocation) va2FgW`Bd+  
　　理论成本与应用成本(theory cost and practice cost) kD me>E=  
　　辅助生产成本分配(auxiliary production cost allocation) L0;XzZS  
　　期间,费用 sV;q(,oru  
　　成本控制程序(procedure of cost control) :?j]W2+kR  
　　成本记录(cost entry, cost recorder cost agenda) &EhOSu  
　　成本计算分批法(job costing method) (tCBbPW6T?  
　　成本计算分步法 N$.=1Q$F6  
　　直接人工成本差异(direct labor variance) ny}_^3  
　　成本控制方法(cost control method)