[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 G}pFy0W\S  
　　股本 Share capital %4*c
/ c6  
　　已归还投资 Investment returned #3rS{4[  
　　利润分配-其他转入 Profit appropriation - other transfer in StI N+S@Z  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MLWHO$C~T  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @N Yl4N  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~qgh
w@Q~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Cb;6yE)!Z  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z)3TB &;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit x4^nT=?6_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]rlZP1".  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aRMlE*yW  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \(\a=
 
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cZh0\DyU  
　　期初未分配利润 Retained earnings, beginning of the year 6iU&9Z<%  
　　资本公积-股本溢价 Capital surplus - share premium qi,) l*?f  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .t@|2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $f =`fPo  
　　资本公积-股权投资准备 Capital surplus - investment reserve = 7y-o  
　　资本公积-拨款转入 Capital surplus - subsidiary )7 p" -  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation yzS^8,
  
　　资本公积-其他 Capital surplus - others ETHcZ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve bB_LL  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $@z77td3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?6:qAF w  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,R{&x7  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund VExhN';  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment cI2Ps3~"Q  
　　主营业务收入 Sales +KTfGwKt  
　　主营业务成本 Cost of sales \L*%?~  
　　主营业务税金及附加 Sales tax 3:WqUb\QK  
　　营业费用 Operating expenses wp?:@XM  
　　管理费用 General and administrative expenses S8#0Vo$)a  
　　财务费用 Financial expenses kk=n&M  
　　投资收益 Investment income k$kE5kh,S  
　　其他业务收入 Other operating income roS" q~GS,  
　　营业外收入 Non-operating income |}G"^r  
　　补贴收入 Subsidy income O=o}uB-*6  
　　其他业务支出 Other operating expenses ,t`V^(PEq  
　　营业外支出 Non-operating expenses
gnp.!-  
　　所得税 Income tax !K-1tp$
 
　　直接人工成本差异(direct labor variance) xTAfVN  
　　直接材料成本差异(direct material variance) wsQnjT>
 
　　在产品计价(work-in-process costing) D:@W*,  
　　联产品成本计算(joint products costing) u nv:sV#b  
　　生产成本汇总程序(accumulation process of procluction cost) g6Vkns4  
　　制造费用差异(manufacturing expenses variance) .Pm5nS  
　　实际成本与估计成本(actual cost and estimated cost) R{@saa5I(>  
　　工资费用分配(salary costs allocation) B[uyr)$  
　　成本曲线(cost curve) Ux_tzd0!  
　　农业生产成本(agriculture production cost) lM\dK)p21O  
　　原始成本和重置成本(original cost and replacement cost) ^OY$ W  
　　工程施工成本 V(&L  
　　直接成本与间接成本(direct cost and indirect cost) E/:U,u{  
　　可控成本(controllable cost) b bC@  
　　制造费用分配(manufacturing expenses allocation) 8&@=Anc&q  
　　理论成本与应用成本(theory cost and practice cost) o-8{C0>:  
　　辅助生产成本分配(auxiliary production cost allocation) x@  =p  
　　期间,费用 kZ% AGc  
　　成本控制程序(procedure of cost control) E^-c
,4'F  
　　成本记录(cost entry, cost recorder cost agenda) ]ae(t`\l^  
　　成本计算分批法(job costing method) r8m}B#W7  
　　成本计算分步法 I 1]YT  
　　直接人工成本差异(direct labor variance) >|SIqB<%:  
　　成本控制方法(cost control method)