[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 &u !,Hp  
　　股本 Share capital 4r}51 N\  
　　已归还投资 Investment returned WsB?C&>x  
　　利润分配-其他转入 Profit appropriation - other transfer in @ 6vIap|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e^v oW"?%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <5051UEu  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !Uo4,g6r+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund oEv'dQ9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |6-nbj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 9*M,R,y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends z{QqY.Gu{G  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W=?<<dVYD  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {l@{FUv  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [ /r(__.  
　　期初未分配利润 Retained earnings, beginning of the year {Sh ;(.u^  
　　资本公积-股本溢价 Capital surplus - share premium 6=C<>c%+  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /n&&Um\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ih3n<gXF  
　　资本公积-股权投资准备 Capital surplus - investment reserve Di{de`  
　　资本公积-拨款转入 Capital surplus - subsidiary UN#S;x*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation jH:[2N?  
　　资本公积-其他 Capital surplus - others {.Jlbi9!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~} ~4  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *;FdD{+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $`8wJf9@w  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;^L(^Hx  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #'`{Qv0,  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment u 
g
a_T  
　　主营业务收入 Sales <P<z N~i9j  
　　主营业务成本 Cost of sales Q
J;2Z
N,  
　　主营业务税金及附加 Sales tax y~V(aih}D  
　　营业费用 Operating expenses xE}>,O|'q  
　　管理费用 General and administrative expenses 53h0UL  
　　财务费用 Financial expenses #'}*dy/  
　　投资收益 Investment income |-H&o]  
　　其他业务收入 Other operating income DY*N|OnqJ  
　　营业外收入 Non-operating income lOp`m8_=  
　　补贴收入 Subsidy income (9)Q ' 'S  
　　其他业务支出 Other operating expenses |w=zOC;v  
　　营业外支出 Non-operating expenses 7yQ4*UB  
　　所得税 Income tax 4,ag(^}=  
　　直接人工成本差异(direct labor variance) zbiLP83  
　　直接材料成本差异(direct material variance) zQ PQ  
　　在产品计价(work-in-process costing) #dHa ,HUk  
　　联产品成本计算(joint products costing) eMzk3eOJ  
　　生产成本汇总程序(accumulation process of procluction cost) *^`Vz ?g<  
　　制造费用差异(manufacturing expenses variance) j>kqz>3  
　　实际成本与估计成本(actual cost and estimated cost) rm_Nn8p,  
　　工资费用分配(salary costs allocation) :(%5:1W  
　　成本曲线(cost curve) ]M3yLYK/P  
　　农业生产成本(agriculture production cost) %so]L+r2!  
　　原始成本和重置成本(original cost and replacement cost) %iB,IEw  
　　工程施工成本 +7}]E1Uf  
　　直接成本与间接成本(direct cost and indirect cost) V]^$S"Tv  
　　可控成本(controllable cost) `vV7c`K?  
　　制造费用分配(manufacturing expenses allocation) h+ ,@G,|D  
　　理论成本与应用成本(theory cost and practice cost) !R$` +wZ62  
　　辅助生产成本分配(auxiliary production cost allocation) ,r}6iFu  
　　期间,费用 *zLMpL_  
　　成本控制程序(procedure of cost control) 2AdDIVYC  
　　成本记录(cost entry, cost recorder cost agenda) KPki}'GO  
　　成本计算分批法(job costing method) 73-p*o(pt  
　　成本计算分步法 I1J-)R+  
　　直接人工成本差异(direct labor variance) *1"+%Z^  
　　成本控制方法(cost control method)