[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 y=t -
/*K  
　　股本 Share capital K$4Ky&89  
　　已归还投资 Investment returned ){v nmJJ%  
　　利润分配-其他转入 Profit appropriation - other transfer in |K]tJi4fz  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R8HFyP  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e.[h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund zR%#Q_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hGsYu)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund E11"uWk`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit b<%6aRC\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~!I \{(  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i9d.Ls  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [,V D
^\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d;`JDT  
　　期初未分配利润 Retained earnings, beginning of the year .mMM]*e[0  
　　资本公积-股本溢价 Capital surplus - share premium SJ <nAX  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2gA6 $s7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2vynz,^ET  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7a2uNt,X  
　　资本公积-拨款转入 Capital surplus - subsidiary (f7R~le  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation D ,nF0p  
　　资本公积-其他 Capital surplus - others :V&#Oo  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .RdnJ&K*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Au9Rr3n  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve gF&1e5`i  
　　盈余公积-储备基金 Surplus reserve - reserve fund {<V{0 s%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7"1M3P5*8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment bO9X;}\6  
　　主营业务收入 Sales XLB7 E  
　　主营业务成本 Cost of sales 0y*8;7-|r)  
　　主营业务税金及附加 Sales tax +5voAx!  
　　营业费用 Operating expenses EsdA%`  
　　管理费用 General and administrative expenses ->d3FR  
　　财务费用 Financial expenses vLq_l4l  
　　投资收益 Investment income +ps(9O/B>  
　　其他业务收入 Other operating income Y-v6xUc{F  
　　营业外收入 Non-operating income g/eE^o~;  
　　补贴收入 Subsidy income A2..gs/  
　　其他业务支出 Other operating expenses !IcPO  
　　营业外支出 Non-operating expenses d-y 8c  
　　所得税 Income tax >HyZ~M  
　　直接人工成本差异(direct labor variance) u{J$]%C   
　　直接材料成本差异(direct material variance) b:2#3
;)  
　　在产品计价(work-in-process costing) v#TU7v?~  
　　联产品成本计算(joint products costing) `ml  
　　生产成本汇总程序(accumulation process of procluction cost) #mFIZMTRd  
　　制造费用差异(manufacturing expenses variance) fC&hi6  
　　实际成本与估计成本(actual cost and estimated cost) =XVw{\#9 b  
　　工资费用分配(salary costs allocation) H>X:#xOA_  
　　成本曲线(cost curve) vr"O9L w  
　　农业生产成本(agriculture production cost) N:_.z~>%  
　　原始成本和重置成本(original cost and replacement cost) 
!Wgi[VB  
　　工程施工成本 *jM]:GpyoU  
　　直接成本与间接成本(direct cost and indirect cost) OQ&l/|{O0?  
　　可控成本(controllable cost) +87|gC7B  
　　制造费用分配(manufacturing expenses allocation) Phr+L9Eog  
　　理论成本与应用成本(theory cost and practice cost) \(C6|-:GY  
　　辅助生产成本分配(auxiliary production cost allocation) 6o
6I]QL  
　　期间,费用 8MU+i%hd  
　　成本控制程序(procedure of cost control) ,N93H3(  
　　成本记录(cost entry, cost recorder cost agenda) 508v:?^'  
　　成本计算分批法(job costing method)  L xP%o  
　　成本计算分步法 W^k95%zBM  
　　直接人工成本差异(direct labor variance) yw\Q>~$n[=  
　　成本控制方法(cost control method)