[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 

+UsR  
　　股本 Share capital .
#eXNyCe  
　　已归还投资 Investment returned ]VH@\ f  
　　利润分配-其他转入 Profit appropriation - other transfer in %Uk/P  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Iq=B]oE  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &;skB.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ? 7EVmF  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;E"mB4/)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D6oby*_w  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit c>
!J@[,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends j)DZmGg&t  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve UmE{>5Pt  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends C
4uR5U  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DmrfD28j~F  
　　期初未分配利润 Retained earnings, beginning of the year vTEkh0Ys  
　　资本公积-股本溢价 Capital surplus - share premium *Kkw,qp/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )89jP 088V  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )l}wjKfgO  
　　资本公积-股权投资准备 Capital surplus - investment reserve u_"h/)C'H  
　　资本公积-拨款转入 Capital surplus - subsidiary I}v#r8'!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation & NQR*Tn  
　　资本公积-其他 Capital surplus - others T!A}ipqb  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R"o,m   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1Qu,]i`  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NGs9Jke2  
　　盈余公积-储备基金 Surplus reserve - reserve fund _fCHj$I*]  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .rm7S
d4K  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment }_22wjm~  
　　主营业务收入 Sales @R&D["!  
　　主营业务成本 Cost of sales P$ef ,ZW"  
　　主营业务税金及附加 Sales tax /xbZC{R  
　　营业费用 Operating expenses l,L=VDEz,  
　　管理费用 General and administrative expenses 'uzv\[  
　　财务费用 Financial expenses tQaCNS$=  
　　投资收益 Investment income d@4!^vD;  
　　其他业务收入 Other operating income ,O)\,tg  
　　营业外收入 Non-operating income <xjv7`G7  
　　补贴收入 Subsidy income wT=hO+  
　　其他业务支出 Other operating expenses @e0
skc  
　　营业外支出 Non-operating expenses XL=R]IC<.  
　　所得税 Income tax cgeS)C7  
　　直接人工成本差异(direct labor variance) z]|[VM?4L  
　　直接材料成本差异(direct material variance) h}>/Z3*  
　　在产品计价(work-in-process costing) PEt8,,x<"  
　　联产品成本计算(joint products costing) gt GKV  
　　生产成本汇总程序(accumulation process of procluction cost)
N:[;E3?O  
　　制造费用差异(manufacturing expenses variance) 51ebE`  
　　实际成本与估计成本(actual cost and estimated cost) f1$mh1J W  
　　工资费用分配(salary costs allocation) N>Y50  
　　成本曲线(cost curve) %,cFX[D/)  
　　农业生产成本(agriculture production cost) Pq>[q?>?  
　　原始成本和重置成本(original cost and replacement cost) G)B
q?=P  
　　工程施工成本 f$|v0Xs  
　　直接成本与间接成本(direct cost and indirect cost) }a1Sfl@`3  
　　可控成本(controllable cost) :_a]T-GL  
　　制造费用分配(manufacturing expenses allocation) G?d,$NMo|  
　　理论成本与应用成本(theory cost and practice cost) e@-Mlq)  
　　辅助生产成本分配(auxiliary production cost allocation) qg{<&V7fE  
　　期间,费用 cu`J2vm3  
　　成本控制程序(procedure of cost control) EJ ~kZ3  
　　成本记录(cost entry, cost recorder cost agenda) %O=V4%"m\  
　　成本计算分批法(job costing method) s [F' h-y  
　　成本计算分步法 uEGPgYY(  
　　直接人工成本差异(direct labor variance) PbHh?iH  
　　成本控制方法(cost control method)