[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 fAEgrw%Ti
 
　　股本 Share capital Q!9
 
　　已归还投资 Investment returned 7pllzy  
　　利润分配-其他转入 Profit appropriation - other transfer in bEQy5AX  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <bSG|VqnH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jF$bCbAUce  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ;C ^!T  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  W8blHw"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8k( zU>^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit D=+md  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /gX=79  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MQc<AfW3/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kC,=E9)O  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J#>)+  
　　期初未分配利润 Retained earnings, beginning of the year ZZs@P#]  
　　资本公积-股本溢价 Capital surplus - share premium "U"phLX  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |mMK9OEu  
　　资本公积-接受现金捐赠 Capital surplus - cash donation V),wDyi  
　　资本公积-股权投资准备 Capital surplus - investment reserve "h@=O c  
　　资本公积-拨款转入 Capital surplus - subsidiary
kk`K)PESi  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Gye84C2E=  
　　资本公积-其他 Capital surplus - others {})d}dEC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve opXxtYC@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $#z-b@s=B  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
qnu<"$   
　　盈余公积-储备基金 Surplus reserve - reserve fund %nS(>X<B  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund JpRn)e'Z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment f7lt|.p  
　　主营业务收入 Sales t !8(IR  
　　主营业务成本 Cost of sales CL|d>  
　　主营业务税金及附加 Sales tax sH'IA~7  
　　营业费用 Operating expenses J9%I&lu/  
　　管理费用 General and administrative expenses *b}/fG)XZ  
　　财务费用 Financial expenses a Xn:hn~O  
　　投资收益 Investment income a1>Tz  
　　其他业务收入 Other operating income !.G knDT  
　　营业外收入 Non-operating income }ed{8"bj  
　　补贴收入 Subsidy income _4f=\  
　　其他业务支出 Other operating expenses @*16agGg  
　　营业外支出 Non-operating expenses <(!~s><.  
　　所得税 Income tax
,Y&7` m  
　　直接人工成本差异(direct labor variance) 4<j7F4  
　　直接材料成本差异(direct material variance) D03QisH=  
　　在产品计价(work-in-process costing) B,q)<z6<  
　　联产品成本计算(joint products costing) 7;I;(iY  
　　生产成本汇总程序(accumulation process of procluction cost) >"q?P^f/  
　　制造费用差异(manufacturing expenses variance) <Fi*
wV  
　　实际成本与估计成本(actual cost and estimated cost) GI<3L K\  
　　工资费用分配(salary costs allocation) %ws@t"aER  
　　成本曲线(cost curve) WK.K-bd  
　　农业生产成本(agriculture production cost) !X5LgMw^;  
　　原始成本和重置成本(original cost and replacement cost) !C&  ^%a  
　　工程施工成本 s $JO3-)  
　　直接成本与间接成本(direct cost and indirect cost) h]]B@~  
　　可控成本(controllable cost) z',f'3+  
　　制造费用分配(manufacturing expenses allocation) N;HG@B!m  
　　理论成本与应用成本(theory cost and practice cost) *`_2uBz  
　　辅助生产成本分配(auxiliary production cost allocation) S l
`F`  
　　期间,费用 o? g9Grk  
　　成本控制程序(procedure of cost control) ri2`M\;gt  
　　成本记录(cost entry, cost recorder cost agenda) G@3Jw[t  
　　成本计算分批法(job costing method) &R))c|>OT&  
　　成本计算分步法 |})v, oB  
　　直接人工成本差异(direct labor variance) NI:3hfs  
　　成本控制方法(cost control method)