[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 BB? 4>#D
 
　　股本 Share capital  o=C'u  
　　已归还投资 Investment returned yzyK$WN\[3  
　　利润分配-其他转入 Profit appropriation - other transfer in Z':w X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rpv<'$6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve MJy(
B><  
　　利润分配-提取储备基金 Profit appropriation - reserve fund GNoUn7Y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z \;{e'#o  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund XM: \N$
tg  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit v =E(U4v9e  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7~nuFJaTI  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve otdm rw|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends C]ef `5NR]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ulN
Mqz\.  
　　期初未分配利润 Retained earnings, beginning of the year 4&G #Bi  
　　资本公积-股本溢价 Capital surplus - share premium r!/<%\S  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :[ll$5E.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?l^NKbw  
　　资本公积-股权投资准备 Capital surplus - investment reserve rchKrw  
　　资本公积-拨款转入 Capital surplus - subsidiary MD[;
Ha  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation nYy+5u]FG  
　　资本公积-其他 Capital surplus - others b}Xh|0`b+  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Tvd: P^C  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GyQvodqD  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *JiI>[  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2X0<-Y#'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund r)[Xzn   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Er<!8;{?  
　　主营业务收入 Sales ?~tx@k$;Es  
　　主营业务成本 Cost of sales X1^
Q1?0  
　　主营业务税金及附加 Sales tax 5a2+6N  
　　营业费用 Operating expenses 8T3Nz8Q7  
　　管理费用 General and administrative expenses mtVoA8(6  
　　财务费用 Financial expenses oe[f2?-  
　　投资收益 Investment income 3% O[W  
　　其他业务收入 Other operating income b-YmS=*  
　　营业外收入 Non-operating income -BEd7@?A  
　　补贴收入 Subsidy income ;.3 {}.Y  
　　其他业务支出 Other operating expenses R#HX}[Hb  
　　营业外支出 Non-operating expenses ricL.[v9S  
　　所得税 Income tax !3 zN [@w,  
　　直接人工成本差异(direct labor variance) _tpOVw4I  
　　直接材料成本差异(direct material variance) tiF-lq  
　　在产品计价(work-in-process costing) \/R  $p  
　　联产品成本计算(joint products costing) )&93YrHgC  
　　生产成本汇总程序(accumulation process of procluction cost) ;1q|SmF  
　　制造费用差异(manufacturing expenses variance) S#S&_#$`,X  
　　实际成本与估计成本(actual cost and estimated cost) a( SJ5t?-2  
　　工资费用分配(salary costs allocation) -{NP3zy  
　　成本曲线(cost curve) Nu@dMG <5  
　　农业生产成本(agriculture production cost) 05o<fa2HE  
　　原始成本和重置成本(original cost and replacement cost) RhkTN'vO  
　　工程施工成本 "&@{f:+  
　　直接成本与间接成本(direct cost and indirect cost) z+<ofZ(.  
　　可控成本(controllable cost) o&>aYlXd  
　　制造费用分配(manufacturing expenses allocation) xpBQ(6Y  
　　理论成本与应用成本(theory cost and practice cost) ZNJ<@K-  
　　辅助生产成本分配(auxiliary production cost allocation) Z=(Tq1t  
　　期间,费用 X u2+TK  
　　成本控制程序(procedure of cost control) ]E#W[6'VtB  
　　成本记录(cost entry, cost recorder cost agenda) =4g PoS  
　　成本计算分批法(job costing method) )&qr2Cm*  
　　成本计算分步法 n2Ew0 -  
　　直接人工成本差异(direct labor variance) u=7#_ZC9L  
　　成本控制方法(cost control method)