[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 u5~Ns&o&
N  
　　股本 Share capital kKPi:G52F  
　　已归还投资 Investment returned &AlJ "N|  
　　利润分配-其他转入 Profit appropriation - other transfer in >@YtDl8R  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  P\]B<  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @xe Ac0.^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund  Y!WG)u5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  .AYj'Y  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qim 'dp:  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit =1 P6
Vk  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends dB+N\HB Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y$3;$ R^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y3h/~bM%
 
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %0 #XPc("  
　　期初未分配利润 Retained earnings, beginning of the year etd&..]J  
　　资本公积-股本溢价 Capital surplus - share premium A].>.AI  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8)kLV_+%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation sP-^~ pp  
　　资本公积-股权投资准备 Capital surplus - investment reserve a6:x"Tv  
　　资本公积-拨款转入 Capital surplus - subsidiary ]r3Kg12
Mi  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O:{U^K:*  
　　资本公积-其他 Capital surplus - others (mtoA#X1:h  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >6oOZbUY0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p-%|P]&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~>0qZ{3J_  
　　盈余公积-储备基金 Surplus reserve - reserve fund <" @zn  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund H"Klj_<dH0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment lc_E!"1  
　　主营业务收入 Sales W5^.-B,(K  
　　主营业务成本 Cost of sales fK&e7j`qO  
　　主营业务税金及附加 Sales tax {QbvR*gv  
　　营业费用 Operating expenses t+?P^Ok  
　　管理费用 General and administrative expenses (_r
EAEo  
　　财务费用 Financial expenses +3i7D  
　　投资收益 Investment income c9j*n;Q  
　　其他业务收入 Other operating income /H:I 68~  
　　营业外收入 Non-operating income q!f1~aG  
　　补贴收入 Subsidy income XhdSFxW}  
　　其他业务支出 Other operating expenses :K?0e`  
　　营业外支出 Non-operating expenses PY3ps2^K.  
　　所得税 Income tax B/Gd(S`@q  
　　直接人工成本差异(direct labor variance) 9_fePS|Z4  
　　直接材料成本差异(direct material variance) T@%m7|P  
　　在产品计价(work-in-process costing) \V2,pi8'v  
　　联产品成本计算(joint products costing) dY"}\v6  
　　生产成本汇总程序(accumulation process of procluction cost) 24Z]%+b*E  
　　制造费用差异(manufacturing expenses variance) XJ!(F#zc  
　　实际成本与估计成本(actual cost and estimated cost) (-NHxo  
　　工资费用分配(salary costs allocation) dbS +  
　　成本曲线(cost curve) |3K)$.6~  
　　农业生产成本(agriculture production cost) #'OaKt?Z)  
　　原始成本和重置成本(original cost and replacement cost) #a| L3zR5v  
　　工程施工成本 hJ5z/5aE;  
　　直接成本与间接成本(direct cost and indirect cost) uhV0J97  
　　可控成本(controllable cost) DWt*jX*  
　　制造费用分配(manufacturing expenses allocation) ED$DSz)x  
　　理论成本与应用成本(theory cost and practice cost) j<pw\k{i  
　　辅助生产成本分配(auxiliary production cost allocation) JK#vkCkyM  
　　期间,费用 m}$+Hdk+7  
　　成本控制程序(procedure of cost control) 9Q W&$n^  
　　成本记录(cost entry, cost recorder cost agenda) 69kJC/1+l  
　　成本计算分批法(job costing method) 6AN)vs}  
　　成本计算分步法 o2-@o= F  
　　直接人工成本差异(direct labor variance) ^*R(!P^  
　　成本控制方法(cost control method)