[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 !gh8
Qs  
　　股本 Share capital \w9}O2 lL  
　　已归还投资 Investment returned ]#
0 (  
　　利润分配-其他转入 Profit appropriation - other transfer in 'g#%>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X[Y0r  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]n^iG7aB?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5F kdGF  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ek+R  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +C~h(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )&6gju7(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends vCa8`
 m  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YRZ\nun  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7QO/; zL  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7x)Pt@c  
　　期初未分配利润 Retained earnings, beginning of the year Okq,p=D6  
　　资本公积-股本溢价 Capital surplus - share premium =VC18yA  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;lObqs*?
>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :{u`qi  
　　资本公积-股权投资准备 Capital surplus - investment reserve c~0kZA6  
　　资本公积-拨款转入 Capital surplus - subsidiary X[ tt'5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :a wt7lqv  
　　资本公积-其他 Capital surplus - others ~yv7[`+Tgg  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vh,(]t  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *%xbn8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j>8DaEfwx  
　　盈余公积-储备基金 Surplus reserve - reserve fund zlMh^+rMX  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ybaY+![*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^'3c%&Zf3  
　　主营业务收入 Sales \Qml~?$@lH  
　　主营业务成本 Cost of sales -K{R7  
　　主营业务税金及附加 Sales tax <':h/d  
　　营业费用 Operating expenses 
TzL|{9  
　　管理费用 General and administrative expenses !Asncc G  
　　财务费用 Financial expenses G,C`+1$*  
　　投资收益 Investment income AVT% AS  
　　其他业务收入 Other operating income ZP";B^J  
　　营业外收入 Non-operating income r]9-~1T  
　　补贴收入 Subsidy income aH}/+Hu-  
　　其他业务支出 Other operating expenses bBIh}aDN  
　　营业外支出 Non-operating expenses N+&uR!:.C  
　　所得税 Income tax uFr12ZFgK  
　　直接人工成本差异(direct labor variance) {-A|f  
　　直接材料成本差异(direct material variance) CR4O#f8\  
　　在产品计价(work-in-process costing) FJ_JaIby  
　　联产品成本计算(joint products costing) 0CzQel)L:  
　　生产成本汇总程序(accumulation process of procluction cost) HZ3;2k  
　　制造费用差异(manufacturing expenses variance) mTe3%( LD  
　　实际成本与估计成本(actual cost and estimated cost) pg{VKrT`  
　　工资费用分配(salary costs allocation) 0 zW*J JxV  
　　成本曲线(cost curve) [,;Y5#Y[5  
　　农业生产成本(agriculture production cost) A f'&, 1=q  
　　原始成本和重置成本(original cost and replacement cost) 99yWUC,  
　　工程施工成本 =.`\V]
 
　　直接成本与间接成本(direct cost and indirect cost) [O3:?BNY  
　　可控成本(controllable cost) ]zx%"SUM  
　　制造费用分配(manufacturing expenses allocation)  WI\a  
　　理论成本与应用成本(theory cost and practice cost) 3IYF
vq~  
　　辅助生产成本分配(auxiliary production cost allocation) bjVk9XvH6  
　　期间,费用 d(IJ-qJN  
　　成本控制程序(procedure of cost control) %ap(=^|5  
　　成本记录(cost entry, cost recorder cost agenda) Ifm QPs+f  
　　成本计算分批法(job costing method) FJn-cR.n  
　　成本计算分步法 ebA95v`Vms  
　　直接人工成本差异(direct labor variance) f*%kHfaXgN  
　　成本控制方法(cost control method)