[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 #4>
F%_  
　　股本 Share capital W!*vO>^1W  
　　已归还投资 Investment returned w0iEx1i  
　　利润分配-其他转入 Profit appropriation - other transfer in @T"385>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0saEcJ-  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
v},sWjv  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9`AQsZ2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tP-
c>|cz  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f`e.c_n(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit q-#fuD^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &3V4~L1aEg  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bkTj Q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :|Cf$2k7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,")7uMZaF\  
　　期初未分配利润 Retained earnings, beginning of the year _1ins;c52  
　　资本公积-股本溢价 Capital surplus - share premium ~WSC6Bh@9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <>TBM^  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 4.TG&IQ nN  
　　资本公积-股权投资准备 Capital surplus - investment reserve szHUHW~;J  
　　资本公积-拨款转入 Capital surplus - subsidiary 2ip~qZNw><  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation r+Y1m\  
　　资本公积-其他 Capital surplus - others _17"T0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .@'Vz;&mQ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vq}V0- <  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SW7%SX,xM  
　　盈余公积-储备基金 Surplus reserve - reserve fund DVd /OU  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .;'xm_Gw<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ZfU_4Pl->  
　　主营业务收入 Sales kVY@q&p  
　　主营业务成本 Cost of sales f+&yc '[  
　　主营业务税金及附加 Sales tax 6C:Lq%}  
　　营业费用 Operating expenses t
yh%s"  
　　管理费用 General and administrative expenses [>E0(S]  
　　财务费用 Financial expenses @OpcS>:R  
　　投资收益 Investment income Rjf|  
　　其他业务收入 Other operating income i!NGX  
　　营业外收入 Non-operating income ~$`b{  
　　补贴收入 Subsidy income hY!G>d{J  
　　其他业务支出 Other operating expenses k
cle|B  
　　营业外支出 Non-operating expenses #!2g xm;g  
　　所得税 Income tax ee0J;pP2#  
　　直接人工成本差异(direct labor variance) kHO\#fF<  
　　直接材料成本差异(direct material variance) ]zO]*d=m  
　　在产品计价(work-in-process costing)  Po5}Vh  
　　联产品成本计算(joint products costing) [kCn6\_<V  
　　生产成本汇总程序(accumulation process of procluction cost)
IH5thL@D  
　　制造费用差异(manufacturing expenses variance) bWqGypq4  
　　实际成本与估计成本(actual cost and estimated cost) f5N~ K>  
　　工资费用分配(salary costs allocation) rO NLbrj  
　　成本曲线(cost curve) q~qig,$Y  
　　农业生产成本(agriculture production cost) ~'ovJ46tx  
　　原始成本和重置成本(original cost and replacement cost) ^JTfRZ:a  
　　工程施工成本 9} vWTt0  
　　直接成本与间接成本(direct cost and indirect cost) I ?1E}bv  
　　可控成本(controllable cost) |^ qW   
　　制造费用分配(manufacturing expenses allocation) G 6][@q  
　　理论成本与应用成本(theory cost and practice cost) @:Ns`+ W*  
　　辅助生产成本分配(auxiliary production cost allocation) YXvKDw'95  
　　期间,费用 KksbhN{AB  
　　成本控制程序(procedure of cost control) 7 ir T6O<.  
　　成本记录(cost entry, cost recorder cost agenda) 1xw},y6T2  
　　成本计算分批法(job costing method)  *q^'%'  
　　成本计算分步法 ?mV[ TM{p  
　　直接人工成本差异(direct labor variance) }Eav@3h6  
　　成本控制方法(cost control method)