[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 5%>U.X?i  
　　股本 Share capital yQx>h6  
　　已归还投资 Investment returned kv5Qxj}  
　　利润分配-其他转入 Profit appropriation - other transfer in Ti)n(G9$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve XW#4C*5?d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]
Pd*w`R  
　　利润分配-提取储备基金 Profit appropriation - reserve fund lT:<ZQyjT  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gEe}xI  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund p~mB;pZ%;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit k{bba=<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends fzKKK+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ka{IueSs  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Rxli;blzi  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares JV/,QWar  
　　期初未分配利润 Retained earnings, beginning of the year ZE
\t{s0  
　　资本公积-股本溢价 Capital surplus - share premium I0ie3ESdN  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xxiLi46/  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PLY7qMw  
　　资本公积-股权投资准备 Capital surplus - investment reserve HIU@m<  
　　资本公积-拨款转入 Capital surplus - subsidiary
;I7Z*'5!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation AHA*yC  
　　资本公积-其他 Capital surplus - others 82=][9d #  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C}>&# )IH  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @1+/r
?b  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :qZ^<3+:  
　　盈余公积-储备基金 Surplus reserve - reserve fund )b7mzDp(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7RLh#D|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment L9kP8&&KK  
　　主营业务收入 Sales H{XW?O^ @  
　　主营业务成本 Cost of sales m,KY_1%M  
　　主营业务税金及附加 Sales tax +\ySx^vi  
　　营业费用 Operating expenses hB.dqv]^  
　　管理费用 General and administrative expenses fU}w 81oe  
　　财务费用 Financial expenses Z kS*CG   
　　投资收益 Investment income gky_]7Av  
　　其他业务收入 Other operating income }n=NHHtJ  
　　营业外收入 Non-operating income B '
;Ob  
　　补贴收入 Subsidy income Qh[t##I/  
　　其他业务支出 Other operating expenses +?<j SmGW  
　　营业外支出 Non-operating expenses Kaa*;T![  
　　所得税 Income tax f LW>-O73  
　　直接人工成本差异(direct labor variance) 96.Wfx  
　　直接材料成本差异(direct material variance) zXD@M{  
　　在产品计价(work-in-process costing) g3Q #B7A  
　　联产品成本计算(joint products costing) 9mnON~j5  
　　生产成本汇总程序(accumulation process of procluction cost) 8tL61x{]  
　　制造费用差异(manufacturing expenses variance) (NQ[AypMI  
　　实际成本与估计成本(actual cost and estimated cost) ;H=6u  
　　工资费用分配(salary costs allocation) ; M(}fV]  
　　成本曲线(cost curve) TGNeEYr  
　　农业生产成本(agriculture production cost) J53;w:O  
　　原始成本和重置成本(original cost and replacement cost) (wfg84  
　　工程施工成本 <H)@vW]_  
　　直接成本与间接成本(direct cost and indirect cost) 5^dw!^d  
　　可控成本(controllable cost) la4,Z  
　　制造费用分配(manufacturing expenses allocation) uM}O8N  
　　理论成本与应用成本(theory cost and practice cost) 8if"U xV(  
　　辅助生产成本分配(auxiliary production cost allocation) Y '5c
k(  
　　期间,费用 i/~J0qQ  
　　成本控制程序(procedure of cost control) O>GP>U?]  
　　成本记录(cost entry, cost recorder cost agenda) 8zCAy@u  
　　成本计算分批法(job costing method) fUL"fMoU  
　　成本计算分步法 (Gn[T1p?  
　　直接人工成本差异(direct labor variance) $VA4% 9  
　　成本控制方法(cost control method)