[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 Q9?t[ir  
　　股本 Share capital xi
'>mIT  
　　已归还投资 Investment returned )NW6?Pu"  
　　利润分配-其他转入 Profit appropriation - other transfer in "HIXm  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Qvoqx>2p5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~oD8Rnf  
　　利润分配-提取储备基金 Profit appropriation - reserve fund
)@g;j>  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fnu"*5bE  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~Gv#iRi>  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit a }nbo4jK  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends X" R<J#4  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P\R27Jd  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "4xfrlOc  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7^e +  
　　期初未分配利润 Retained earnings, beginning of the year ' [0AHM  
　　资本公积-股本溢价 Capital surplus - share premium Oe]&(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iU2KEqCm  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^HA %q8| n  
　　资本公积-股权投资准备 Capital surplus - investment reserve -pb&-@Hul  
　　资本公积-拨款转入 Capital surplus - subsidiary =[tSd)D,y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation c|~6Ie  
　　资本公积-其他 Capital surplus - others yX/";O
e  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v90T{1+M|4  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }=}>9DSM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
h8 @  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,TC;{ $O5  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 30cd| S?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X
a9TS"  
　　主营业务收入 Sales iZ,YxN<R  
　　主营业务成本 Cost of sales JWO=!^  
　　主营业务税金及附加 Sales tax ra7uU*  
　　营业费用 Operating expenses ?/#}ZZK^  
　　管理费用 General and administrative expenses 83ipf"]*  
　　财务费用 Financial expenses d
j9?t  
　　投资收益 Investment income ZU2laqa_  
　　其他业务收入 Other operating income Wsj=!Obc  
　　营业外收入 Non-operating income C*70;:b  
　　补贴收入 Subsidy income `iShJ z96  
　　其他业务支出 Other operating expenses ~%y@Xsot>  
　　营业外支出 Non-operating expenses f^<6`Aeq  
　　所得税 Income tax h1"zV6U  
　　直接人工成本差异(direct labor variance) *wbZ;rfF  
　　直接材料成本差异(direct material variance) C'mL&  
　　在产品计价(work-in-process costing) #VbVsl  
　　联产品成本计算(joint products costing) ;e8V +h  
　　生产成本汇总程序(accumulation process of procluction cost) _!V%fw  
　　制造费用差异(manufacturing expenses variance) $a;]_Y  
　　实际成本与估计成本(actual cost and estimated cost) alFjc.~}  
　　工资费用分配(salary costs allocation) ;&;W
T  
　　成本曲线(cost curve) "E=j|q  
　　农业生产成本(agriculture production cost) %'Xk)-+y  
　　原始成本和重置成本(original cost and replacement cost) \>/M .2  
　　工程施工成本 i, nD5@#  
　　直接成本与间接成本(direct cost and indirect cost) 6)gd^{  
　　可控成本(controllable cost) [Gr*,nVvB  
　　制造费用分配(manufacturing expenses allocation) CZ{k@z
`r  
　　理论成本与应用成本(theory cost and practice cost) Q}AE.Ef@<  
　　辅助生产成本分配(auxiliary production cost allocation) QP I+y8N=  
　　期间,费用 WgR4Ix^L#  
　　成本控制程序(procedure of cost control) S5=Udd"  
　　成本记录(cost entry, cost recorder cost agenda) t` ^Vb-  
　　成本计算分批法(job costing method) kUHE\
L.Y]  
　　成本计算分步法 M
~ h8Crz  
　　直接人工成本差异(direct labor variance) 5MxL*DB=b  
　　成本控制方法(cost control method)