[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 [ dVBsi  
　　股本 Share capital LxGD=b  
　　已归还投资 Investment returned Vt3*~Beb  
　　利润分配-其他转入 Profit appropriation - other transfer in  !QvmzuK  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .tGz,z}  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S>h\D
4.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *xpn-hCp<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2Sa{=x N)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?D2a"a$^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I}o} #OJ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )92(C  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve IO9|o!&>  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YLTg(*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1$Q[ %9  
　　期初未分配利润 Retained earnings, beginning of the year r5UVBV8T  
　　资本公积-股本溢价 Capital surplus - share premium z9OpMA  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y$"
m*0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $z*"@  
　　资本公积-股权投资准备 Capital surplus - investment reserve q78OP}  
　　资本公积-拨款转入 Capital surplus - subsidiary \b$pH  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation M^8zqAA  
　　资本公积-其他 Capital surplus - others x
g7KU&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C P&u  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #_S]\=N(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wMN{9Ce3j  
　　盈余公积-储备基金 Surplus reserve - reserve fund [t3 Kgjt  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Rvu5#_P  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 'R'hRMD9o  
　　主营业务收入 Sales  XD8I.q  
　　主营业务成本 Cost of sales T]z(>{  
　　主营业务税金及附加 Sales tax T:'JA
 
　　营业费用 Operating expenses ogQfzk  
　　管理费用 General and administrative expenses QN$s%&O  
　　财务费用 Financial expenses ;b=diZE  
　　投资收益 Investment income 4t }wMOR  
　　其他业务收入 Other operating income b\H&E{Gn|x  
　　营业外收入 Non-operating income i.W*Go+  
　　补贴收入 Subsidy income GVlT+Rs7  
　　其他业务支出 Other operating expenses t7u*j
-YE  
　　营业外支出 Non-operating expenses \WTKw x  
　　所得税 Income tax ^yc8is'`  
　　直接人工成本差异(direct labor variance) Cj4Y, N  
　　直接材料成本差异(direct material variance) ko[d axUB  
　　在产品计价(work-in-process costing) R!"|~OO  
　　联产品成本计算(joint products costing) Or?c21un  
　　生产成本汇总程序(accumulation process of procluction cost) W).Kq-  
　　制造费用差异(manufacturing expenses variance) {D",ao   
　　实际成本与估计成本(actual cost and estimated cost) \db=]L=|  
　　工资费用分配(salary costs allocation) 6p S}\aD  
　　成本曲线(cost curve) i}C%8}%  
　　农业生产成本(agriculture production cost) Rrry;Hr  
　　原始成本和重置成本(original cost and replacement cost) 5vR])T/S0  
　　工程施工成本 )h 6w@TF  
　　直接成本与间接成本(direct cost and indirect cost) {*hvzS{1d  
　　可控成本(controllable cost) M\k[?i  
　　制造费用分配(manufacturing expenses allocation) \6/Gy!0h-  
　　理论成本与应用成本(theory cost and practice cost) |y0k}ed  
　　辅助生产成本分配(auxiliary production cost allocation) NkNFx<9T  
　　期间,费用 vdgK3I  
　　成本控制程序(procedure of cost control) BH~zeJ*Pr  
　　成本记录(cost entry, cost recorder cost agenda) 6Sn&;ap  
　　成本计算分批法(job costing method) n.'Ps+G(  
　　成本计算分步法 UcB&pt&  
　　直接人工成本差异(direct labor variance) x"C7NW[$  
　　成本控制方法(cost control method)