[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
]38{du  
　　股本 Share capital =ICakh!TO  
　　已归还投资 Investment returned Lbwc2Q,.-  
　　利润分配-其他转入 Profit appropriation - other transfer in }bA@QEJ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @b@# o  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^6kE tTO*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 'jr[ ?WQ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yd+.hg&J  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @4FG& >kQ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .W*"C  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends y(92Th$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D.;iz>_}Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -#agWqUM|T  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }Kt1mmo:`  
　　期初未分配利润 Retained earnings, beginning of the year h,!`2_&UQ  
　　资本公积-股本溢价 Capital surplus - share premium zu52]$Vj  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JI H6!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation HA#9y;\  
　　资本公积-股权投资准备 Capital surplus - investment reserve lk/[xQ/  
　　资本公积-拨款转入 Capital surplus - subsidiary 9Z!|oDP-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 41oXOB  
　　资本公积-其他 Capital surplus - others z-g"`w:Lj  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }\Ri:&?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6-6ha7]s  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /Y_)dz^@  
　　盈余公积-储备基金 Surplus reserve - reserve fund u+_6V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund xk\n F0z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1Ax{Y#<  
　　主营业务收入 Sales (_.0g}2  
　　主营业务成本 Cost of sales ,2MLYW,  
　　主营业务税金及附加 Sales tax cy{ ado2  
　　营业费用 Operating expenses tOT(!yz  
　　管理费用 General and administrative expenses 7AouiL 2-W  
　　财务费用 Financial expenses -qNun3  
　　投资收益 Investment income DYej<T'?3  
　　其他业务收入 Other operating income `"RT(` m  
　　营业外收入 Non-operating income mLb>*xt$b@  
　　补贴收入 Subsidy income v3I-i|L<)  
　　其他业务支出 Other operating expenses X :wfm
b  
　　营业外支出 Non-operating expenses j.O+e|kxU  
　　所得税 Income tax 7^<{aE:  
　　直接人工成本差异(direct labor variance) glI4Jb_[  
　　直接材料成本差异(direct material variance) =4_Er{AT  
　　在产品计价(work-in-process costing) v
iXt]
0  
　　联产品成本计算(joint products costing) vp2s)W8W  
　　生产成本汇总程序(accumulation process of procluction cost) ve&"x Nz<  
　　制造费用差异(manufacturing expenses variance) C(!A% >  
　　实际成本与估计成本(actual cost and estimated cost) '5; /V  
　　工资费用分配(salary costs allocation) Wfp>BC  
　　成本曲线(cost curve) u!@(u!Qz  
　　农业生产成本(agriculture production cost) 5SQqE@g%  
　　原始成本和重置成本(original cost and replacement cost) FhJtiw@  
　　工程施工成本 2R=Fc@MXs  
　　直接成本与间接成本(direct cost and indirect cost) al@H
r* '  
　　可控成本(controllable cost) dK d"2+fH  
　　制造费用分配(manufacturing expenses allocation) ==] BrhZK  
　　理论成本与应用成本(theory cost and practice cost)  IDn$w^"  
　　辅助生产成本分配(auxiliary production cost allocation) J 2avt  
　　期间,费用 #C#*yE  
　　成本控制程序(procedure of cost control) 4uy:sCm
u  
　　成本记录(cost entry, cost recorder cost agenda) D@?Tq,
= [  
　　成本计算分批法(job costing method) W:S?_JM  
　　成本计算分步法 8m"(T-wb6{  
　　直接人工成本差异(direct labor variance) D4
IP$pAD  
　　成本控制方法(cost control method)