[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 :*i
ng  
　　股本 Share capital lsNrAA%m  
　　已归还投资 Investment returned +=q$x Ia
 
　　利润分配-其他转入 Profit appropriation - other transfer in >TOu|r  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MHh~vy'HB5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 
jT8#C=a7  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _d"b;4l  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M)eO6oX|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [q/Ab
z'i  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h\5OrD@L  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *+j*{>E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $^OvhnL/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lDOCmdt@N  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7![,Q~Fy  
　　期初未分配利润 Retained earnings, beginning of the year Y' %^NP}o  
　　资本公积-股本溢价 Capital surplus - share premium o_@4Sl8  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MS\>DW  
　　资本公积-接受现金捐赠 Capital surplus - cash donation A*2 bA  
　　资本公积-股权投资准备 Capital surplus - investment reserve l^|UCgRn  
　　资本公积-拨款转入 Capital surplus - subsidiary eZ|%<Wpu  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation iVB86XZ`  
　　资本公积-其他 Capital surplus - others b~'"^ Bts*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7B!xT2{T  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Sx?ua<`:d  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pQshUm"_  
　　盈余公积-储备基金 Surplus reserve - reserve fund 0Uo\wyd  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund =x< ge_Y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment }dp=?AFg  
　　主营业务收入 Sales .q9 $\wM/  
　　主营业务成本 Cost of sales k\WR ]  
　　主营业务税金及附加 Sales tax [x9KVd ^d  
　　营业费用 Operating expenses ptDY3n~'  
　　管理费用 General and administrative expenses ]}U*_rM:  
　　财务费用 Financial expenses clNkph  
　　投资收益 Investment income &;D8]7d
 
　　其他业务收入 Other operating income 8-BflejX  
　　营业外收入 Non-operating income _9 =Yvc=  
　　补贴收入 Subsidy income g=QDu7Ux  
　　其他业务支出 Other operating expenses VY~yg*  
　　营业外支出 Non-operating expenses @xbQYe%J  
　　所得税 Income tax 
.Nw=[  
　　直接人工成本差异(direct labor variance) e6d<dXx  
　　直接材料成本差异(direct material variance) J@4Bf  
　　在产品计价(work-in-process costing) .v$D13L(o  
　　联产品成本计算(joint products costing) \De{9v  
　　生产成本汇总程序(accumulation process of procluction cost) xL{a  
　　制造费用差异(manufacturing expenses variance) $u9K+>.  
　　实际成本与估计成本(actual cost and estimated cost) 8ELCs<xI  
　　工资费用分配(salary costs allocation) /Y'Vh^9/T  
　　成本曲线(cost curve) $e*ce94  
　　农业生产成本(agriculture production cost) "f "6]y  
　　原始成本和重置成本(original cost and replacement cost) pL{U `5S  
　　工程施工成本 OU8Lldt  
　　直接成本与间接成本(direct cost and indirect cost) SzjkI+-$:  
　　可控成本(controllable cost) S4G^z}{_  
　　制造费用分配(manufacturing expenses allocation) XzIl`eH  
　　理论成本与应用成本(theory cost and practice cost) {vuZ{IJa  
　　辅助生产成本分配(auxiliary production cost allocation) 7cTV?nc  
　　期间,费用 (>r[-Bft  
　　成本控制程序(procedure of cost control) qNYN-f~@,  
　　成本记录(cost entry, cost recorder cost agenda) *q()f\  
　　成本计算分批法(job costing method) *g6n  
　　成本计算分步法 ](&{:>RNJ  
　　直接人工成本差异(direct labor variance) @}@Z8$G^  
　　成本控制方法(cost control method)