[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 <vV"a bk  
　　股本 Share capital NX(+%EBcA
 
　　已归还投资 Investment returned 5Rw2/J L  
　　利润分配-其他转入 Profit appropriation - other transfer in G,P k3>I'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ei+lVLoC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;=^J_2ls  
　　利润分配-提取储备基金 Profit appropriation - reserve fund KQ6][2-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?6ssSjR}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _99 +Vjy  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit H
Gh)d` 8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends  v^Fu/
Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XVfUr\=,T  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~l] w=[ z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +lFBH(o]X  
　　期初未分配利润 Retained earnings, beginning of the year bf1$:09  
　　资本公积-股本溢价 Capital surplus - share premium (vi^ t{k  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W=+A U!%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation dQ_'8 )  
　　资本公积-股权投资准备 Capital surplus - investment reserve . uGne  
　　资本公积-拨款转入 Capital surplus - subsidiary -Q Mwtr#q}  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <?L5bhq  
　　资本公积-其他 Capital surplus - others l?m 3*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2sG1Hox  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Gx4uf  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8dt=@pwx&  
　　盈余公积-储备基金 Surplus reserve - reserve fund e?07o!7[;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QZ7W:%r(4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
]c'EJu  
　　主营业务收入 Sales IQ~Anp^R  
　　主营业务成本 Cost of sales -AVT+RE9z  
　　主营业务税金及附加 Sales tax z52F-<  
　　营业费用 Operating expenses 5S&Qj7kr  
　　管理费用 General and administrative expenses ouoIbA9X  
　　财务费用 Financial expenses "W4|}plnu  
　　投资收益 Investment income Y:Lkh>S1Q  
　　其他业务收入 Other operating income UL&> ]aQ  
　　营业外收入 Non-operating income )w&|VvM )L  
　　补贴收入 Subsidy income ;Z"Iv  
　　其他业务支出 Other operating expenses Nknd8>Hy+  
　　营业外支出 Non-operating expenses
P@5-3]m=  
　　所得税 Income tax
|FlB#  
　　直接人工成本差异(direct labor variance) + >:}  
　　直接材料成本差异(direct material variance) KMfRMc&  
　　在产品计价(work-in-process costing) A>S7Ap4z>  
　　联产品成本计算(joint products costing) F &5iA\  
　　生产成本汇总程序(accumulation process of procluction cost) 'aD"v>  
　　制造费用差异(manufacturing expenses variance) >}]bKq  
　　实际成本与估计成本(actual cost and estimated cost) {IBbN05 ;  
　　工资费用分配(salary costs allocation) VB8eGMo  
　　成本曲线(cost curve) .9g :-hv  
　　农业生产成本(agriculture production cost) @{3_7  
　　原始成本和重置成本(original cost and replacement cost) g%m-*v*  
　　工程施工成本 e,#5I(E  
　　直接成本与间接成本(direct cost and indirect cost) }> C?Zx*  
　　可控成本(controllable cost) Iw#[K  
　　制造费用分配(manufacturing expenses allocation) p`U#  
　　理论成本与应用成本(theory cost and practice cost) D0S^Msk9L  
　　辅助生产成本分配(auxiliary production cost allocation) MOB'rPIUI  
　　期间,费用 4-'0# a  
　　成本控制程序(procedure of cost control) ev/)#i#s{  
　　成本记录(cost entry, cost recorder cost agenda) fffWvf  
　　成本计算分批法(job costing method)  } MP_  
　　成本计算分步法 @ZV>Cl@%2  
　　直接人工成本差异(direct labor variance) ]eFNR1<OP  
　　成本控制方法(cost control method)