[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 j<
w5xY  
　　股本 Share capital }|c-i.0=
 
　　已归还投资 Investment returned :ee'|c  
　　利润分配-其他转入 Profit appropriation - other transfer in 0F&(}`V  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8`WaUB%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NnY+=#j7 L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >kDkvg1"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .bRDz:?j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;PMy9H  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Wr4Ob*2iD  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends h]o{> |d9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QGXR<Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends  `EVy  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rp!{QG  
　　期初未分配利润 Retained earnings, beginning of the year }SS~uQ;8  
　　资本公积-股本溢价 Capital surplus - share premium qa?0GTAS  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u#$sO;8s  
　　资本公积-接受现金捐赠 Capital surplus - cash donation g'.(te |  
　　资本公积-股权投资准备 Capital surplus - investment reserve &^B;1ZMHD  
　　资本公积-拨款转入 Capital surplus - subsidiary nYnv.5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation MQo/R,F }  
　　资本公积-其他 Capital surplus - others }eLth0d`'o  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q\2~^w1
V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qtS+01o  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C4eQ.ep  
　　盈余公积-储备基金 Surplus reserve - reserve fund $#J  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund b5^-qc6X  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment g+KuK
`\N%  
　　主营业务收入 Sales 9aY}+hgb#  
　　主营业务成本 Cost of sales K5\;'.9M  
　　主营业务税金及附加 Sales tax {6;S= 9E\
 
　　营业费用 Operating expenses \U HI%1^  
　　管理费用 General and administrative expenses m Wh   
　　财务费用 Financial expenses )'$'?Fn  
　　投资收益 Investment income l}9E0^AS  
　　其他业务收入 Other operating income 5R*55@)  
　　营业外收入 Non-operating income a,?u 2  
　　补贴收入 Subsidy income JP6+h>ft  
　　其他业务支出 Other operating expenses jd}-&DN  
　　营业外支出 Non-operating expenses p+xjYU4^C  
　　所得税 Income tax "pQ)5/e  
　　直接人工成本差异(direct labor variance) +^|=MK%  
　　直接材料成本差异(direct material variance) s-T#- raE  
　　在产品计价(work-in-process costing) 9Cq"Szs  
　　联产品成本计算(joint products costing) vC-5_pl  
　　生产成本汇总程序(accumulation process of procluction cost) 5_Oxl6#  
　　制造费用差异(manufacturing expenses variance) $`|\aXd[C*  
　　实际成本与估计成本(actual cost and estimated cost) `it  
　　工资费用分配(salary costs allocation) w\5;;9_#  
　　成本曲线(cost curve) |OO2>(Fj  
　　农业生产成本(agriculture production cost) %xP'*EaM?  
　　原始成本和重置成本(original cost and replacement cost) PKX Tj6hj)  
　　工程施工成本 '/<f'R^  
　　直接成本与间接成本(direct cost and indirect cost) *nV*WUS3  
　　可控成本(controllable cost) M}N[> ,2'  
　　制造费用分配(manufacturing expenses allocation) x^6b$>1  
　　理论成本与应用成本(theory cost and practice cost) kD_616  
　　辅助生产成本分配(auxiliary production cost allocation) D +CP?} /  
　　期间,费用 ^eCMATE  
　　成本控制程序(procedure of cost control) &z;
1Z  
　　成本记录(cost entry, cost recorder cost agenda) ITBa ^P  
　　成本计算分批法(job costing method) =.t3|5U8  
　　成本计算分步法 Ab:+AC5{  
　　直接人工成本差异(direct labor variance) &u9@FFBT8  
　　成本控制方法(cost control method)