[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 OR9){qP  
　　股本 Share capital el%Qxak`"  
　　已归还投资 Investment returned )1,&YJM*6l  
　　利润分配-其他转入 Profit appropriation - other transfer in I$LO0avvH2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve DIAP2LR ?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /0uinx  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qsRh ihPX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }{y$$X<:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gk#rA/x  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit q}i87a;m  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4\3t 5n  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A&'%ou  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8IH gsW";  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?0a 0 R  
　　期初未分配利润 Retained earnings, beginning of the year R2s>;V.:  
　　资本公积-股本溢价 Capital surplus - share premium wp*1HnWj8Y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YLo$n  
　　资本公积-接受现金捐赠 Capital surplus - cash donation B$Z!E%a;  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3\G=J  
　　资本公积-拨款转入 Capital surplus - subsidiary aB)DX  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <hbbFL}|%  
　　资本公积-其他 Capital surplus - others 6zWvd  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5XHkRcESZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dFFqs&cQ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0Kk*~gR?  
　　盈余公积-储备基金 Surplus reserve - reserve fund m~eWQ_a]C@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
O :^[4$~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O2dgdtm  
　　主营业务收入 Sales c,wU?8Nc|$  
　　主营业务成本 Cost of sales i#=X#_ +El  
　　主营业务税金及附加 Sales tax aO%FQ)BT  
　　营业费用 Operating expenses `.g8JC\_m  
　　管理费用 General and administrative expenses -pu\p-Z  
　　财务费用 Financial expenses 9a%@j ]  
　　投资收益 Investment income du,-]fF  
　　其他业务收入 Other operating income ={'($t%|T  
　　营业外收入 Non-operating income rg}kxvu  
　　补贴收入 Subsidy income {eEWfMKIn  
　　其他业务支出 Other operating expenses <GRf %zJ  
　　营业外支出 Non-operating expenses JUFO.m^w  
　　所得税 Income tax {Xd5e@:Js  
　　直接人工成本差异(direct labor variance) w"iZn  
　　直接材料成本差异(direct material variance) 4?&a?*M  
　　在产品计价(work-in-process costing) CF"3<*%x  
　　联产品成本计算(joint products costing) F4%[R)  
　　生产成本汇总程序(accumulation process of procluction cost) Dt.Wb&V_w  
　　制造费用差异(manufacturing expenses variance) q?4uH;h:^G  
　　实际成本与估计成本(actual cost and estimated cost) -Wk"o?}q  
　　工资费用分配(salary costs allocation) jt--w"|-r  
　　成本曲线(cost curve) VBJ]d
|  
　　农业生产成本(agriculture production cost) vq7%SEkES  
　　原始成本和重置成本(original cost and replacement cost) nn:pf1  
　　工程施工成本 rC
`s;w  
　　直接成本与间接成本(direct cost and indirect cost) );DIrA  
　　可控成本(controllable cost) J9.p8A^^2  
　　制造费用分配(manufacturing expenses allocation) 
q"<-  
　　理论成本与应用成本(theory cost and practice cost) eE%yo3  
　　辅助生产成本分配(auxiliary production cost allocation) y03a\K5[KQ  
　　期间,费用 4>C=:w  
　　成本控制程序(procedure of cost control) |7x^@i9w  
　　成本记录(cost entry, cost recorder cost agenda) #!,`E
U  
　　成本计算分批法(job costing method) RgA4@J#  
　　成本计算分步法 *+4iBpyiB  
　　直接人工成本差异(direct labor variance) F|`B2Gr  
　　成本控制方法(cost control method)