[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 _eE hIQ9  
　　股本 Share capital %~`y82r6  
　　已归还投资 Investment returned 0CTUcVM#9  
　　利润分配-其他转入 Profit appropriation - other transfer in <Kq4thR  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  ;ZSJ-r  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Pz/bne;=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund t.7KS:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J=*X%^jX9Z  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J'%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Jp0*Y-*Y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $GR 3tLzK:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SS/9fT"[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZE!dg^-L  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dCF!.  
　　期初未分配利润 Retained earnings, beginning of the year #})OnM^],  
　　资本公积-股本溢价 Capital surplus - share premium I`~ofq?r  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !D_Qat  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Fk(+S:{yQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve sI7<rI.t){  
　　资本公积-拨款转入 Capital surplus - subsidiary JIGoF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !@r1B`]j+"  
　　资本公积-其他 Capital surplus - others z&
3in  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ep<O?7@j-G  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^hpdre"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C_&-2Z  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7AE
)P[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |#6B<'e'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \KGi54&Y  
　　主营业务收入 Sales g^V4+3v|a'  
　　主营业务成本 Cost of sales ' \&t3?;  
　　主营业务税金及附加 Sales tax 'mH9O  
　　营业费用 Operating expenses 4FWb5b!A=  
　　管理费用 General and administrative expenses @Yv.HhO9  
　　财务费用 Financial expenses 6eU M[C.  
　　投资收益 Investment income ?D6?W6@  
　　其他业务收入 Other operating income h=fzX.dt  
　　营业外收入 Non-operating income 3kA
hvL  
　　补贴收入 Subsidy income sbxOnwP\  
　　其他业务支出 Other operating expenses Y6>@zznk  
　　营业外支出 Non-operating expenses @Qlh  
　　所得税 Income tax y rSTU-5u  
　　直接人工成本差异(direct labor variance) D9cpw0{nc  
　　直接材料成本差异(direct material variance) |Sne\N>%  
　　在产品计价(work-in-process costing) v(=?ge YLo  
　　联产品成本计算(joint products costing) g3}K  
　　生产成本汇总程序(accumulation process of procluction cost) )&Bf%1>  
　　制造费用差异(manufacturing expenses variance) vy <(1\  
　　实际成本与估计成本(actual cost and estimated cost) JDQ7  
　　工资费用分配(salary costs allocation) .d^XM  
　　成本曲线(cost curve) +zU[rhMk'  
　　农业生产成本(agriculture production cost) &vDK6w,  
　　原始成本和重置成本(original cost and replacement cost) LSR{N|h+)  
　　工程施工成本 IfK%i/J  
　　直接成本与间接成本(direct cost and indirect cost) PD-<D~7  
　　可控成本(controllable cost) {z4v_[-2CF  
　　制造费用分配(manufacturing expenses allocation) yXuF<+CJ  
　　理论成本与应用成本(theory cost and practice cost) <"93  
　　辅助生产成本分配(auxiliary production cost allocation) Zn v3h  
　　期间,费用 )2Ru} -H  
　　成本控制程序(procedure of cost control) qmWK8}F.cE  
　　成本记录(cost entry, cost recorder cost agenda) yX^/Oc@j  
　　成本计算分批法(job costing method) b6@(UneVM  
　　成本计算分步法 'zEmg}  
　　直接人工成本差异(direct labor variance) |>/T*zk<  
　　成本控制方法(cost control method)