[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 dnV[ P  
　　股本 Share capital Or !+._3i  
　　已归还投资 Investment returned ~ek$
C  
　　利润分配-其他转入 Profit appropriation - other transfer in ) (y)A[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve uV 7BK+[O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H[ DUZ,J  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @6l%,N<fou  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JyR/1 W  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pABs!A`N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5/po2V9)  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends l}$ U])an#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !S&L*OH,  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^pJ!isuqu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares C@jJ.^ <<  
　　期初未分配利润 Retained earnings, beginning of the year gi0W;q  
　　资本公积-股本溢价 Capital surplus - share premium [HCAmnb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve keB&Bjd&  
　　资本公积-接受现金捐赠 Capital surplus - cash donation i hh/sPi  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6xD#?  
　　资本公积-拨款转入 Capital surplus - subsidiary K_K5'2dE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation e["2QIOe  
　　资本公积-其他 Capital surplus - others /z BxJT0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v@e~k-
#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fu90]upz~  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SRDXfkoI  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1KjU ] r
2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~ o1x;Y6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment x' .:&z  
　　主营业务收入 Sales tU_y6  
　　主营业务成本 Cost of sales F'hHK.tT  
　　主营业务税金及附加 Sales tax T0&f8  
　　营业费用 Operating expenses bf9a1<\  
　　管理费用 General and administrative expenses $V1;la!  
　　财务费用 Financial expenses E*jP87g  
　　投资收益 Investment income |g=="  
　　其他业务收入 Other operating income `[C!L *#,  
　　营业外收入 Non-operating income c+
2FC@q{l  
　　补贴收入 Subsidy income W3iZ|[E;  
　　其他业务支出 Other operating expenses OK\A</8r  
　　营业外支出 Non-operating expenses hUYd0qEbEt  
　　所得税 Income tax I_A@BnM{I  
　　直接人工成本差异(direct labor variance) @-+Q# Zz`  
　　直接材料成本差异(direct material variance) }!6\|;Qsz,  
　　在产品计价(work-in-process costing) Offu9`DiZ  
　　联产品成本计算(joint products costing) g
55`A`5%C  
　　生产成本汇总程序(accumulation process of procluction cost) ;pnD0bH  
　　制造费用差异(manufacturing expenses variance) .|/~op4;  
　　实际成本与估计成本(actual cost and estimated cost) /PLn+-  
　　工资费用分配(salary costs allocation) P3oI2\)*i  
　　成本曲线(cost curve) 9Lr'YRl[W  
　　农业生产成本(agriculture production cost) s+Q~~]HJM  
　　原始成本和重置成本(original cost and replacement cost) !ET~KL!  
　　工程施工成本 );FJx~b  
　　直接成本与间接成本(direct cost and indirect cost) =9 j8cC5y  
　　可控成本(controllable cost) :sCqjz  
　　制造费用分配(manufacturing expenses allocation) 3;a<_cE*@  
　　理论成本与应用成本(theory cost and practice cost) /z}~zO  
　　辅助生产成本分配(auxiliary production cost allocation) /tUy3myJ  
　　期间,费用 :rg5K
t&  
　　成本控制程序(procedure of cost control) B9wPU1  
　　成本记录(cost entry, cost recorder cost agenda) X$yN_7|+  
　　成本计算分批法(job costing method) z`\F@pX%wC  
　　成本计算分步法 Aj0Tfdxy  
　　直接人工成本差异(direct labor variance) G#?Sfn O0  
　　成本控制方法(cost control method)