[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 0O"GI33Mg  
　　股本 Share capital RiaO`|1  
　　已归还投资 Investment returned a5z.c_7r  
　　利润分配-其他转入 Profit appropriation - other transfer in 9?bfZF4A=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?i)-K?4Sb  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u\&oiwSIP  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $*8c0.{U  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Af ^6  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {Am\%v\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2P@>H_JFF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends bHWy9-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6DR@$fpt  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H*EQ%BLW^,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (al7/EhY  
　　期初未分配利润 Retained earnings, beginning of the year 1:q55!b  
　　资本公积-股本溢价 Capital surplus - share premium ?2_u/x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve NQ@ EZoJ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^*%p]r  
　　资本公积-股权投资准备 Capital surplus - investment reserve w*#TS8 \  
　　资本公积-拨款转入 Capital surplus - subsidiary Rb\=\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation $vlgiJ&f  
　　资本公积-其他 Capital surplus - others k$k
(g  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )0fQ(3oOg  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k[y{&f,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -H'_%~OV(  
　　盈余公积-储备基金 Surplus reserve - reserve fund wC'KI8-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^X"G~#v=q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;&;coH8`  
　　主营业务收入 Sales JS}W4 N  
　　主营业务成本 Cost of sales d7$H})[^  
　　主营业务税金及附加 Sales tax  .;iXe  
　　营业费用 Operating expenses 7+#^:;19`  
　　管理费用 General and administrative expenses IP&En8W+  
　　财务费用 Financial expenses <s]K~ Vo  
　　投资收益 Investment income A$Es(<'9g  
　　其他业务收入 Other operating income m*CIbkDsZ  
　　营业外收入 Non-operating income #
}:VZ2Z  
　　补贴收入 Subsidy income .y+>-[j?B  
　　其他业务支出 Other operating expenses A}OV>yM  
　　营业外支出 Non-operating expenses J U}XSb  
　　所得税 Income tax D#W{:_f  
　　直接人工成本差异(direct labor variance) pWbzBgM?nU  
　　直接材料成本差异(direct material variance) UFouIS#L  
　　在产品计价(work-in-process costing) }@SZ!-t%rD  
　　联产品成本计算(joint products costing) : }UWy?F  
　　生产成本汇总程序(accumulation process of procluction cost) 5(u7b  
　　制造费用差异(manufacturing expenses variance) QbxjfW"/+  
　　实际成本与估计成本(actual cost and estimated cost) ;9=9D{-4+  
　　工资费用分配(salary costs allocation) $C,f>^1  
　　成本曲线(cost curve) 2Z7smDJ  
　　农业生产成本(agriculture production cost) XRJ<1w:  
　　原始成本和重置成本(original cost and replacement cost) o@EV>4e y  
　　工程施工成本 q qS-0U2  
　　直接成本与间接成本(direct cost and indirect cost) Z9~~vf#  
　　可控成本(controllable cost) *=~ 9?  
　　制造费用分配(manufacturing expenses allocation) <*2.B~  
　　理论成本与应用成本(theory cost and practice cost) 4-ZiKM  
　　辅助生产成本分配(auxiliary production cost allocation) Ibd7[A\  
　　期间,费用 B/i,QBPF]  
　　成本控制程序(procedure of cost control) JEU?@J71O  
　　成本记录(cost entry, cost recorder cost agenda) D@>P%k$$s>  
　　成本计算分批法(job costing method) Xb)XV$0  
　　成本计算分步法 W_O,Kao  
　　直接人工成本差异(direct labor variance) aNv6 "  
　　成本控制方法(cost control method)