[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 9m'[52{o  
　　股本 Share capital %(kq Hxc  
　　已归还投资 Investment returned w_{z"VeD  
　　利润分配-其他转入 Profit appropriation - other transfer in W
*s`1O>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?"C]h s  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {?jdPh  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >WD^)W fa  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6?a(@<k_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b%_QL3m6  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit O%)9tFT  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @qe>ph[UA  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e ;pNB  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F9c2JBOM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BT#>b@Xub  
　　期初未分配利润 Retained earnings, beginning of the year g9 yCd(2<5  
　　资本公积-股本溢价 Capital surplus - share premium lZua"Ju  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n$Pv2qw  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Eyn3Vv?v  
　　资本公积-股权投资准备 Capital surplus - investment reserve &t8_J3?Z  
　　资本公积-拨款转入 Capital surplus - subsidiary >3kR~:;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2+P3Sii  
　　资本公积-其他 Capital surplus - others pts}?   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iwVra"y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $x)'_o} e  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m3XH3FgKz  
　　盈余公积-储备基金 Surplus reserve - reserve fund .kYzB.3@]  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [@y=%\%R  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment B>]5/!_4  
　　主营业务收入 Sales E:o:)h?$  
　　主营业务成本 Cost of sales i&30n#  
　　主营业务税金及附加 Sales tax EiN.VU `  
　　营业费用 Operating expenses *c%@f<R~  
　　管理费用 General and administrative expenses (gf\VYM-7  
　　财务费用 Financial expenses sogbD9Jc  
　　投资收益 Investment income #wd \&  
　　其他业务收入 Other operating income |{jAM C0#  
　　营业外收入 Non-operating income $ i&$ZdX  
　　补贴收入 Subsidy income CeiU2.:U  
　　其他业务支出 Other operating expenses 7E5Dz7  
　　营业外支出 Non-operating expenses 6f>l~$  
　　所得税 Income tax hHg gH4T  
　　直接人工成本差异(direct labor variance) rzmk
-V  
　　直接材料成本差异(direct material variance) 0>;#vEF*1  
　　在产品计价(work-in-process costing) ^kD?0Fm  
　　联产品成本计算(joint products costing) 1h#k&r#*3  
　　生产成本汇总程序(accumulation process of procluction cost) B5cyX*!?  
　　制造费用差异(manufacturing expenses variance) bc4x"]!  
　　实际成本与估计成本(actual cost and estimated cost) u7C{
>  
　　工资费用分配(salary costs allocation) ygW@[^g  
　　成本曲线(cost curve) ?|8Tgs@+  
　　农业生产成本(agriculture production cost) 0;H6b=  
　　原始成本和重置成本(original cost and replacement cost) u20b+c4  
　　工程施工成本 _% 2Umy|  
　　直接成本与间接成本(direct cost and indirect cost) =qtoDe  
　　可控成本(controllable cost) Fp6Y Y  
　　制造费用分配(manufacturing expenses allocation) z-gwNE{  
　　理论成本与应用成本(theory cost and practice cost) 9H E(*S  
　　辅助生产成本分配(auxiliary production cost allocation) 1b7xw#gLx  
　　期间,费用 !bcbzg2d&  
　　成本控制程序(procedure of cost control) Wi5|9  
　　成本记录(cost entry, cost recorder cost agenda) Ntnmd  
　　成本计算分批法(job costing method) u/[]g+  
　　成本计算分步法 QO7:iSZJ  
　　直接人工成本差异(direct labor variance) ThlJhTh<%4  
　　成本控制方法(cost control method)