[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 bDI#'F  
　　股本 Share capital C.I.f9s?R  
　　已归还投资 Investment returned 3=w$1.B d  
　　利润分配-其他转入 Profit appropriation - other transfer in [<m1xr4"k  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .6Jo1$+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HO, z[6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund NoS|lT  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ceN*wkGyB  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S;#S3?G  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit F9rxm  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rlSar$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L&3Ak}sh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _l$
V|
 
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +4G]!tV6  
　　期初未分配利润 Retained earnings, beginning of the year 0ut/ ')[  
　　资本公积-股本溢价 Capital surplus - share premium 3|4jS"t{
f  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *
^R?*vNs  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "~~Js~  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0#}Ed Q  
　　资本公积-拨款转入 Capital surplus - subsidiary ^_FB .y%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5S 4kn.3  
　　资本公积-其他 Capital surplus - others JvFd2@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hwkm'$}  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k<p$BZ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <SeK3@Gi  
　　盈余公积-储备基金 Surplus reserve - reserve fund QkbXm[K.Z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund xa+=9=<AQ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9PXG*r|D  
　　主营业务收入 Sales :o$k(X7a  
　　主营业务成本 Cost of sales )xgOl*D  
　　主营业务税金及附加 Sales tax 9?"]dEM  
　　营业费用 Operating expenses c#'t][Ii  
　　管理费用 General and administrative expenses Le#>uWM  
　　财务费用 Financial expenses bup)cX^  
　　投资收益 Investment income K|Sh  
　　其他业务收入 Other operating income &AR@5M u  
　　营业外收入 Non-operating income 0mcZe5RS  
　　补贴收入 Subsidy income yhzC 9nTH  
　　其他业务支出 Other operating expenses = GUgb2TAT  
　　营业外支出 Non-operating expenses AlP}H~|M7  
　　所得税 Income tax eUP.:(E  
　　直接人工成本差异(direct labor variance) o6LeC*  
　　直接材料成本差异(direct material variance) )C^ZzmB  
　　在产品计价(work-in-process costing) .Cq'D.  
　　联产品成本计算(joint products costing) pVgzUu7  
　　生产成本汇总程序(accumulation process of procluction cost) m2wGg/F5  
　　制造费用差异(manufacturing expenses variance) I8
*_\Ez  
　　实际成本与估计成本(actual cost and estimated cost) fBtTJ+51}  
　　工资费用分配(salary costs allocation) (+SfDL$m  
　　成本曲线(cost curve) ?N
*m2rv  
　　农业生产成本(agriculture production cost) HCOv<k  
　　原始成本和重置成本(original cost and replacement cost) $07;gpZt  
　　工程施工成本 DIrQ
5C  
　　直接成本与间接成本(direct cost and indirect cost) fTb&k;'LR<  
　　可控成本(controllable cost) D#VUx9kugv  
　　制造费用分配(manufacturing expenses allocation) +<#0V
!DM  
　　理论成本与应用成本(theory cost and practice cost) \NE~k)`4j%  
　　辅助生产成本分配(auxiliary production cost allocation) u-v/`F2wN  
　　期间,费用 A HnXN%m  
　　成本控制程序(procedure of cost control) )"W__U0  
　　成本记录(cost entry, cost recorder cost agenda) 5d?\>dA  
　　成本计算分批法(job costing method) .gZ1}2GF=  
　　成本计算分步法 TVy\%FP^L  
　　直接人工成本差异(direct labor variance) ~kHWh8\b:  
　　成本控制方法(cost control method)