[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 nRKh
|B)  
　　股本 Share capital ;Js-27_0  
　　已归还投资 Investment returned k!Y7Rc{"  
　　利润分配-其他转入 Profit appropriation - other transfer in C^
>txui8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve UR;FW`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $ K>.|\
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund /DPD,bA  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  f,utA3[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *^cJn*QeL  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit EN^C'n  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Cnp\2Fu/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fz H$`X'M  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ra%" +=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gp Aqz Y  
　　期初未分配利润 Retained earnings, beginning of the year +D ,Nd=/  
　　资本公积-股本溢价 Capital surplus - share premium vvEr}G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Nrp0z:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $`L!2  
　　资本公积-股权投资准备 Capital surplus - investment reserve |FK##8  
　　资本公积-拨款转入 Capital surplus - subsidiary %hcn|-"F  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  [wS~.  
　　资本公积-其他 Capital surplus - others CT1)tRN  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {ir8n731p  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,r<!30~f  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8 /3`rEW  
　　盈余公积-储备基金 Surplus reserve - reserve fund Qo7]fnnaV  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {%WQQs  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment >cm*_26;I  
　　主营业务收入 Sales saMv.;s 1^  
　　主营业务成本 Cost of sales $f`\TKlN  
　　主营业务税金及附加 Sales tax iY @MnnX  
　　营业费用 Operating expenses 3R!?r^h  
　　管理费用 General and administrative expenses E3bS Q  
　　财务费用 Financial expenses JWHKa=-H  
　　投资收益 Investment income q$>/~aVM  
　　其他业务收入 Other operating income +k=BD s  
　　营业外收入 Non-operating income t;ZA}>/  
　　补贴收入 Subsidy income hq}kAv4B=  
　　其他业务支出 Other operating expenses }*4K{<02  
　　营业外支出 Non-operating expenses 6wk/IJ`  
　　所得税 Income tax >_9w4g_<  
　　直接人工成本差异(direct labor variance) .GG6wL<$?  
　　直接材料成本差异(direct material variance) /Yk4%ZJ {  
　　在产品计价(work-in-process costing) DQ'yFPE  
　　联产品成本计算(joint products costing) /:-8 ,`  
　　生产成本汇总程序(accumulation process of procluction cost) [v7)xV@c  
　　制造费用差异(manufacturing expenses variance) lCmT m  
　　实际成本与估计成本(actual cost and estimated cost) 3N8RZt1.b  
　　工资费用分配(salary costs allocation) B J,U,!  
　　成本曲线(cost curve) f=0U&~  
　　农业生产成本(agriculture production cost) 7g'jg7  
　　原始成本和重置成本(original cost and replacement cost) p$r=jF&  
　　工程施工成本 \4;}S&`k  
　　直接成本与间接成本(direct cost and indirect cost) 7A!E~/nSC  
　　可控成本(controllable cost) Gn}G$uk61  
　　制造费用分配(manufacturing expenses allocation) [T8BQn!  
　　理论成本与应用成本(theory cost and practice cost) q/I':a[1  
　　辅助生产成本分配(auxiliary production cost allocation) F'eV%g  
　　期间,费用 &P J&XTR  
　　成本控制程序(procedure of cost control) n)]]g3y2  
　　成本记录(cost entry, cost recorder cost agenda) ~N{ 7  
　　成本计算分批法(job costing method) |etA
2"r&  
　　成本计算分步法 ";:"p6?  
　　直接人工成本差异(direct labor variance) S.,om;`  
　　成本控制方法(cost control method)