[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 c`M ,KXott  
　　股本 Share capital ?3t]9z  
　　已归还投资 Investment returned T!ik"YZ@i  
　　利润分配-其他转入 Profit appropriation - other transfer in B s{n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x9qoS)@CM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y2oN.{IH  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *S?vw'n  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +wpQ$)\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "3H?_!A9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;XDGlv%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ';J><z{>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pN-c9n4#j  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p(6!7t:  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?E|be )  
　　期初未分配利润 Retained earnings, beginning of the year wQR0R~|M  
　　资本公积-股本溢价 Capital surplus - share premium )2
Dm{T  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {{+woL'C  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :OC(93d)0  
　　资本公积-股权投资准备 Capital surplus - investment reserve Eq82?+9  
　　资本公积-拨款转入 Capital surplus - subsidiary `/+PZqdC  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation g>&b&X&Y_  
　　资本公积-其他 Capital surplus - others ,enU`}9V*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [+_0y[~,tB  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,Srj38p  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JZom#A. dt  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7zWr5U.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund c%O8h  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7jtDhsVz  
　　主营业务收入 Sales kfQi}D'a  
　　主营业务成本 Cost of sales o8h1  
　　主营业务税金及附加 Sales tax tEC`
->|  
　　营业费用 Operating expenses m{VC1BkZ  
　　管理费用 General and administrative expenses {T(z@0Xu  
　　财务费用 Financial expenses w.0
:#4  
　　投资收益 Investment income C0#"U f  
　　其他业务收入 Other operating income j{: >"6  
　　营业外收入 Non-operating income jC3)^E@:"  
　　补贴收入 Subsidy income NkYU3[m$v  
　　其他业务支出 Other operating expenses \NTNB9>CO  
　　营业外支出 Non-operating expenses {klyVb  
　　所得税 Income tax LE>b_gQ$ 2  
　　直接人工成本差异(direct labor variance) W4V !7_  
　　直接材料成本差异(direct material variance) n+94./Mh  
　　在产品计价(work-in-process costing) 5IfyD ]<  
　　联产品成本计算(joint products costing) 0!(BbQnWI  
　　生产成本汇总程序(accumulation process of procluction cost) etD8S KD  
　　制造费用差异(manufacturing expenses variance) qR>"r"Fq  
　　实际成本与估计成本(actual cost and estimated cost) ~L3]Wa.  
　　工资费用分配(salary costs allocation) %$3)xtS6  
　　成本曲线(cost curve) )gb gsQZ  
　　农业生产成本(agriculture production cost) 8Z1pQx-P2C  
　　原始成本和重置成本(original cost and replacement cost) Im0#_ \  
　　工程施工成本 4&a,7uVer  
　　直接成本与间接成本(direct cost and indirect cost) {I"`
(  
　　可控成本(controllable cost) lWe1Q#  
　　制造费用分配(manufacturing expenses allocation) B (l8&  
　　理论成本与应用成本(theory cost and practice cost) %yJ $R2%*y  
　　辅助生产成本分配(auxiliary production cost allocation) |8<P%:*N  
　　期间,费用 Ljq!\D  
　　成本控制程序(procedure of cost control) 7]&ouT  
　　成本记录(cost entry, cost recorder cost agenda) X GhV? tA  
　　成本计算分批法(job costing method) & ~*qTojj  
　　成本计算分步法 " +n\0j;  
　　直接人工成本差异(direct labor variance) *LZ^0c:r  
　　成本控制方法(cost control method)