[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 #x5N{8  
　　股本 Share capital {Bq"$M!Y  
　　已归还投资 Investment returned RZ|HwYG  
　　利润分配-其他转入 Profit appropriation - other transfer in g|._n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]]uzl0LH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve C~KWH@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6A$_&?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \)otu\3/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c{,y{2c]LT  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5fegWCJ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends XewXTd#x  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -eR!qy:.]5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !u53 3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ii_|)udz  
　　期初未分配利润 Retained earnings, beginning of the year b=K6IX;  
　　资本公积-股本溢价 Capital surplus - share premium D/S>w(=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5 dfe@$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \[[TlB>  
　　资本公积-股权投资准备 Capital surplus - investment reserve )l#%.Z9  
　　资本公积-拨款转入 Capital surplus - subsidiary # a(%(k S  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0q[p{_t`  
　　资本公积-其他 Capital surplus - others < QDr,Hj  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :F^$"~(,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _K0izKTA.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <.r ]dCf  
　　盈余公积-储备基金 Surplus reserve - reserve fund mq J0z4I}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :BL'>V  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment R3B5-^s
 
　　主营业务收入 Sales lL(p]!K'  
　　主营业务成本 Cost of sales p.rdSv(8'  
　　主营业务税金及附加 Sales tax z^gQ
\\,4  
　　营业费用 Operating expenses &RKH2R  
　　管理费用 General and administrative expenses 5)d,G 9  
　　财务费用 Financial expenses 'v\1:zi  
　　投资收益 Investment income |rE!   
　　其他业务收入 Other operating income I&TTr7  
　　营业外收入 Non-operating income i?GfY C2q  
　　补贴收入 Subsidy income oLrkOn/aY  
　　其他业务支出 Other operating expenses UAsF0&]  
　　营业外支出 Non-operating expenses c*x J=Gz6d  
　　所得税 Income tax } );cX$  
　　直接人工成本差异(direct labor variance) g08*}0-k  
　　直接材料成本差异(direct material variance) '}jf#C1$c  
　　在产品计价(work-in-process costing) !,cQ'*<W8-  
　　联产品成本计算(joint products costing) T}n N=Q4  
　　生产成本汇总程序(accumulation process of procluction cost) ^M`>YOU2+  
　　制造费用差异(manufacturing expenses variance) n-b>m7O(  
　　实际成本与估计成本(actual cost and estimated cost) &mN'Tk  
　　工资费用分配(salary costs allocation) pN\)(:"8v  
　　成本曲线(cost curve) "gXxRHTX  
　　农业生产成本(agriculture production cost) rNxr
Q  
　　原始成本和重置成本(original cost and replacement cost) dT5J-70Fl  
　　工程施工成本 { 1+Cw?1d  
　　直接成本与间接成本(direct cost and indirect cost) eWb0^8_  
　　可控成本(controllable cost) !oZQ2z~  
　　制造费用分配(manufacturing expenses allocation) UWQtvQ f  
　　理论成本与应用成本(theory cost and practice cost) B#FHf Z  
　　辅助生产成本分配(auxiliary production cost allocation) zP_]  
　　期间,费用 h&)fu{   
　　成本控制程序(procedure of cost control) 9@:BK;Fi  
　　成本记录(cost entry, cost recorder cost agenda) }1QI"M*  
　　成本计算分批法(job costing method) w Y8@1>ah  
　　成本计算分步法 B$cOssl  
　　直接人工成本差异(direct labor variance) jCU=+b=  
　　成本控制方法(cost control method)