[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 "}b'E#  
　　股本 Share capital ioV_oR9I  
　　已归还投资 Investment returned dn,gZ"<  
　　利润分配-其他转入 Profit appropriation - other transfer in kX[fy7rVt  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `tE^jqrke5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Fk1.iRVzi  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Q>8pP\ho  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =Ikg.jYq&F  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F>+2DlA`<e  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit :.iyR  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends vG Vd  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F Z!J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \Hwg) Uc{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7byCc_,
  
　　期初未分配利润 Retained earnings, beginning of the year K>1X}ZMdD(  
　　资本公积-股本溢价 Capital surplus - share premium PJgp
+u<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j 'GtgT  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |NrrTN?>  
　　资本公积-股权投资准备 Capital surplus - investment reserve nrpI5t.b  
　　资本公积-拨款转入 Capital surplus - subsidiary 7zDiHac  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation - 8bNQU  
　　资本公积-其他 Capital surplus - others dvjTyX  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y ?'tUV  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GK{{7B  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E'c
%d[:H,  
　　盈余公积-储备基金 Surplus reserve - reserve fund  {8@\Ij  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5HlWfD  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6)e5zKW!?  
　　主营业务收入 Sales a<m-V&4x  
　　主营业务成本 Cost of sales }!)F9r@\  
　　主营业务税金及附加 Sales tax ZPO|<uR  
　　营业费用 Operating expenses @Bs0Avj.  
　　管理费用 General and administrative expenses XM~~y~j  
　　财务费用 Financial expenses iOqk*EL_r\  
　　投资收益 Investment income 0^~\COa  
　　其他业务收入 Other operating income V U~Dk);Bv  
　　营业外收入 Non-operating income /#S>sOg2xq  
　　补贴收入 Subsidy income 2cf' ,cv@8  
　　其他业务支出 Other operating expenses : reTJQwr  
　　营业外支出 Non-operating expenses vR>o}%`  
　　所得税 Income tax  k0H#:c}  
　　直接人工成本差异(direct labor variance) K:5eek  
　　直接材料成本差异(direct material variance) 'C?NJ~MN  
　　在产品计价(work-in-process costing) XU-m"_t  
　　联产品成本计算(joint products costing) "T6#  
　　生产成本汇总程序(accumulation process of procluction cost) ~kKrDL
W+  
　　制造费用差异(manufacturing expenses variance) |(% u}V?  
　　实际成本与估计成本(actual cost and estimated cost) i0pU!`0  
　　工资费用分配(salary costs allocation) cA;js;x@  
　　成本曲线(cost curve) UQT'6* !  
　　农业生产成本(agriculture production cost) V"RpH,  
　　原始成本和重置成本(original cost and replacement cost) A^Cj1:,  
　　工程施工成本
Sm|(  
　　直接成本与间接成本(direct cost and indirect cost) xxa} YIe8  
　　可控成本(controllable cost) YaY8 `M{  
　　制造费用分配(manufacturing expenses allocation) HDIk9WC^  
　　理论成本与应用成本(theory cost and practice cost) xiM&$<LpR  
　　辅助生产成本分配(auxiliary production cost allocation) p-$Cs _{Z  
　　期间,费用 H:S,\D?%2x  
　　成本控制程序(procedure of cost control) ?o[L7JI  
　　成本记录(cost entry, cost recorder cost agenda) Hs0p W5oZ  
　　成本计算分批法(job costing method) E9 Y\X  
　　成本计算分步法 7#-y-B]l  
　　直接人工成本差异(direct labor variance) 3qMNl>>  
　　成本控制方法(cost control method)