[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 n1$p esr  
　　股本 Share capital g=a-zg9LX  
　　已归还投资 Investment returned Zuwd(q  
　　利润分配-其他转入 Profit appropriation - other transfer in YAsvw\iseK  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~d28"p.7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve V5R``Tp  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >C@fSmnOM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund owQLAV  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund tBdvk>d  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8> Gp #T  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3
vDV   
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |qfnbi-\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yv,90+k  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rY88 x
h^  
　　期初未分配利润 Retained earnings, beginning of the year -K+grsb g  
　　资本公积-股本溢价 Capital surplus - share premium JWM/np6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :y0'[LV  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (,HAOs  
　　资本公积-股权投资准备 Capital surplus - investment reserve _k _F  
　　资本公积-拨款转入 Capital surplus - subsidiary UI |D?z<   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation h|_G2p^J+"  
　　资本公积-其他 Capital surplus - others *9*6n\~aI  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iQS?LksQX  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lAV6z%MmM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q-BciBh$  
　　盈余公积-储备基金 Surplus reserve - reserve fund foaNB=,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Yr! <O&=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .GL
otc  
　　主营业务收入 Sales t4h5R  
　　主营业务成本 Cost of sales 4TUe*F@ ML  
　　主营业务税金及附加 Sales tax ;<MHDmD  
　　营业费用 Operating expenses [JsQ/|=z  
　　管理费用 General and administrative expenses G`gYwgU;  
　　财务费用 Financial expenses }4\>q$8'  
　　投资收益 Investment income NcRY Ch  
　　其他业务收入 Other operating income XA>@0E>1r  
　　营业外收入 Non-operating income i5V ly'Q  
　　补贴收入 Subsidy income >e"1a/2%>&  
　　其他业务支出 Other operating expenses g7# _a6  
　　营业外支出 Non-operating expenses '^}l|(  
　　所得税 Income tax 5zfPh`U>1  
　　直接人工成本差异(direct labor variance) :@19,.L  
　　直接材料成本差异(direct material variance) >lN{FJ  
　　在产品计价(work-in-process costing) ytr~} M%  
　　联产品成本计算(joint products costing)
F6YMcdU  
　　生产成本汇总程序(accumulation process of procluction cost) /tx_I(6F?|  
　　制造费用差异(manufacturing expenses variance) xs+MvXTC  
　　实际成本与估计成本(actual cost and estimated cost) cD]{ Nn  
　　工资费用分配(salary costs allocation) <c^m
|v  
　　成本曲线(cost curve) MX6;ww  
　　农业生产成本(agriculture production cost) W/xb[w9v  
　　原始成本和重置成本(original cost and replacement cost) +*~?JT  
　　工程施工成本 8x[q[  
　　直接成本与间接成本(direct cost and indirect cost) pOpie5)7X  
　　可控成本(controllable cost) !&ac}uD^g  
　　制造费用分配(manufacturing expenses allocation) Jc:*X4-'  
　　理论成本与应用成本(theory cost and practice cost) M*{EK  
　　辅助生产成本分配(auxiliary production cost allocation) :8jHN_u  
　　期间,费用  jats)!:  
　　成本控制程序(procedure of cost control) 9kQ~)4#  
　　成本记录(cost entry, cost recorder cost agenda) qtD3<iWV  
　　成本计算分批法(job costing method) w~X1Il7 A  
　　成本计算分步法 GS4!c8>  
　　直接人工成本差异(direct labor variance) IgQW 5E#  
　　成本控制方法(cost control method)