[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 `"xk,fVYd  
　　股本 Share capital 51o@b  
　　已归还投资 Investment returned VFilF<jvu  
　　利润分配-其他转入 Profit appropriation - other transfer in Y)'!'J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5wzQ?07T_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Nl~Z,hT$*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Fy 4Tvg  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I$aXnd6)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #'J~Xk   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit u{g]gA8s  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -]Q3/"Q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X!U]`Qh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %:" RzHN  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =:
4'  
　　期初未分配利润 Retained earnings, beginning of the year PzIy">plm  
　　资本公积-股本溢价 Capital surplus - share premium 5c<
b|  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "%:7j!#X|I  
　　资本公积-接受现金捐赠 Capital surplus - cash donation H,(F1+~d  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6b%`^B\  
　　资本公积-拨款转入 Capital surplus - subsidiary nHI(V-E2:H  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !(B_EM  
　　资本公积-其他 Capital surplus - others @ Av M  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve sEoZ1E  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &[NVP&9&U  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F`fGz)Mk  
　　盈余公积-储备基金 Surplus reserve - reserve fund y!S^xS  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |*%/ovg+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uAp -$?  
　　主营业务收入 Sales IgLVn<5n  
　　主营业务成本 Cost of sales 3sS=?q  
　　主营业务税金及附加 Sales tax >ysriPnQ  
　　营业费用 Operating expenses h^['rmd  
　　管理费用 General and administrative expenses XXXljh6  
　　财务费用 Financial expenses !$D&6M|C8l  
　　投资收益 Investment income NU|qX {-  
　　其他业务收入 Other operating income zXQVUhL6  
　　营业外收入 Non-operating income NV :>a  
　　补贴收入 Subsidy income {VBR/M(q  
　　其他业务支出 Other operating expenses vkd *ER^  
　　营业外支出 Non-operating expenses Er`TryN|}  
　　所得税 Income tax d0'7efC+  
　　直接人工成本差异(direct labor variance) 'n>K^rA  
　　直接材料成本差异(direct material variance) ~@xT]D!BQ  
　　在产品计价(work-in-process costing) d?JAUbqy  
　　联产品成本计算(joint products costing) !K!)S^^Po?  
　　生产成本汇总程序(accumulation process of procluction cost) Z/xV\Ggx  
　　制造费用差异(manufacturing expenses variance) (2: N;  
　　实际成本与估计成本(actual cost and estimated cost) et@">D%;]  
　　工资费用分配(salary costs allocation) mRwXN*Izw  
　　成本曲线(cost curve) s5Pq$<  
　　农业生产成本(agriculture production cost) Z#CxQ D%\  
　　原始成本和重置成本(original cost and replacement cost) {":c@I  
　　工程施工成本 :e Sc;  
　　直接成本与间接成本(direct cost and indirect cost) R_maNfS]Z  
　　可控成本(controllable cost) 1d`cTaQ-  
　　制造费用分配(manufacturing expenses allocation) F@g17aa  
　　理论成本与应用成本(theory cost and practice cost) N"S3N)wgd  
　　辅助生产成本分配(auxiliary production cost allocation) 5n:nZ_D  
　　期间,费用 ]Fxku<z7|  
　　成本控制程序(procedure of cost control) bdCykG-  
　　成本记录(cost entry, cost recorder cost agenda) Dq|GQdZ>o  
　　成本计算分批法(job costing method) yGRR8F5>(  
　　成本计算分步法 u',b1 3g(  
　　直接人工成本差异(direct labor variance) Z?-;.G*  
　　成本控制方法(cost control method)