[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 bW:!5"_{H  
　　股本 Share capital V]?R>qhgu  
　　已归还投资 Investment returned 0tJZ4(0  
　　利润分配-其他转入 Profit appropriation - other transfer in s,_m{ to  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /zox$p$?h  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vw@S>GlGg  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6wg^FD_Q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \}G^\p6?M  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J9 I:Q<;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (w zQ2Dk  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )YI(/*+]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Qv ?"b  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends og>uj>H&  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2+WaA,   
　　期初未分配利润 Retained earnings, beginning of the year CU~PT.  
　　资本公积-股本溢价 Capital surplus - share premium 4{Z)8;QX  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $Z>'Jp  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3r1*m  +  
　　资本公积-股权投资准备 Capital surplus - investment reserve VS|2|n1<6  
　　资本公积-拨款转入 Capital surplus - subsidiary %SUQ9\SEs  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;O#>Y  
　　资本公积-其他 Capital surplus - others q0\6F^;M  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @KUWxFak  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /<BI46B\  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve OB}Ib]  
　　盈余公积-储备基金 Surplus reserve - reserve fund bQ5\ ]5M  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund iam1V)V  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |+"(L#wk  
　　主营业务收入 Sales 
kvj#c  
　　主营业务成本 Cost of sales 9Gz=lc[!7  
　　主营业务税金及附加 Sales tax r@,2E6xn  
　　营业费用 Operating expenses "^iYLQOC  
　　管理费用 General and administrative expenses tZB<on<.)  
　　财务费用 Financial expenses |gY
^)9ei  
　　投资收益 Investment income E<*xx#p  
　　其他业务收入 Other operating income S`]k>' l  
　　营业外收入 Non-operating income Dum9l
j  
　　补贴收入 Subsidy income N4HqLh 23H  
　　其他业务支出 Other operating expenses 7IM@i>p%  
　　营业外支出 Non-operating expenses \lNN Msd&  
　　所得税 Income tax lk80#( :Z  
　　直接人工成本差异(direct labor variance) Jfl!#UAD|n  
　　直接材料成本差异(direct material variance) +qdEq_m  
　　在产品计价(work-in-process costing) PTV:IzoW  
　　联产品成本计算(joint products costing) BfiD9ka-z  
　　生产成本汇总程序(accumulation process of procluction cost) AkiDL=;w  
　　制造费用差异(manufacturing expenses variance) {+b7sA3
 
　　实际成本与估计成本(actual cost and estimated cost) r:TH]hs12+  
　　工资费用分配(salary costs allocation) Qe(
:|q_  
　　成本曲线(cost curve) caX< n>  
　　农业生产成本(agriculture production cost) 1yY0dOoLG)  
　　原始成本和重置成本(original cost and replacement cost) 
3HK\BS  
　　工程施工成本 PeEj&4k  
　　直接成本与间接成本(direct cost and indirect cost) |(^PS8wG  
　　可控成本(controllable cost)  @`Su0W+.  
　　制造费用分配(manufacturing expenses allocation) +8ZF"{y  
　　理论成本与应用成本(theory cost and practice cost) B#1;r-^P<  
　　辅助生产成本分配(auxiliary production cost allocation) %e}Saf  
　　期间,费用 6;5Ss?ep  
　　成本控制程序(procedure of cost control) "tpSg  
　　成本记录(cost entry, cost recorder cost agenda) L9#g)tf 8T  
　　成本计算分批法(job costing method) #gw]'&{8D  
　　成本计算分步法 see
BS/%  
　　直接人工成本差异(direct labor variance) El"Q'(:/U  
　　成本控制方法(cost control method)