[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 nx B32  
　　股本 Share capital G)8ChnJa!m  
　　已归还投资 Investment returned ./7v",#*.'  
　　利润分配-其他转入 Profit appropriation - other transfer in g,=^'D  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }"n7~|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0yz~W(tsm  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8aZ$5^z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t7bqk!6hM\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -6`;},Yr  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit x#mtS-sw2Q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends TY~Vi OC  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nVXg,Jl  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 781]THY=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @(>XOj?+  
　　期初未分配利润 Retained earnings, beginning of the year 5,R`@&K3D  
　　资本公积-股本溢价 Capital surplus - share premium @o&Ytd;i  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZE rdt:w  
　　资本公积-接受现金捐赠 Capital surplus - cash donation AWT"Y4Ie  
　　资本公积-股权投资准备 Capital surplus - investment reserve =m9i)Q  
　　资本公积-拨款转入 Capital surplus - subsidiary !R6ApB4ZI  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &\^r Qi/tf  
　　资本公积-其他 Capital surplus - others 3fp> 4;ym'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 036
[96t,F  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B?3juyB`--  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k;Hnu  
　　盈余公积-储备基金 Surplus reserve - reserve fund /zT`Y=1  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0% +'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment K6B4sE  
　　主营业务收入 Sales AF$\WWrB  
　　主营业务成本 Cost of sales 'I v_mig  
　　主营业务税金及附加 Sales tax 63M=,0-Qt  
　　营业费用 Operating expenses .$0Pr%0pWI  
　　管理费用 General and administrative expenses ne*#+Q{E  
　　财务费用 Financial expenses =X@
o@1  
　　投资收益 Investment income ^N-'xy  
　　其他业务收入 Other operating income |dk[cX>  
　　营业外收入 Non-operating income \ bold"  
　　补贴收入 Subsidy income e:E# b~{  
　　其他业务支出 Other operating expenses OH6n^WKY  
　　营业外支出 Non-operating expenses 6
t7fa<  
　　所得税 Income tax hcyO97@r  
　　直接人工成本差异(direct labor variance) h e&V# #  
　　直接材料成本差异(direct material variance) ,Sg33N?  
　　在产品计价(work-in-process costing) :YNp8!?T?  
　　联产品成本计算(joint products costing) Q["t eo]DQ  
　　生产成本汇总程序(accumulation process of procluction cost) 7ZsA5%s=,  
　　制造费用差异(manufacturing expenses variance) [/$N!2'5  
　　实际成本与估计成本(actual cost and estimated cost) ,{KCY[}|  
　　工资费用分配(salary costs allocation) /g76Hw>H  
　　成本曲线(cost curve) %4,?kh``D  
　　农业生产成本(agriculture production cost) #ep
y%>  
　　原始成本和重置成本(original cost and replacement cost) 5I' d PNf  
　　工程施工成本 9/kXc4  
　　直接成本与间接成本(direct cost and indirect cost) URw
5U1  
　　可控成本(controllable cost) BJ5}GX!  
　　制造费用分配(manufacturing expenses allocation) Im)EDTm$  
　　理论成本与应用成本(theory cost and practice cost) d#>y}H9  
　　辅助生产成本分配(auxiliary production cost allocation) 2|{V,!/cvG  
　　期间,费用 #SnvV  
　　成本控制程序(procedure of cost control) H~o <AmE0!  
　　成本记录(cost entry, cost recorder cost agenda) KOSQQf o  
　　成本计算分批法(job costing method) cj g.lzYH  
　　成本计算分步法 Vz"u>BP3~  
　　直接人工成本差异(direct labor variance) {rXs:N@  
　　成本控制方法(cost control method)