[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 "Wg,]$IvU  
　　股本 Share capital 'Eur[~k  
　　已归还投资 Investment returned + kKanm[!v  
　　利润分配-其他转入 Profit appropriation - other transfer in e n~m)r3&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BwWSztJ+B  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w&L~+Z<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund dBd7#V:}yV  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^5E9p@d"J  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \PxT47[@e  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit JW[6 ^Rw  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~ZVz sNrx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F9o7=5WAb  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r5~W/e
E  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Wm6qy6HR  
　　期初未分配利润 Retained earnings, beginning of the year AE77i,Xa  
　　资本公积-股本溢价 Capital surplus - share premium ^ 0YQlT98  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M)oKtiav*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (Y)2[j  
　　资本公积-股权投资准备 Capital surplus - investment reserve Q)0KYKD+@  
　　资本公积-拨款转入 Capital surplus - subsidiary Wz'!stcp  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {jO+N+Ez9  
　　资本公积-其他 Capital surplus - others xZ`z+
)  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b~vV++ou_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P5?VrZy  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1jd{AqHl  
　　盈余公积-储备基金 Surplus reserve - reserve fund cZBXH*-M!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund nv_vFK  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment R#hy2kA  
　　主营业务收入 Sales !0@4*>n  
　　主营业务成本 Cost of sales FB?~:7+'  
　　主营业务税金及附加 Sales tax CO`)XB6W  
　　营业费用 Operating expenses y-3'qq'E  
　　管理费用 General and administrative expenses Dq<la+VlO  
　　财务费用 Financial expenses ]Kq<U%x$  
　　投资收益 Investment income <{cY2cx~3  
　　其他业务收入 Other operating income 9PKXQp   
　　营业外收入 Non-operating income @[J6JT*E  
　　补贴收入 Subsidy income U/enq,-F^  
　　其他业务支出 Other operating expenses <Ja&z M  
　　营业外支出 Non-operating expenses vIJ5iLF  
　　所得税 Income tax |`:cB  
　　直接人工成本差异(direct labor variance) ,7j8+p|},  
　　直接材料成本差异(direct material variance) BYI13jMH+Y  
　　在产品计价(work-in-process costing) 5zJ#d}%}S"  
　　联产品成本计算(joint products costing) >v a9*pdJ  
　　生产成本汇总程序(accumulation process of procluction cost) :n}t7+(>U  
　　制造费用差异(manufacturing expenses variance) vf<Tq  
　　实际成本与估计成本(actual cost and estimated cost) x5yZ+`Gc  
　　工资费用分配(salary costs allocation) 7&dPrnQX=  
　　成本曲线(cost curve) L#T`h}1Z  
　　农业生产成本(agriculture production cost) rYyEs I#qo  
　　原始成本和重置成本(original cost and replacement cost) 5)K?:7  
　　工程施工成本 IrP6Rxh  
　　直接成本与间接成本(direct cost and indirect cost) 8{.:$T  
　　可控成本(controllable cost) wqn}t]  
　　制造费用分配(manufacturing expenses allocation) KDAZG+u+  
　　理论成本与应用成本(theory cost and practice cost) O;;vz+ j  
　　辅助生产成本分配(auxiliary production cost allocation) mhnK{M @56  
　　期间,费用 ;cZ]^kof  
　　成本控制程序(procedure of cost control) -QydUr/(o  
　　成本记录(cost entry, cost recorder cost agenda) f,0oCBLPO  
　　成本计算分批法(job costing method) {uO2m*JrI  
　　成本计算分步法 0K^G>)l  
　　直接人工成本差异(direct labor variance) /I#SP/M&l  
　　成本控制方法(cost control method)