[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 #`_W?-%^  
　　股本 Share capital ]V/5<O1  
　　已归还投资 Investment returned t\/H.Hb  
　　利润分配-其他转入 Profit appropriation - other transfer in JPDxzp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w: BJ4bi=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "q?(rx;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l -XfUjJ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %`b s<ZWT  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Nf4@m|#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +O8[4zn&k  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (Mfqz
y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rPB Ju0D"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lz`\Q6rZ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Aa9l-:R  
　　期初未分配利润 Retained earnings, beginning of the year {Vu
=qNx  
　　资本公积-股本溢价 Capital surplus - share premium 0") _%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aUMiRm-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :7(fBf5  
　　资本公积-股权投资准备 Capital surplus - investment reserve @>z.chM;  
　　资本公积-拨款转入 Capital surplus - subsidiary Jj]<
SWh  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4M"'B A<  
　　资本公积-其他 Capital surplus - others 5
i6Ji(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve CRo@+p10  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve QHv]7&^rlj  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ge)G.>c  
　　盈余公积-储备基金 Surplus reserve - reserve fund 'cCM[P+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Lj /^cx  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment e[fld,s  
　　主营业务收入 Sales I_B%F#X)  
　　主营业务成本 Cost of sales n'ZPB  
　　主营业务税金及附加 Sales tax %{ U (y#  
　　营业费用 Operating expenses A6KP(@   
　　管理费用 General and administrative expenses x<t?Yc9  
　　财务费用 Financial expenses -n@,r%`UK  
　　投资收益 Investment income f:8!@
,I  
　　其他业务收入 Other operating income c*owP  
　　营业外收入 Non-operating income &kf \[|y  
　　补贴收入 Subsidy income d1yLDj?  
　　其他业务支出 Other operating expenses ZW))Mx#K=T  
　　营业外支出 Non-operating expenses ~e|E5[-i  
　　所得税 Income tax H E*^!2f  
　　直接人工成本差异(direct labor variance) `$"{-  
　　直接材料成本差异(direct material variance) k7JC~D E#  
　　在产品计价(work-in-process costing) <D Mm [V{  
　　联产品成本计算(joint products costing) *[>{9V  
　　生产成本汇总程序(accumulation process of procluction cost) |xb;#ruR6  
　　制造费用差异(manufacturing expenses variance) 1&h\\&ic  
　　实际成本与估计成本(actual cost and estimated cost) ke6,&s%{j  
　　工资费用分配(salary costs allocation) *r4FOA%P  
　　成本曲线(cost curve) h
XH+C-%{  
　　农业生产成本(agriculture production cost) F
S7D  
　　原始成本和重置成本(original cost and replacement cost) D{7sfkcJ  
　　工程施工成本 W<#Kam:8e  
　　直接成本与间接成本(direct cost and indirect cost) ybf,pDY#f  
　　可控成本(controllable cost) ^!m%:r7Dr  
　　制造费用分配(manufacturing expenses allocation) h1'm[Y  
　　理论成本与应用成本(theory cost and practice cost) M3eSj`c3  
　　辅助生产成本分配(auxiliary production cost allocation) ,H
|K3nh  
　　期间,费用 5-4  
　　成本控制程序(procedure of cost control) >8NUji2I  
　　成本记录(cost entry, cost recorder cost agenda) p>U= Jg  
　　成本计算分批法(job costing method) 87pu\(,'  
　　成本计算分步法 9AWP`~l`  
　　直接人工成本差异(direct labor variance) ,*[N_[  
　　成本控制方法(cost control method)