[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 o7J{+V  
　　股本 Share capital 2!BsEvB(  
　　已归还投资 Investment returned )}quw"H  
　　利润分配-其他转入 Profit appropriation - other transfer in |J\,F.{'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @\!ww/QT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $Vsy%gA<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !n:uiwh  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'P,,<nkr|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }{A?PHV5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~+=E"9O
o  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends p+vh[+yp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve sLZ>v  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zs0hXxTY:  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]  ;&"1A  
　　期初未分配利润 Retained earnings, beginning of the year z$66\/V']  
　　资本公积-股本溢价 Capital surplus - share premium tGC2 ^a#~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =E!x~S;N  
　　资本公积-接受现金捐赠 Capital surplus - cash donation svqvG7   
　　资本公积-股权投资准备 Capital surplus - investment reserve tq0;^L  
　　资本公积-拨款转入 Capital surplus - subsidiary .N!{ U  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation i_NJ -K  
　　资本公积-其他 Capital surplus - others :,47rN,qa  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (2d3jQN`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H }B2A"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +O4(a.  
　　盈余公积-储备基金 Surplus reserve - reserve fund EQ/^&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund qrpb[)Ll  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Fav ^^vf*1  
　　主营业务收入 Sales 4QO/ff[ o  
　　主营业务成本 Cost of sales h07eEg  
　　主营业务税金及附加 Sales tax d-h"JZ9  
　　营业费用 Operating expenses b9 DR%hO:  
　　管理费用 General and administrative expenses :pb67Al29  
　　财务费用 Financial expenses W"|mpxp  
　　投资收益 Investment income 'u1=XX h  
　　其他业务收入 Other operating income N2[jO+6  
　　营业外收入 Non-operating income >K5~:mx#3  
　　补贴收入 Subsidy income _F^$aZt?e  
　　其他业务支出 Other operating expenses   Y<aO  
　　营业外支出 Non-operating expenses qF'~F`6  
　　所得税 Income tax O2% `2h  
　　直接人工成本差异(direct labor variance) Ch7Egzl7?  
　　直接材料成本差异(direct material variance) /LF3O~Go  
　　在产品计价(work-in-process costing) -,|ha>r  
　　联产品成本计算(joint products costing) VyY.r#@  
　　生产成本汇总程序(accumulation process of procluction cost) d@Q][7  
　　制造费用差异(manufacturing expenses variance) BJgDo  
　　实际成本与估计成本(actual cost and estimated cost) wA631kr  
　　工资费用分配(salary costs allocation) JtFiFaCxY  
　　成本曲线(cost curve) A4 5m)wQ  
　　农业生产成本(agriculture production cost) #52NsVaT@  
　　原始成本和重置成本(original cost and replacement cost) |AC6sfA+  
　　工程施工成本 Dp`HeSKU^  
　　直接成本与间接成本(direct cost and indirect cost) *Q5x1!#z#  
　　可控成本(controllable cost) =LK}9ViH  
　　制造费用分配(manufacturing expenses allocation) I-bF{  
　　理论成本与应用成本(theory cost and practice cost) Z(`r-}f I  
　　辅助生产成本分配(auxiliary production cost allocation) gApz:K[l  
　　期间,费用 `36N n+A  
　　成本控制程序(procedure of cost control) r6MB"4xd  
　　成本记录(cost entry, cost recorder cost agenda) D^|7#b,zcH  
　　成本计算分批法(job costing method) m:3J!1  
　　成本计算分步法 *i@T!O(1)M  
　　直接人工成本差异(direct labor variance) P5Dk63z]  
　　成本控制方法(cost control method)