[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 *"sDsXo- I  
　　股本 Share capital Awlw6?   
　　已归还投资 Investment returned ' O d_:]  
　　利润分配-其他转入 Profit appropriation - other transfer in FWuk@t[<O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *!L  it:H  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  ui1h M  
　　利润分配-提取储备基金 Profit appropriation - reserve fund pR7D3Q:^7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )U:W 9%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,Cj` 0v#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit |Whkq /Zg  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends K6e_RzP,.w  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y1L7sH 9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]VHO'z\m  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mY!&*nYn|  
　　期初未分配利润 Retained earnings, beginning of the year K)TMr"j\  
　　资本公积-股本溢价 Capital surplus - share premium 5hE mXZ%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve DeGcS1_?
 
　　资本公积-接受现金捐赠 Capital surplus - cash donation PVX23y;  
　　资本公积-股权投资准备 Capital surplus - investment reserve >kG: MJj  
　　资本公积-拨款转入 Capital surplus - subsidiary ]B9Ut&mF;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }XIUz|  
　　资本公积-其他 Capital surplus - others Z
)RV6@(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k +y>xI,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4'U #<8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w$[ck=  
　　盈余公积-储备基金 Surplus reserve - reserve fund afj[HJbY  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^fT?(y_=e  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uI+^8-HZ;  
　　主营业务收入 Sales 4 X6_p(  
　　主营业务成本 Cost of sales w$z]Z-  
　　主营业务税金及附加 Sales tax mNnt9F3Eq  
　　营业费用 Operating expenses GB` G(a  
　　管理费用 General and administrative expenses UN7J6$!Cx7  
　　财务费用 Financial expenses >e9xM Gv  
　　投资收益 Investment income B&4NdL/  
　　其他业务收入 Other operating income rd!4u14  
　　营业外收入 Non-operating income Nt P=m @  
　　补贴收入 Subsidy income t.= 1<Ed  
　　其他业务支出 Other operating expenses F}{uY(hv"[  
　　营业外支出 Non-operating expenses 'I1^70bB  
　　所得税 Income tax ew\ZFqA;  
　　直接人工成本差异(direct labor variance) \EOPlyf8x  
　　直接材料成本差异(direct material variance) f)%8*B  
　　在产品计价(work-in-process costing) .lIkJQ3d  
　　联产品成本计算(joint products costing) 7~7_T#dTh  
　　生产成本汇总程序(accumulation process of procluction cost) o~={M7m  
　　制造费用差异(manufacturing expenses variance) J#jx)K!  
　　实际成本与估计成本(actual cost and estimated cost) ~91) DNaE  
　　工资费用分配(salary costs allocation) Qr$Ay3# k  
　　成本曲线(cost curve) H?W8_XiN  
　　农业生产成本(agriculture production cost) _!?iiO  
　　原始成本和重置成本(original cost and replacement cost) Uh8c!CA8:\  
　　工程施工成本 Fun+L@:;  
　　直接成本与间接成本(direct cost and indirect cost) J:JkX>n%k=  
　　可控成本(controllable cost) ieG%D HN  
　　制造费用分配(manufacturing expenses allocation) 0ntf%#2{  
　　理论成本与应用成本(theory cost and practice cost) j SXVLyz  
　　辅助生产成本分配(auxiliary production cost allocation) dsD!)$  
　　期间,费用 pv){R;f  
　　成本控制程序(procedure of cost control) CJ#1 j>  
　　成本记录(cost entry, cost recorder cost agenda) gQ~X;'  
　　成本计算分批法(job costing method) 5p`.RWls  
　　成本计算分步法 D+xHTQNTL  
　　直接人工成本差异(direct labor variance) P*zOt]T  
　　成本控制方法(cost control method)