[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 R(M}0JRm  
　　股本 Share capital [MV`pF)x  
　　已归还投资 Investment returned J}x>~?W  
　　利润分配-其他转入 Profit appropriation - other transfer in k-{yu8*';  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [GtcaX{Zz  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I["F+kt^^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund DY)D(f/&3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =jJ H^Y2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +:Lk^Ny  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit \w{@u)h  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends WuBmdjZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >pgQb9 T+_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5."5IjZu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >nc4v6s  
　　期初未分配利润 Retained earnings, beginning of the year VYL@RL'  
　　资本公积-股本溢价 Capital surplus - share premium "V:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wY' "ab  
　　资本公积-接受现金捐赠 Capital surplus - cash donation kxwNbxC  
　　资本公积-股权投资准备 Capital surplus - investment reserve Jb(
DJ-&  
　　资本公积-拨款转入 Capital surplus - subsidiary %l Q[dXp  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation * eA{[  
　　资本公积-其他 Capital surplus - others W\HLal  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mG0L !5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =hJfL}&O3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VT'0DQ!NIq  
　　盈余公积-储备基金 Surplus reserve - reserve fund }16&1@8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund *
y)4D[ z-  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment K|`+C1!  
　　主营业务收入 Sales V]r hr  
　　主营业务成本 Cost of sales `2>XH:+7F  
　　主营业务税金及附加 Sales tax 2>\b:  
　　营业费用 Operating expenses EC<5M5Lc  
　　管理费用 General and administrative expenses Bk&-1>cY  
　　财务费用 Financial expenses +T-@5v [  
　　投资收益 Investment income S  <2}8D  
　　其他业务收入 Other operating income @/9>=#4c  
　　营业外收入 Non-operating income U$A/bEhw  
　　补贴收入 Subsidy income Po1hq2-U8  
　　其他业务支出 Other operating expenses 7 n\mj\  
　　营业外支出 Non-operating expenses Y [4vRzc  
　　所得税 Income tax $"/UK3|d  
　　直接人工成本差异(direct labor variance) ojX%RU  
　　直接材料成本差异(direct material variance) 3voW  
　　在产品计价(work-in-process costing) Q6u{@$(/N  
　　联产品成本计算(joint products costing) $+7ci~gs  
　　生产成本汇总程序(accumulation process of procluction cost) D`en%Lf!m  
　　制造费用差异(manufacturing expenses variance) g8KY`MBnC&  
　　实际成本与估计成本(actual cost and estimated cost) +yGY785b  
　　工资费用分配(salary costs allocation) >J.Q
m0TY(  
　　成本曲线(cost curve) I=U+G Y:  
　　农业生产成本(agriculture production cost) S c$gnUYD{  
　　原始成本和重置成本(original cost and replacement cost) DUqJ y*F(  
　　工程施工成本 e"*BHvy F  
　　直接成本与间接成本(direct cost and indirect cost) F@<O;b#Ip  
　　可控成本(controllable cost) mU>&ql?e  
　　制造费用分配(manufacturing expenses allocation) Jth=.9mrM  
　　理论成本与应用成本(theory cost and practice cost) C9o$9 l+B  
　　辅助生产成本分配(auxiliary production cost allocation) `Uv)Sf{  
　　期间,费用 Bw6L;Vu  
　　成本控制程序(procedure of cost control) e]>/H8  
　　成本记录(cost entry, cost recorder cost agenda) juH wHt  
　　成本计算分批法(job costing method) X R4)z  
　　成本计算分步法 5!tb
$p#z  
　　直接人工成本差异(direct labor variance) `N$!s7M  
　　成本控制方法(cost control method)