[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 uB I/3aQ  
　　股本 Share capital s6|'s
<x"j  
　　已归还投资 Investment returned oPmz$]_Z  
　　利润分配-其他转入 Profit appropriation - other transfer in YcobK#c  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0DicrnH8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o`S``?`^)^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund uy hh"[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M r)t>4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "bhK%N;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit H d|p@$I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends g5nJ0=9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Fe0M2%e;|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VP#KoX85  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;mU;+~YE  
　　期初未分配利润 Retained earnings, beginning of the year qf x*a88  
　　资本公积-股本溢价 Capital surplus - share premium 2#.s{
Bv  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C1D:Xi-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ni?k' \\  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~!Nj DDk  
　　资本公积-拨款转入 Capital surplus - subsidiary XH?//.q  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3*h"B$g!  
　　资本公积-其他 Capital surplus - others }%u#TwZ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,&UKsrs_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve bSsg`  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BXYHJ
  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,JZ>)(@)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund * 1;4&/93o  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  x &R9m,  
　　主营业务收入 Sales PB@IPnB-  
　　主营业务成本 Cost of sales Q7aPW\-  
　　主营业务税金及附加 Sales tax V5K/)\#  
　　营业费用 Operating expenses c7XBZ%D  
　　管理费用 General and administrative expenses YCDH0 M  
　　财务费用 Financial expenses E]mm^i`|  
　　投资收益 Investment income Y$ jX  
　　其他业务收入 Other operating income "TA0--6  
　　营业外收入 Non-operating income CV @P +  
　　补贴收入 Subsidy income fd )v{OC  
　　其他业务支出 Other operating expenses G`FYEmD  
　　营业外支出 Non-operating expenses uY.Ns ?8  
　　所得税 Income tax 60~;UBm5O  
　　直接人工成本差异(direct labor variance) [Qnf]n\FJ  
　　直接材料成本差异(direct material variance) '[WL8,.Q  
　　在产品计价(work-in-process costing) }b\hRy~=r  
　　联产品成本计算(joint products costing) lI? P_2AaS  
　　生产成本汇总程序(accumulation process of procluction cost) $2a
"Ec!7  
　　制造费用差异(manufacturing expenses variance) t+U.4mS-  
　　实际成本与估计成本(actual cost and estimated cost)
)$!b`u  
　　工资费用分配(salary costs allocation) fbh,V%t7  
　　成本曲线(cost curve) O>h`  
　　农业生产成本(agriculture production cost) 5sT3|yq  
　　原始成本和重置成本(original cost and replacement cost) FoetP`   
　　工程施工成本 a?-&O$UHf\  
　　直接成本与间接成本(direct cost and indirect cost) @-sWXz*W  
　　可控成本(controllable cost) c& ;@i$X(  
　　制造费用分配(manufacturing expenses allocation) W0f^!}f(  
　　理论成本与应用成本(theory cost and practice cost) 9ngx kOGx  
　　辅助生产成本分配(auxiliary production cost allocation) xh2r?K@k>  
　　期间,费用 iN&oSpQ  
　　成本控制程序(procedure of cost control) \\R}3 >Wc  
　　成本记录(cost entry, cost recorder cost agenda) BEOPZ[Q|c  
　　成本计算分批法(job costing method) M{L- V  
　　成本计算分步法 3:iEt (iCI  
　　直接人工成本差异(direct labor variance) UH MJ(.Wa-  
　　成本控制方法(cost control method)