[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 T~--92[  
　　股本 Share capital 9`wZz~hL"  
　　已归还投资 Investment returned %Qc La//  
　　利润分配-其他转入 Profit appropriation - other transfer in `rgn<I"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |s'Po^Sy  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t=|evOz]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U@g4w!$r  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z9:
-rcr  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lU
@]@_<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit mZk]l5Lc  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \
wo?47+=  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K17j$o^6KK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TX$r`~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2-7IJ\  
　　期初未分配利润 Retained earnings, beginning of the year jNT jSX  
　　资本公积-股本溢价 Capital surplus - share premium 4NGA/ G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /h+8A',  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]or>?{4g  
　　资本公积-股权投资准备 Capital surplus - investment reserve 8WtsKOno  
　　资本公积-拨款转入 Capital surplus - subsidiary 6`O.!
|)  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation { D^{[I  
　　资本公积-其他 Capital surplus - others ^oVs+vC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *i] =f6G  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2HpHxVJ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |rJ=Ksc
 
　　盈余公积-储备基金 Surplus reserve - reserve fund y&Mr=5:y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K&nE_.kbl  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4 xk|F'
6K  
　　主营业务收入 Sales M*z~gOZ  
　　主营业务成本 Cost of sales {6"Ph(I1  
　　主营业务税金及附加 Sales tax (5#nrF]
 
　　营业费用 Operating expenses VSrr`B  
　　管理费用 General and administrative expenses _&N2'hG=sn  
　　财务费用 Financial expenses \]&#%6|V  
　　投资收益 Investment income #.it]Nv{  
　　其他业务收入 Other operating income mX\TD0$d  
　　营业外收入 Non-operating income <Fi%iA  
　　补贴收入 Subsidy income E}Y!O"CAV  
　　其他业务支出 Other operating expenses  CsTF  
　　营业外支出 Non-operating expenses bLe<G  
　　所得税 Income tax >_o}  
　　直接人工成本差异(direct labor variance) U'8bdsF_  
　　直接材料成本差异(direct material variance) ~KW,kyXBnD  
　　在产品计价(work-in-process costing) lLp^Gt^}w(  
　　联产品成本计算(joint products costing) 7N-
w eX  
　　生产成本汇总程序(accumulation process of procluction cost) 'qjeXqGH$  
　　制造费用差异(manufacturing expenses variance) 9{-EJ)  
　　实际成本与估计成本(actual cost and estimated cost) 94+KdHAo^M  
　　工资费用分配(salary costs allocation) 'XZ)!1N  
　　成本曲线(cost curve) 1abtgDL  
　　农业生产成本(agriculture production cost) zN!ZyI$nqP  
　　原始成本和重置成本(original cost and replacement cost) j:k[90  
　　工程施工成本 ,=
tD8@a<  
　　直接成本与间接成本(direct cost and indirect cost) 0/!dUWdKH  
　　可控成本(controllable cost) eln&]d;  
　　制造费用分配(manufacturing expenses allocation) t" k*PA  
　　理论成本与应用成本(theory cost and practice cost) Pdt6nzfr  
　　辅助生产成本分配(auxiliary production cost allocation) y9_K, g  
　　期间,费用 b+@JY2dvj  
　　成本控制程序(procedure of cost control) G>wqt@%r9  
　　成本记录(cost entry, cost recorder cost agenda) @c<3b2  
　　成本计算分批法(job costing method) o>/YAX:.!T  
　　成本计算分步法 Cz72?[6  
　　直接人工成本差异(direct labor variance) /x5rf  
　　成本控制方法(cost control method)