[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 72rnMHq  
　　股本 Share capital ",wv*z)_>  
　　已归还投资 Investment returned paFiuQ  
　　利润分配-其他转入 Profit appropriation - other transfer in xWkCP2$?P  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bvyX(^I[q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve TI '(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V%
k #M  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3Z?"M  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MExP'9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Gao8!OaQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends sg@)IEg</v  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aLr\Uq,83  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .h
I3Uv8[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Pl|e?Np  
　　期初未分配利润 Retained earnings, beginning of the year a<AT;Tc  
　　资本公积-股本溢价 Capital surplus - share premium TR2X' `:O  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7WZ).,qxY  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "4W@p'  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]ZJu  
　　资本公积-拨款转入 Capital surplus - subsidiary s)_Xj
`Q#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation tK9_]663  
　　资本公积-其他 Capital surplus - others CXC,@T  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `fw:   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1J8okBhZ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?xTMmm  
　　盈余公积-储备基金 Surplus reserve - reserve fund Gb)!]:8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [x}]sT`#a  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment w!$|IC  
　　主营业务收入 Sales gFk~S Jd  
　　主营业务成本 Cost of sales eK_Q>;k5A  
　　主营业务税金及附加 Sales tax V6)e Jy  
　　营业费用 Operating expenses
R@lmX%Z1  
　　管理费用 General and administrative expenses
HJFt{tq2  
　　财务费用 Financial expenses H(qDQqJHYy  
　　投资收益 Investment income foh>8/AL/  
　　其他业务收入 Other operating income G2#={g{  
　　营业外收入 Non-operating income 1pe eecE  
　　补贴收入 Subsidy income R"Ol'y{  
　　其他业务支出 Other operating expenses +eiM6* /0  
　　营业外支出 Non-operating expenses CiE  
　　所得税 Income tax 5DgfrX  
　　直接人工成本差异(direct labor variance) q}-q[p? 5  
　　直接材料成本差异(direct material variance) Jt4&%b-T  
　　在产品计价(work-in-process costing) j3j<01rq  
　　联产品成本计算(joint products costing) v7rEUS-  
　　生产成本汇总程序(accumulation process of procluction cost) LKtug>Me  
　　制造费用差异(manufacturing expenses variance) pk&kJ307  
　　实际成本与估计成本(actual cost and estimated cost) T;6 VI|\  
　　工资费用分配(salary costs allocation) /cn=8%!N  
　　成本曲线(cost curve) D ff0$06Nq  
　　农业生产成本(agriculture production cost) -Y]ue*k{  
　　原始成本和重置成本(original cost and replacement cost) Z i-)PK^  
　　工程施工成本 r:h\{DVf  
　　直接成本与间接成本(direct cost and indirect cost) :f^ =~#!  
　　可控成本(controllable cost) rLMjN#`^  
　　制造费用分配(manufacturing expenses allocation) ?L=@Zs  
　　理论成本与应用成本(theory cost and practice cost) xO8-vmf2  
　　辅助生产成本分配(auxiliary production cost allocation) o(~QuHOp8>  
　　期间,费用 /P<K)a4GM  
　　成本控制程序(procedure of cost control) "9=F/o9  
　　成本记录(cost entry, cost recorder cost agenda) *P4G}9B|9:  
　　成本计算分批法(job costing method) .h)o\6Wq  
　　成本计算分步法 0@w8,x  
　　直接人工成本差异(direct labor variance) \ A gPkW  
　　成本控制方法(cost control method)