[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 NJSzOL_  
　　股本 Share capital \^vf`-uG  
　　已归还投资 Investment returned >tX n9'S  
　　利润分配-其他转入 Profit appropriation - other transfer in c%c/mata?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *IUw$|Z6z)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Px5ArSS  
　　利润分配-提取储备基金 Profit appropriation - reserve fund fg"@qE-;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }2-<}m9}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /\*,|y\<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit iX qB-4"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~,KAJ7O_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T
DXLxoC?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends IO~d.Ra  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares zd AqGQfc  
　　期初未分配利润 Retained earnings, beginning of the year _XIls*6AK  
　　资本公积-股本溢价 Capital surplus - share premium 6*%3O=*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve AYHB?xOpR  
　　资本公积-接受现金捐赠 Capital surplus - cash donation QPjmIO  
　　资本公积-股权投资准备 Capital surplus - investment reserve Oi+(`  
　　资本公积-拨款转入 Capital surplus - subsidiary eYBo*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation L{(\k$>'  
　　资本公积-其他 Capital surplus - others 1$oVcDLl  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
w-\U;&8  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mz@`*^7?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve  Hi#'h  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1xg^;3m
2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;xaOv e;9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment FU/yJy  
　　主营业务收入 Sales \)859x&(  
　　主营业务成本 Cost of sales PI
~LbDE  
　　主营业务税金及附加 Sales tax 7q?u`3l  
　　营业费用 Operating expenses ;%P$q9*C  
　　管理费用 General and administrative expenses yaV=e1W  
　　财务费用 Financial expenses pisjfNT`o  
　　投资收益 Investment income eSf e s  
　　其他业务收入 Other operating income &WAO.* :y  
　　营业外收入 Non-operating income E;\XZ<E  
　　补贴收入 Subsidy income B MU@J  
　　其他业务支出 Other operating expenses A,D67G<v`  
　　营业外支出 Non-operating expenses 2T/C!^iJ)  
　　所得税 Income tax o.U$\9MNP  
　　直接人工成本差异(direct labor variance) HVaWv].  
　　直接材料成本差异(direct material variance) ^G%Bj`%  
　　在产品计价(work-in-process costing) gv$6\1  
　　联产品成本计算(joint products costing) o8\@R  
　　生产成本汇总程序(accumulation process of procluction cost) J&UFP{)  
　　制造费用差异(manufacturing expenses variance) =t1.j=oC  
　　实际成本与估计成本(actual cost and estimated cost) LcCb[r  
　　工资费用分配(salary costs allocation) ^p(t*%LM  
　　成本曲线(cost curve) e:}8|e~T  
　　农业生产成本(agriculture production cost) X_|W
#IM*+  
　　原始成本和重置成本(original cost and replacement cost) Dt?O_Bdv[  
　　工程施工成本 z52T"uW  
　　直接成本与间接成本(direct cost and indirect cost) QA7SQ cd,  
　　可控成本(controllable cost) U*F
|Z4{W  
　　制造费用分配(manufacturing expenses allocation) qCK)FOU  
　　理论成本与应用成本(theory cost and practice cost) q+2yp&zF  
　　辅助生产成本分配(auxiliary production cost allocation) *u.6,jw  
　　期间,费用 |eL&hwqzG  
　　成本控制程序(procedure of cost control) K1#Y{k5D}  
　　成本记录(cost entry, cost recorder cost agenda) J7X-=E D  
　　成本计算分批法(job costing method) j
eF1{%  
　　成本计算分步法 lQQXV5NV  
　　直接人工成本差异(direct labor variance) iK{q_f\"  
　　成本控制方法(cost control method)