[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 j
}#w)M  
　　股本 Share capital
XMCXQs&  
　　已归还投资 Investment returned 1;* cq  
　　利润分配-其他转入 Profit appropriation - other transfer in B5`EoZ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3RUy,s  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve JB\UKZXw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund kx8G  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NYhB'C2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2zX]\s?3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit k<z)WNBf  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t"sBPLU\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8u"U1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I ! - U'{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )|ccX  
　　期初未分配利润 Retained earnings, beginning of the year #j;^\rSv-  
　　资本公积-股本溢价 Capital surplus - share premium v<k?Vu  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2bz2KB5>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v6|RJt?  
　　资本公积-股权投资准备 Capital surplus - investment reserve Q(
G#W+r  
　　资本公积-拨款转入 Capital surplus - subsidiary y4yhF8E>;U  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation zE*li`@  
　　资本公积-其他 Capital surplus - others cF*TotU_m  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;J'LS  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $yP*jO4i  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sVQ|*0(J0r  
　　盈余公积-储备基金 Surplus reserve - reserve fund \eTwXe]Pv  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _r#Z}HK  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment g_E$=j92v  
　　主营业务收入 Sales P-[-pi@  
　　主营业务成本 Cost of sales _IMW{  
　　主营业务税金及附加 Sales tax Brw@g8w-X  
　　营业费用 Operating expenses cbjs9bu  
　　管理费用 General and administrative expenses m<G,[Yc  
　　财务费用 Financial expenses t mntp
 
　　投资收益 Investment income rE7G{WII  
　　其他业务收入 Other operating income x H4m |  
　　营业外收入 Non-operating income q~Hn-5H4Q  
　　补贴收入 Subsidy income MBK^FR-K  
　　其他业务支出 Other operating expenses /A\8 mL8  
　　营业外支出 Non-operating expenses ;7*[Bcj.  
　　所得税 Income tax - nm"of\o  
　　直接人工成本差异(direct labor variance) -]Bq|qTH[(  
　　直接材料成本差异(direct material variance) =HK!(C  
　　在产品计价(work-in-process costing) [&[k^C5  
　　联产品成本计算(joint products costing) Cl.x'v  
　　生产成本汇总程序(accumulation process of procluction cost) -:^U_FL8un  
　　制造费用差异(manufacturing expenses variance) r+! YIk  
　　实际成本与估计成本(actual cost and estimated cost) 1q\\5A<V  
　　工资费用分配(salary costs allocation) <\y@*fg+  
　　成本曲线(cost curve) O^PKn_OJ  
　　农业生产成本(agriculture production cost) 2ACCh4(/P  
　　原始成本和重置成本(original cost and replacement cost) Eh`7X=Z7E  
　　工程施工成本 CZe ]kXNv  
　　直接成本与间接成本(direct cost and indirect cost) 1#g2A0U,  
　　可控成本(controllable cost) X56q-|  
　　制造费用分配(manufacturing expenses allocation) T.F!+  
　　理论成本与应用成本(theory cost and practice cost) l9~e". ~'  
　　辅助生产成本分配(auxiliary production cost allocation) h f)?1z4  
　　期间,费用 3Aip}<1  
　　成本控制程序(procedure of cost control) 0JS?;fk  
　　成本记录(cost entry, cost recorder cost agenda) t,Lrfv])  
　　成本计算分批法(job costing method) T"Y+m-<%  
　　成本计算分步法 A|[?#S((]  
　　直接人工成本差异(direct labor variance) # +>oZWVc  
　　成本控制方法(cost control method)