[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 `Mj>t(  
　　股本 Share capital UA@(D  
　　已归还投资 Investment returned F/BB]gUB  
　　利润分配-其他转入 Profit appropriation - other transfer in FbxrBM  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K
jK.Sv{N  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve k@HV wK'y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund \^7D%a=;C  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Gn}G$uk61  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y7[D9Zv Z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit :by EXe;3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends X%iiz  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v6r,2Va/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yht|0mZV  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fB~BVYi  
　　期初未分配利润 Retained earnings, beginning of the year Ja$Ple*XU8  
　　资本公积-股本溢价 Capital surplus - share premium )n8(U%q$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }u"iA^'Ot  
　　资本公积-接受现金捐赠 Capital surplus - cash donation tbbZGyg5b  
　　资本公积-股权投资准备 Capital surplus - investment reserve AcF6p)@_  
　　资本公积-拨款转入 Capital surplus - subsidiary 3LT[?C]H$  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _T,X z_  
　　资本公积-其他 Capital surplus - others "P4#Q_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;MD6iBD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -oSfp23u  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U-uBz4Gha  
　　盈余公积-储备基金 Surplus reserve - reserve fund @9yY`\"ed  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund s*A#;  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment F(jvdq  
　　主营业务收入 Sales h_O6Z2J1  
　　主营业务成本 Cost of sales 3ya _47D  
　　主营业务税金及附加 Sales tax :aYbP,mE  
　　营业费用 Operating expenses ,MH9e!  
　　管理费用 General and administrative expenses E_t ^osY&  
　　财务费用 Financial expenses @EPO\\C"f  
　　投资收益 Investment income !3Xu#^Xxj  
　　其他业务收入 Other operating income )_$F/ug  
　　营业外收入 Non-operating income >Q159
qZ  
　　补贴收入 Subsidy income ZM:!LkK  
　　其他业务支出 Other operating expenses Qyn~Vu43  
　　营业外支出 Non-operating expenses Q&p'\6~  
　　所得税 Income tax 7WuhYJbf  
　　直接人工成本差异(direct labor variance) tvh)N{j  
　　直接材料成本差异(direct material variance) @qC](5|TQ  
　　在产品计价(work-in-process costing) Knd2s~S  
　　联产品成本计算(joint products costing) Tnw0S8M  
　　生产成本汇总程序(accumulation process of procluction cost) N{6 -rR  
　　制造费用差异(manufacturing expenses variance) Qw&It  
　　实际成本与估计成本(actual cost and estimated cost) q|Oz   
　　工资费用分配(salary costs allocation) C_c*21X  
　　成本曲线(cost curve) okl*pA)  
　　农业生产成本(agriculture production cost) *|Cmm>z"7  
　　原始成本和重置成本(original cost and replacement cost) n*7Ytz3#'  
　　工程施工成本 )ad-p.Hus  
　　直接成本与间接成本(direct cost and indirect cost) V/ a!&_""  
　　可控成本(controllable cost) OQ,KQ\  
　　制造费用分配(manufacturing expenses allocation) EX]LH({?+L  
　　理论成本与应用成本(theory cost and practice cost) y81B3`@  
　　辅助生产成本分配(auxiliary production cost allocation) dd$}FlT  
　　期间,费用 #x)lN  
　　成本控制程序(procedure of cost control) W{z7h[?5,  
　　成本记录(cost entry, cost recorder cost agenda)  Hchh2  
　　成本计算分批法(job costing method) Ucj eB  
　　成本计算分步法 *b< a@  
　　直接人工成本差异(direct labor variance) jrOqspv   
　　成本控制方法(cost control method)