[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@Orrz2q#  
　　股本 Share capital +6;OB@  
　　已归还投资 Investment returned Uc6U!X  
　　利润分配-其他转入 Profit appropriation - other transfer in \\/X+4|o'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .4^Paxz  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yGD0}\!n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund d

->b9  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t 1&p> v  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ntF(K/~Y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 9Q.j <  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends z?gJHN<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |QzPY8B9O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Yb6\+}th  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _n_i*p '2  
　　期初未分配利润 Retained earnings, beginning of the year DX!$k[  
　　资本公积-股本溢价 Capital surplus - share premium }>OE"#si  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [wu%t8O2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation | 'z)RFqj  
　　资本公积-股权投资准备 Capital surplus - investment reserve #`W8-w  
　　资本公积-拨款转入 Capital surplus - subsidiary 6XG+YIG6w  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation '{+hti,Lh  
　　资本公积-其他 Capital surplus - others a%]p*X!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hT Xc0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ec[:6}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jxoEOE A  
　　盈余公积-储备基金 Surplus reserve - reserve fund #/ 4Wcz<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund g_x<+3a  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment stDn{x.
 
　　主营业务收入 Sales "*T)L<G  
　　主营业务成本 Cost of sales +X?jf. 4  
　　主营业务税金及附加 Sales tax xz%ig^L  
　　营业费用 Operating expenses bc"{ZL!C  
　　管理费用 General and administrative expenses O:U@m@7  
　　财务费用 Financial expenses tT v@8f  
　　投资收益 Investment income vd;wQ  
　　其他业务收入 Other operating income 6%'{Cq1DE  
　　营业外收入 Non-operating income LNg1q1P3  
　　补贴收入 Subsidy income dqkkA/1  
　　其他业务支出 Other operating expenses '
Oc8[8   
　　营业外支出 Non-operating expenses [L\w]6  
　　所得税 Income tax dn5v|[dJ  
　　直接人工成本差异(direct labor variance) YM;^c% _7  
　　直接材料成本差异(direct material variance) Q\rqG  
　　在产品计价(work-in-process costing) af_zZf!0  
　　联产品成本计算(joint products costing) F+6ZD5/  
　　生产成本汇总程序(accumulation process of procluction cost) -@73"w/  
　　制造费用差异(manufacturing expenses variance) 2KG j !w  
　　实际成本与估计成本(actual cost and estimated cost) ZD<,h` lZ  
　　工资费用分配(salary costs allocation) *[U:'o`67  
　　成本曲线(cost curve) H{V-C_  
　　农业生产成本(agriculture production cost) m0edkt-x  
　　原始成本和重置成本(original cost and replacement cost) CVUDN2  
　　工程施工成本 FFkG,XH  
　　直接成本与间接成本(direct cost and indirect cost) 5bAXa2V t  
　　可控成本(controllable cost) y, Z
#?O  
　　制造费用分配(manufacturing expenses allocation) \x+DEy'4;5  
　　理论成本与应用成本(theory cost and practice cost) %MIu;u FR  
　　辅助生产成本分配(auxiliary production cost allocation) 9@j~1G%^  
　　期间,费用 m<yA] ';s  
　　成本控制程序(procedure of cost control) s=$7lYX  
　　成本记录(cost entry, cost recorder cost agenda) 3xe8DD  
　　成本计算分批法(job costing method) }iC~B}  
　　成本计算分步法 Brl6r8LGi  
　　直接人工成本差异(direct labor variance) /X:lt^?%I  
　　成本控制方法(cost control method)