[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 {M?vBgR\B  
　　股本 Share capital L:k9#6  
　　已归还投资 Investment returned +\{
&2a?  
　　利润分配-其他转入 Profit appropriation - other transfer in JB&\i#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve PT5AA8F  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 60)iw4<wf  
　　利润分配-提取储备基金 Profit appropriation - reserve fund a+9*@z2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0^8)jpL$<9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /De^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~(@ E`s&{  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends |/ |  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W7\&~IWub  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iK IOh('G  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1<h>B:  
　　期初未分配利润 Retained earnings, beginning of the year BkZV!Eg  
　　资本公积-股本溢价 Capital surplus - share premium $L2%u8}8:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z-B%'/.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3tmdi3s  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'vbc#_;  
　　资本公积-拨款转入 Capital surplus - subsidiary V`-vR2(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2Gs$?}"a  
　　资本公积-其他 Capital surplus - others pMJ1v  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hHPs&EA.p  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I Nc^L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _6Eu2|vM&  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6y5A"-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2PR^:h2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -.|4Y#b:&  
　　主营业务收入 Sales z 8*8OWM  
　　主营业务成本 Cost of sales >2?aZ`r+  
　　主营业务税金及附加 Sales tax \@;\t7~  
　　营业费用 Operating expenses er.CDKD%L  
　　管理费用 General and administrative expenses wfjc/u9W6R  
　　财务费用 Financial expenses 4W#
E`9 6u  
　　投资收益 Investment income KA276#  
　　其他业务收入 Other operating income ]O:N-Y  
　　营业外收入 Non-operating income O`$#Pg  
　　补贴收入 Subsidy income cFagz* !  
　　其他业务支出 Other operating expenses fN "tA  
　　营业外支出 Non-operating expenses 1,V`8 [  
　　所得税 Income tax Ji;mHFZ*FU  
　　直接人工成本差异(direct labor variance) M@thI%lR  
　　直接材料成本差异(direct material variance) >l+EJ3W  
　　在产品计价(work-in-process costing) $^tv45  
　　联产品成本计算(joint products costing) w~@-9<^K]v  
　　生产成本汇总程序(accumulation process of procluction cost) P=5NKg  
　　制造费用差异(manufacturing expenses variance) z1!6%W_.  
　　实际成本与估计成本(actual cost and estimated cost) ;_:Ool,  
　　工资费用分配(salary costs allocation) 3[XQR8o  
　　成本曲线(cost curve) SxjCwX">  
　　农业生产成本(agriculture production cost) EHlytG}@  
　　原始成本和重置成本(original cost and replacement cost) /"ymZI!k\  
　　工程施工成本 ZE`lr+_Y  
　　直接成本与间接成本(direct cost and indirect cost) S }>n1F_
 
　　可控成本(controllable cost) Fn^C{p^  
　　制造费用分配(manufacturing expenses allocation) FhIqy %X  
　　理论成本与应用成本(theory cost and practice cost) to6;?uC+|i  
　　辅助生产成本分配(auxiliary production cost allocation) w#^U45y1v  
　　期间,费用 IF@HzT;Q  
　　成本控制程序(procedure of cost control) {$M;H+Foh  
　　成本记录(cost entry, cost recorder cost agenda) -K[782Q  
　　成本计算分批法(job costing method) XW L^  
　　成本计算分步法 >x[`;O4  
　　直接人工成本差异(direct labor variance) AA:no=  
　　成本控制方法(cost control method)