[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 V}kZowWD  
　　股本 Share capital 0xM\+R~,  
　　已归还投资 Investment returned ^i^/d#  
　　利润分配-其他转入 Profit appropriation - other transfer in bEE'50D  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2 -uL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0)'^vJe  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /r Hd9^Y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &pD6Qq {  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -P<e-V%<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit AVA hS}*t  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4` gAluJ#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _$?SKid|o  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >I3#ALF  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares x%JtI'sg  
　　期初未分配利润 Retained earnings, beginning of the year Vx^+Z,y&QP  
　　资本公积-股本溢价 Capital surplus - share premium iii2nmiK  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4cni_m]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation X99:/3MXB'  
　　资本公积-股权投资准备 Capital surplus - investment reserve )q\|f_  
　　资本公积-拨款转入 Capital surplus - subsidiary mRw &^7r  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation XOzd{  
　　资本公积-其他 Capital surplus - others 54w..8'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Dxu2rz!li-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &C+pen)Z  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve LuB-9[^<  
　　盈余公积-储备基金 Surplus reserve - reserve fund uFIr.U$V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "3A.x1uQ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `2y2Bk  
　　主营业务收入 Sales \4`~J@5Y  
　　主营业务成本 Cost of sales '@h
5j6:2  
　　主营业务税金及附加 Sales tax X9#;quco@  
　　营业费用 Operating expenses I_
IDrS)O  
　　管理费用 General and administrative expenses u|.L73<j%  
　　财务费用 Financial expenses 3PLv;@!#j}  
　　投资收益 Investment income i*' 6"  
　　其他业务收入 Other operating income p*8LS7UT  
　　营业外收入 Non-operating income z ) 2h\S  
　　补贴收入 Subsidy income k1HukGa  
　　其他业务支出 Other operating expenses CfA^Xp@vc  
　　营业外支出 Non-operating expenses N246RV1W  
　　所得税 Income tax s('<ms  
　　直接人工成本差异(direct labor variance) t8,s]I&  
　　直接材料成本差异(direct material variance) jiMI&cl  
　　在产品计价(work-in-process costing) WhsTKy&E  
　　联产品成本计算(joint products costing) Lf|5miO  
　　生产成本汇总程序(accumulation process of procluction cost) 0 V
:z(r  
　　制造费用差异(manufacturing expenses variance) PK@hf[YHe  
　　实际成本与估计成本(actual cost and estimated cost) wIIxs_2Q0c  
　　工资费用分配(salary costs allocation) JB~79Lsdz  
　　成本曲线(cost curve) /AX1LYlr  
　　农业生产成本(agriculture production cost) :4PK4D s7  
　　原始成本和重置成本(original cost and replacement cost) G/Nb@pAy[  
　　工程施工成本 (-tF=wR,W  
　　直接成本与间接成本(direct cost and indirect cost) Q=[AP+
 
　　可控成本(controllable cost) p=vu<xXtD  
　　制造费用分配(manufacturing expenses allocation) _6v|k}tW'Y  
　　理论成本与应用成本(theory cost and practice cost) \-Mzs 0R  
　　辅助生产成本分配(auxiliary production cost allocation) 8r7~ >p~  
　　期间,费用 x'OE},>i  
　　成本控制程序(procedure of cost control) h[M ~cZ{  
　　成本记录(cost entry, cost recorder cost agenda) |'xVU8  
　　成本计算分批法(job costing method) J fFOU!F\  
　　成本计算分步法 `VT[YhO#}  
　　直接人工成本差异(direct labor variance) e#MEDjm/)g  
　　成本控制方法(cost control method)