[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 0r=Lilu{q  
　　股本 Share capital N_r*Ig  
　　已归还投资 Investment returned "O|fX\}5  
　　利润分配-其他转入 Profit appropriation - other transfer in _ #l b\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Pwz^{*u]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h{ce+~X  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^LT9t2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Af0E_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9&'Mb[C`"  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Z[`J'}?|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :"O=/p+*Us  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $X~=M_W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mXF pGo5 s  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares b)w3 G%Xx  
　　期初未分配利润 Retained earnings, beginning of the year Z/uRz]Hi  
　　资本公积-股本溢价 Capital surplus - share premium 5 |C;]pq  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve g)&-S3\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =GM!M@~,Ab  
　　资本公积-股权投资准备 Capital surplus - investment reserve }+#ag:M  
　　资本公积-拨款转入 Capital surplus - subsidiary o<P%|>qX  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9LJ/m\bi  
　　资本公积-其他 Capital surplus - others +I\bs.84  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W.:kE|a.g  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dGh<R|U3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WM=kr$/3  
　　盈余公积-储备基金 Surplus reserve - reserve fund q}BQu@'H  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +bf%]   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )vGRfFjw_  
　　主营业务收入 Sales <)n 
  
　　主营业务成本 Cost of sales PLo.q|%  
　　主营业务税金及附加 Sales tax S%xGXmZ  
　　营业费用 Operating expenses s[s6E`Q  
　　管理费用 General and administrative expenses N}FG%a  
　　财务费用 Financial expenses J;q3 fa  
　　投资收益 Investment income (%+DE4?  
　　其他业务收入 Other operating income &|E2L1  
　　营业外收入 Non-operating income " 31C 8  
　　补贴收入 Subsidy income #2HygS  
　　其他业务支出 Other operating expenses 'T|.<u@~  
　　营业外支出 Non-operating expenses <"[}8  
　　所得税 Income tax ha8do^x  
　　直接人工成本差异(direct labor variance) 2,QkktJLo  
　　直接材料成本差异(direct material variance) s^KxAw_IV  
　　在产品计价(work-in-process costing) Ha C?,  
　　联产品成本计算(joint products costing) & bw1  
　　生产成本汇总程序(accumulation process of procluction cost) ax>c&%vo  
　　制造费用差异(manufacturing expenses variance) #{ Uk4  
　　实际成本与估计成本(actual cost and estimated cost) 6gR= e+  
　　工资费用分配(salary costs allocation) bh7 1Zu  
　　成本曲线(cost curve) v@t*iDa?7  
　　农业生产成本(agriculture production cost) Zp_ _  
　　原始成本和重置成本(original cost and replacement cost) ^jmnE.8R  
　　工程施工成本 #sqD
Z]\B  
　　直接成本与间接成本(direct cost and indirect cost) F~l3?3ZV  
　　可控成本(controllable cost) 1;:2 
=8  
　　制造费用分配(manufacturing expenses allocation) ]-PF?8  
　　理论成本与应用成本(theory cost and practice cost) Y6D=tb  
　　辅助生产成本分配(auxiliary production cost allocation) p6HZ2Q:a  
　　期间,费用 2Vu|uZd  
　　成本控制程序(procedure of cost control) *!s4#|h  
　　成本记录(cost entry, cost recorder cost agenda) giu~"#0/F  
　　成本计算分批法(job costing method) o$-8V:)6d  
　　成本计算分步法 @JEr/yy  
　　直接人工成本差异(direct labor variance) #JLDj(a?  
　　成本控制方法(cost control method)