[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 T'9ZR,{F  
　　股本 Share capital J$Z=`=]t+  
　　已归还投资 Investment returned s3HVX'  
　　利润分配-其他转入 Profit appropriation - other transfer in Jy5sZ}t[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve baBBn%_V  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2 /FQ;<L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund jMgXIK\  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w8XCU> |  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `J1HQ!Z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .4p3~r?=S  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends i|J%jA  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CJ* D  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HcgvlFb  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |RFBhB/u  
　　期初未分配利润 Retained earnings, beginning of the year 4);_f  
　　资本公积-股本溢价 Capital surplus - share premium r/2= nE  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z@yTkH_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation .^?zdW  
　　资本公积-股权投资准备 Capital surplus - investment reserve tO&ffZP8$  
　　资本公积-拨款转入 Capital surplus - subsidiary 6Q^~O*cw  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Lm TFvZ  
　　资本公积-其他 Capital surplus - others =j62tDS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G
q^vto  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L-T,[;bl  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H+4j.eVzZU  
　　盈余公积-储备基金 Surplus reserve - reserve fund P(hGkY=(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund hbJ>GSoZ,  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ` y\)X C7  
　　主营业务收入 Sales O\6U2b~  
　　主营业务成本 Cost of sales 'v"=  
　　主营业务税金及附加 Sales tax X` zWw_i  
　　营业费用 Operating expenses Ot2o=^Ng  
　　管理费用 General and administrative expenses 5~|{:29X  
　　财务费用 Financial expenses xWxc1tT`  
　　投资收益 Investment income Mf1(4F  
　　其他业务收入 Other operating income q`VL i  
　　营业外收入 Non-operating income rZ~w_DK*  
　　补贴收入 Subsidy income 2yZr!Rb~*  
　　其他业务支出 Other operating expenses 1z?}'&:  
　　营业外支出 Non-operating expenses }d<R 5  
　　所得税 Income tax qI+2,6 sGI  
　　直接人工成本差异(direct labor variance) d9K8[Q5^3  
　　直接材料成本差异(direct material variance) `ePC$Ovn  
　　在产品计价(work-in-process costing) Nc ;O)K!FH  
　　联产品成本计算(joint products costing) >?, Zn  
　　生产成本汇总程序(accumulation process of procluction cost) T3X'73M  
　　制造费用差异(manufacturing expenses variance) j*jUcD*  
　　实际成本与估计成本(actual cost and estimated cost) rO'DT{Yt  
　　工资费用分配(salary costs allocation) #z|Q $  
　　成本曲线(cost curve) WMSJU/-P  
　　农业生产成本(agriculture production cost) l4OrlS/5  
　　原始成本和重置成本(original cost and replacement cost) aQCu3T  
　　工程施工成本 DxJ;C09xNa  
　　直接成本与间接成本(direct cost and indirect cost) tAdE<) .!  
　　可控成本(controllable cost) !+eH8  
　　制造费用分配(manufacturing expenses allocation) A&Y5z[p  
　　理论成本与应用成本(theory cost and practice cost) qCV<-o  
　　辅助生产成本分配(auxiliary production cost allocation) qqrj I.  
　　期间,费用 '<R>cN"  
　　成本控制程序(procedure of cost control) ^"WVE["  
　　成本记录(cost entry, cost recorder cost agenda) M|WBJ'#x0  
　　成本计算分批法(job costing method) |A8@r&  
　　成本计算分步法 hF%M!otcJ-  
　　直接人工成本差异(direct labor variance) $ik*!om5  
　　成本控制方法(cost control method)