[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&#R%D  
　　股本 Share capital ?1**@E0  
　　已归还投资 Investment returned :m<#\!?  
　　利润分配-其他转入 Profit appropriation - other transfer in +(Jh$b_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7M~/[f7Z{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `i!fg\qnK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~sdM~9@ '  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _:%i6c*"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (' 2Z&5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >[ g=G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends xX@9wNYD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "y60YYn-#J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends  "8Lv  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares pwRCfR)"X  
　　期初未分配利润 Retained earnings, beginning of the year ]
_`ICS  
　　资本公积-股本溢价 Capital surplus - share premium [{: l ?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dl(!{tZ#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0]zMb^wo  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6),!sO?  
　　资本公积-拨款转入 Capital surplus - subsidiary %a]Imsm  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation K'y|_XsBB)  
　　资本公积-其他 Capital surplus - others 8~F?%!X  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i7e_ ~K  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve . I."q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %/d1x  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,20l` :  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7nsovWp  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment !="8ok+  
　　主营业务收入 Sales D=S
jCmG  
　　主营业务成本 Cost of sales ?Iu=os>*  
　　主营业务税金及附加 Sales tax }D-jTZlC  
　　营业费用 Operating expenses OuKRaZ  
　　管理费用 General and administrative expenses !JBj%|!  
　　财务费用 Financial expenses P&yB( M-z  
　　投资收益 Investment income GE? \Vm  
　　其他业务收入 Other operating income vpC?JXz=H  
　　营业外收入 Non-operating income y8Rq2jI;(e  
　　补贴收入 Subsidy income c& K`t  
　　其他业务支出 Other operating expenses L#%)@  
　　营业外支出 Non-operating expenses l&5Tft  
　　所得税 Income tax /.~zk(-&h  
　　直接人工成本差异(direct labor variance) nb ?(zDJ8  
　　直接材料成本差异(direct material variance) 5vLA)Al3  
　　在产品计价(work-in-process costing) sY1.z5"Mm  
　　联产品成本计算(joint products costing) N( f0,  
　　生产成本汇总程序(accumulation process of procluction cost) clk]JA (  
　　制造费用差异(manufacturing expenses variance) *U$%mZS]1  
　　实际成本与估计成本(actual cost and estimated cost) 8c>xgFWp9  
　　工资费用分配(salary costs allocation) 2
qQ;U?:q  
　　成本曲线(cost curve) 2XEE/]^  
　　农业生产成本(agriculture production cost) X3~`~J  
　　原始成本和重置成本(original cost and replacement cost) xZY7X&C4  
　　工程施工成本 P#V}l'j(<a  
　　直接成本与间接成本(direct cost and indirect cost) `2]TPaWGh  
　　可控成本(controllable cost) [7NO !^  
　　制造费用分配(manufacturing expenses allocation) :i|]iXE I"  
　　理论成本与应用成本(theory cost and practice cost) J/3$I  
　　辅助生产成本分配(auxiliary production cost allocation) :^-\KE`3  
　　期间,费用 d\zUtcJwC  
　　成本控制程序(procedure of cost control) ZU vc|5]  
　　成本记录(cost entry, cost recorder cost agenda) a!f71k r  
　　成本计算分批法(job costing method) ~Orz<%k.  
　　成本计算分步法 bkz/V/Y  
　　直接人工成本差异(direct labor variance) \#I
Kirf?  
　　成本控制方法(cost control method)