[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 0^l%j8 /  
　　股本 Share capital p{tK_ZBy]c  
　　已归还投资 Investment returned p,!$/Q+l  
　　利润分配-其他转入 Profit appropriation - other transfer in >fs2kha  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lK(Fg  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @wN G  
　　利润分配-提取储备基金 Profit appropriation - reserve fund z@U}~TvP  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WZewPn>#q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Gt-UJ-RR y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -j`LhS
~|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \~DM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x\\7G^$<h  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Zq"7,z7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A o/vp-e  
　　期初未分配利润 Retained earnings, beginning of the year m VxO$A,  
　　资本公积-股本溢价 Capital surplus - share premium u=NG6
G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T3,1m= S  
　　资本公积-接受现金捐赠 Capital surplus - cash donation + ,4" u  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~(X(&  
　　资本公积-拨款转入 Capital surplus - subsidiary r@}bDkx  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0!GAk  
　　资本公积-其他 Capital surplus - others dQ :cYNm  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4_=Ja2v8;`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve AR&:Q4r|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WlwY <)  
　　盈余公积-储备基金 Surplus reserve - reserve fund '\7G@g?UZ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund yI;"9G  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment k4\UK#ODe  
　　主营业务收入 Sales OSDy'@   
　　主营业务成本 Cost of sales 4,P bg|  
　　主营业务税金及附加 Sales tax b]fzRdhl  
　　营业费用 Operating expenses WNX5iwm  
　　管理费用 General and administrative expenses L8$1K&!  
　　财务费用 Financial expenses S-Fo  
　　投资收益 Investment income Tx >K:`oB  
　　其他业务收入 Other operating income h0|}TV^UJ  
　　营业外收入 Non-operating income E5GJi  
　　补贴收入 Subsidy income p~jlx~1-]  
　　其他业务支出 Other operating expenses blt'={Z?.x  
　　营业外支出 Non-operating expenses qRB7Ec_  
　　所得税 Income tax  Lc2QXeo8  
　　直接人工成本差异(direct labor variance) 1Y/$,O a5  
　　直接材料成本差异(direct material variance) p.K*UP  
　　在产品计价(work-in-process costing) TJ_=1Y@z  
　　联产品成本计算(joint products costing) KG9t3<-`  
　　生产成本汇总程序(accumulation process of procluction cost) C"pB"^0  
　　制造费用差异(manufacturing expenses variance) Qu\@Y[eia5  
　　实际成本与估计成本(actual cost and estimated cost) Zj9c9  
　　工资费用分配(salary costs allocation) l|`^*%W@u6  
　　成本曲线(cost curve) 9";sMB}W*  
　　农业生产成本(agriculture production cost) #2p#VQh  
　　原始成本和重置成本(original cost and replacement cost) Nh!_l  
　　工程施工成本 tjnPyaJEl  
　　直接成本与间接成本(direct cost and indirect cost) sfD5!Z9#1  
　　可控成本(controllable cost) F`+\>ae$h  
　　制造费用分配(manufacturing expenses allocation) d5m `Bm-{  
　　理论成本与应用成本(theory cost and practice cost) q0xjA  
　　辅助生产成本分配(auxiliary production cost allocation) J5p8n
mb  
　　期间,费用 X]j)+DX>  
　　成本控制程序(procedure of cost control) hvV_xD8|  
　　成本记录(cost entry, cost recorder cost agenda) :z"!kzdJ  
　　成本计算分批法(job costing method) DocbxB={I  
　　成本计算分步法 cu9Qwm  
　　直接人工成本差异(direct labor variance) ]7GlO9  
　　成本控制方法(cost control method)