[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 7%X$6N-X  
　　股本 Share capital ]
p~XTZgW  
　　已归还投资 Investment returned J &c}z4  
　　利润分配-其他转入 Profit appropriation - other transfer in +s`n]1HC  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Es?~Dd  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve P
S>k67sI  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !=ZbBUJF  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s3q65%D  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %;gD_H4mm  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [Ga9^e$Zv  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends doG&qXw  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &AW?!rH  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ='~C$%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares b.$Gc!g  
　　期初未分配利润 Retained earnings, beginning of the year K%S k
{'  
　　资本公积-股本溢价 Capital surplus - share premium *'Ch(c:rtH  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JI K;/1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8G9V8hS1#B  
　　资本公积-股权投资准备 Capital surplus - investment reserve t&ngOF  
　　资本公积-拨款转入 Capital surplus - subsidiary K{N#^L!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q|:\  
　　资本公积-其他 Capital surplus - others )5B90[M|t  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve " 4s,a  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m|'TPy  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fuQ?@F  
　　盈余公积-储备基金 Surplus reserve - reserve fund sURHj&:t|  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^}9Aq $R  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment VaH#~!  
　　主营业务收入 Sales I9_tD@s"(  
　　主营业务成本 Cost of sales /+%1Kq.hP  
　　主营业务税金及附加 Sales tax Up`zVN59.  
　　营业费用 Operating expenses *2@Ne[dYEF  
　　管理费用 General and administrative expenses I(pU_7mw  
　　财务费用 Financial expenses X)`?P*[  
　　投资收益 Investment income Kx ';mgG#$  
　　其他业务收入 Other operating income  u"tv6Qp  
　　营业外收入 Non-operating income je.mX/Lpj  
　　补贴收入 Subsidy income +,If|5>(  
　　其他业务支出 Other operating expenses FD[*mCGZ  
　　营业外支出 Non-operating expenses Z?X ^7<  
　　所得税 Income tax pS9CtQqvgy  
　　直接人工成本差异(direct labor variance) B2VUH..am  
　　直接材料成本差异(direct material variance) IeE+h-3p  
　　在产品计价(work-in-process costing) \#  
　　联产品成本计算(joint products costing) W&)OiZN  
　　生产成本汇总程序(accumulation process of procluction cost) s>^*GQw  
　　制造费用差异(manufacturing expenses variance) 6dV92:  
　　实际成本与估计成本(actual cost and estimated cost) qd " *Td  
　　工资费用分配(salary costs allocation) PoQ@9 A  
　　成本曲线(cost curve) C^]bXIb  
　　农业生产成本(agriculture production cost) 3Cq17A 9  
　　原始成本和重置成本(original cost and replacement cost) tvZpm@1  
　　工程施工成本 8&B{bS  
　　直接成本与间接成本(direct cost and indirect cost) HX?5O$<<N  
　　可控成本(controllable cost) %=%jy  
　　制造费用分配(manufacturing expenses allocation) p\~ lPXK  
　　理论成本与应用成本(theory cost and practice cost) "C%;9_ig$  
　　辅助生产成本分配(auxiliary production cost allocation) }fUV*U:
3  
　　期间,费用 vV,H@WK  
　　成本控制程序(procedure of cost control) ybcQ,e  
　　成本记录(cost entry, cost recorder cost agenda) 5Tkh6s  
　　成本计算分批法(job costing method) 2 ES .)pQ  
　　成本计算分步法 =DUs QN!  
　　直接人工成本差异(direct labor variance) R2-OT5Ej  
　　成本控制方法(cost control method)