[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 4jNG^@O  
　　股本 Share capital QSw<%pcJE@  
　　已归还投资 Investment returned  /AS aB  
　　利润分配-其他转入 Profit appropriation - other transfer in *T`-|H*6@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mO* ^1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %zBCq"y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0nJE/JZ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xYfD()w<I  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #m<tJnEO  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit GsQ*4=C  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :s={[KBP  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,CvG 20>  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :#5xA?=* S  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Bc7V)YK  
　　期初未分配利润 Retained earnings, beginning of the year dY7'OAUyVl  
　　资本公积-股本溢价 Capital surplus - share premium dq\FBwfe  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vI1i,x#i  
　　资本公积-接受现金捐赠 Capital surplus - cash donation m2~&#c\  
　　资本公积-股权投资准备 Capital surplus - investment reserve B 9R(&<4  
　　资本公积-拨款转入 Capital surplus - subsidiary .IarkeCtb  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ({s6eqMhDd  
　　资本公积-其他 Capital surplus - others l<g5yY yf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T
lZT1H  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `B/0iA  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @"-</x3o  
　　盈余公积-储备基金 Surplus reserve - reserve fund d}'U?6ob  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund N_eX/ux  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment tVuWVJ4M  
　　主营业务收入 Sales +Hvc_Av''  
　　主营业务成本 Cost of sales E/M_lvQ
 
　　主营业务税金及附加 Sales tax 7hP<f}xL  
　　营业费用 Operating expenses k%s_0 @  
　　管理费用 General and administrative expenses \Ig68dFf%  
　　财务费用 Financial expenses fhPk EvJ  
　　投资收益 Investment income +m j*o(  
　　其他业务收入 Other operating income gTl<wo +  
　　营业外收入 Non-operating income M<O{ O}t<  
　　补贴收入 Subsidy income {8$=[;  
　　其他业务支出 Other operating expenses b -ll  
　　营业外支出 Non-operating expenses {7u[1[L1  
　　所得税 Income tax S$)*&46g  
　　直接人工成本差异(direct labor variance) r ={c,i  
　　直接材料成本差异(direct material variance) Hnknly  
　　在产品计价(work-in-process costing) q<y#pL=k"*  
　　联产品成本计算(joint products costing) z>sbr<doa  
　　生产成本汇总程序(accumulation process of procluction cost) 8Jf.ECQT  
　　制造费用差异(manufacturing expenses variance) 1"Z@Q`}  
　　实际成本与估计成本(actual cost and estimated cost) +#U|skl  
　　工资费用分配(salary costs allocation) !+>v[(OzM  
　　成本曲线(cost curve) =4V&* go*\  
　　农业生产成本(agriculture production cost) S/|,u`g-  
　　原始成本和重置成本(original cost and replacement cost) $mf u:tbP  
　　工程施工成本 Q!- 0xlx  
　　直接成本与间接成本(direct cost and indirect cost) Jk@]tAwoM  
　　可控成本(controllable cost) d->|EJP  
　　制造费用分配(manufacturing expenses allocation) E_Z{6&r  
　　理论成本与应用成本(theory cost and practice cost) We0.3aG  
　　辅助生产成本分配(auxiliary production cost allocation) \(226^|j  
　　期间,费用 L,y6^J!  
　　成本控制程序(procedure of cost control) sn 7AR88M;  
　　成本记录(cost entry, cost recorder cost agenda) KT]Pw\y5  
　　成本计算分批法(job costing method) +uay(3m((  
　　成本计算分步法 SJD@&m%?[  
　　直接人工成本差异(direct labor variance) #/PAA  
　　成本控制方法(cost control method)