[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 x=Aq5*A0  
　　股本 Share capital ny%$BQM=  
　　已归还投资 Investment returned G!`PP  
　　利润分配-其他转入 Profit appropriation - other transfer in 76o3Sge:  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !7f,gvk  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^9`|QF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund HOx+umjxW  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Qqi?DW1)-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z9:yt5ar  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit GKbbwT0T|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends fLpWTkr0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .R@s6}C`}=  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2">de/jS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j7 ^A%9  
　　期初未分配利润 Retained earnings, beginning of the year [K@(,/$  
　　资本公积-股本溢价 Capital surplus - share premium ,N_/J4Us  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ie11syhV"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation >S-JAPuO  
　　资本公积-股权投资准备 Capital surplus - investment reserve D66NF;7q  
　　资本公积-拨款转入 Capital surplus - subsidiary "hQGk  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?K;l 5$?%  
　　资本公积-其他 Capital surplus - others @( \R@
`#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5*f54g"'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z^}[CQ&Am  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %Oo f/q  
　　盈余公积-储备基金 Surplus reserve - reserve fund @ze2'56F }  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund H2oxD$s  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z(8G=C  
　　主营业务收入 Sales pGfGGY>i%  
　　主营业务成本 Cost of sales -Bl^TT  
　　主营业务税金及附加 Sales tax +I-BqA9  
　　营业费用 Operating expenses 7AS_Aw1L  
　　管理费用 General and administrative expenses `a:3S@n(}  
　　财务费用 Financial expenses kt0xR)gU  
　　投资收益 Investment income L,.AY?)+7  
　　其他业务收入 Other operating income |V4<eF-0
S  
　　营业外收入 Non-operating income ar\K8mj  
　　补贴收入 Subsidy income `|Hk+V  
　　其他业务支出 Other operating expenses +zd/<  
　　营业外支出 Non-operating expenses YF-A8gXS  
　　所得税 Income tax %.D!J",\/K  
　　直接人工成本差异(direct labor variance) ";7xE#jRk  
　　直接材料成本差异(direct material variance) *Wvk~  
　　在产品计价(work-in-process costing) *sZH3:  
　　联产品成本计算(joint products costing) !Vg=l[  
　　生产成本汇总程序(accumulation process of procluction cost) $+f=l~/s  
　　制造费用差异(manufacturing expenses variance) ;BqCjS%`N  
　　实际成本与估计成本(actual cost and estimated cost) Qclq^|O0  
　　工资费用分配(salary costs allocation) /M::x+/T  
　　成本曲线(cost curve) }vh4ix  
　　农业生产成本(agriculture production cost) ^-Ygh[x  
　　原始成本和重置成本(original cost and replacement cost) K9.Gjw  
　　工程施工成本 ^a`3)WBv8  
　　直接成本与间接成本(direct cost and indirect cost) U PP"-`t  
　　可控成本(controllable cost) XXhN;-p  
　　制造费用分配(manufacturing expenses allocation) Ll-QhcC$  
　　理论成本与应用成本(theory cost and practice cost) SASLeGaV  
　　辅助生产成本分配(auxiliary production cost allocation) ^[r1Dk  
　　期间,费用 ?]D))_|G  
　　成本控制程序(procedure of cost control) Rzh.zvxTp  
　　成本记录(cost entry, cost recorder cost agenda) '<YBoU{e*  
　　成本计算分批法(job costing method) 2IE\O8b  
　　成本计算分步法 i\l}M]Z#  
　　直接人工成本差异(direct labor variance) $i6z)]rjg  
　　成本控制方法(cost control method)