[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 b
Mgp  
　　股本 Share capital 9)
wjVk  
　　已归还投资 Investment returned 3n X7$$X  
　　利润分配-其他转入 Profit appropriation - other transfer in Z$2mVRS`c  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve SJw0y[IL6(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i3YAK$w;&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Rd2*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >5 Ce/P'R  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _w)0r}{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit XxV]U{i!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZWYwVAo  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x`a@h\n  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S7-?&[oeJ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares { Ke3  
　　期初未分配利润 Retained earnings, beginning of the year -6#i~a]  
　　资本公积-股本溢价 Capital surplus - share premium gJ2R(YMF
 
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Rnj2Q! C2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0\u_\%[  
　　资本公积-股权投资准备 Capital surplus - investment reserve F*}b),  
　　资本公积-拨款转入 Capital surplus - subsidiary s9@IOE GAt  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !iIT X,'8  
　　资本公积-其他 Capital surplus - others .nT "f>S&'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P^+Og_$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;u,5 2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }eBy p  
　　盈余公积-储备基金 Surplus reserve - reserve fund @ @}A\wA-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund z^~fVl  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z3 &8(vw  
　　主营业务收入 Sales 'v4AM@%u  
　　主营业务成本 Cost of sales
%o.+B~r  
　　主营业务税金及附加 Sales tax z.#gpTXD  
　　营业费用 Operating expenses Bf[D&O  
　　管理费用 General and administrative expenses 'M YqCfIK  
　　财务费用 Financial expenses `4XfT.9GT  
　　投资收益 Investment income (n#  
　　其他业务收入 Other operating income 3
vDV   
　　营业外收入 Non-operating income NeUpl./b  
　　补贴收入 Subsidy income f'*HP%+Y  
　　其他业务支出 Other operating expenses ))u$j4V  
　　营业外支出 Non-operating expenses %xL3=4\  
　　所得税 Income tax @ -g^R4e<  
　　直接人工成本差异(direct labor variance) O`H[,+vm[  
　　直接材料成本差异(direct material variance) Wu%;{y~#}  
　　在产品计价(work-in-process costing) {{:MJ\_"h_  
　　联产品成本计算(joint products costing) *F2obpU  
　　生产成本汇总程序(accumulation process of procluction cost) H~&9xtuHN  
　　制造费用差异(manufacturing expenses variance) S =eP/  
　　实际成本与估计成本(actual cost and estimated cost) e(j"u;=  
　　工资费用分配(salary costs allocation) -H{c@hl  
　　成本曲线(cost curve) m&b!\"0  
　　农业生产成本(agriculture production cost) l0Y(9(M@  
　　原始成本和重置成本(original cost and replacement cost) (iH5F9WO  
　　工程施工成本 Z 5_MSPm  
　　直接成本与间接成本(direct cost and indirect cost) +n1}({7m  
　　可控成本(controllable cost) H<dm ;cU  
　　制造费用分配(manufacturing expenses allocation) mii9eZ  
　　理论成本与应用成本(theory cost and practice cost) [BmondOx  
　　辅助生产成本分配(auxiliary production cost allocation) lLoFM  
　　期间,费用
B +_D*a  
　　成本控制程序(procedure of cost control) X=_N7!  
　　成本记录(cost entry, cost recorder cost agenda) v-4eN1OS  
　　成本计算分批法(job costing method) *T*MLD]Q  
　　成本计算分步法 no^I![_M  
　　直接人工成本差异(direct labor variance) H?M8j] R-)  
　　成本控制方法(cost control method)