[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 !5 ?<QKOe  
　　股本 Share capital RR2M+
vQ  
　　已归还投资 Investment returned 2?F?C  
　　利润分配-其他转入 Profit appropriation - other transfer in [9d\WPLC  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve RdB,;Um9f  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t>P[Yld"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund w oa|h"T  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :w]NN\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;6$W-W _  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A p~6Vu  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends LJA uTg  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _7b4+ L  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7^;-[?l  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares M?5voV*  
　　期初未分配利润 Retained earnings, beginning of the year P{HR='2  
　　资本公积-股本溢价 Capital surplus - share premium @~&|BvK% \  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <qVOd.9c  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )-m/(-  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0v#p4@Z  
　　资本公积-拨款转入 Capital surplus - subsidiary ]E.\ |I(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .l,]yWwfK  
　　资本公积-其他 Capital surplus - others 5&.I9}[)j  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve uqVarRi$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <sn,X0W  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve # \ECQF  
　　盈余公积-储备基金 Surplus reserve - reserve fund {mY=LaS<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _q4Yq'dI  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8@ S@^C*F  
　　主营业务收入 Sales XT
\2  
　　主营业务成本 Cost of sales *TrpW?]Y&  
　　主营业务税金及附加 Sales tax >U.7>K V&  
　　营业费用 Operating expenses pd|l&xvka  
　　管理费用 General and administrative expenses b\t?5z-Z  
　　财务费用 Financial expenses J\FLIw4  
　　投资收益 Investment income 3vkzN  
　　其他业务收入 Other operating income 21my9Ui]  
　　营业外收入 Non-operating income :Dfl,=S  
　　补贴收入 Subsidy income e0]#vqdO  
　　其他业务支出 Other operating expenses l3+G]C&<  
　　营业外支出 Non-operating expenses T+PERz(  
　　所得税 Income tax 9I}Uh#]k<  
　　直接人工成本差异(direct labor variance) S_ra8HY8  
　　直接材料成本差异(direct material variance) sX]gL  
　　在产品计价(work-in-process costing) oN)I3wO$  
　　联产品成本计算(joint products costing) ,4k3C#!.i  
　　生产成本汇总程序(accumulation process of procluction cost) <nK@+4EH"o  
　　制造费用差异(manufacturing expenses variance) zcu z @  
　　实际成本与估计成本(actual cost and estimated cost) TEbIU8{Y  
　　工资费用分配(salary costs allocation) 7q:;3;"9  
　　成本曲线(cost curve) aW
Njl  
　　农业生产成本(agriculture production cost) F$'po#  
　　原始成本和重置成本(original cost and replacement cost) l3y}nh+ 8  
　　工程施工成本 -c{Y+M`  
　　直接成本与间接成本(direct cost and indirect cost) P F);KQ  
　　可控成本(controllable cost) IpM"k)HR  
　　制造费用分配(manufacturing expenses allocation) T+S\
'f\  
　　理论成本与应用成本(theory cost and practice cost) ^Nt^.xi7  
　　辅助生产成本分配(auxiliary production cost allocation) 2Ima15^+F  
　　期间,费用 E&Zt<pRf;2  
　　成本控制程序(procedure of cost control) UGvUU<N|N  
　　成本记录(cost entry, cost recorder cost agenda) =>JA; ft  
　　成本计算分批法(job costing method) 7#N ?{3i  
　　成本计算分步法 +jS<n13T  
　　直接人工成本差异(direct labor variance) 1@}<CWE9  
　　成本控制方法(cost control method)