[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 "\vQVZd-E  
　　股本 Share capital 0nBDF79  
　　已归还投资 Investment returned J8@.qC'!  
　　利润分配-其他转入 Profit appropriation - other transfer in [
zq2h3r  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k VCWyZh4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]1zud  
　　利润分配-提取储备基金 Profit appropriation - reserve fund \N-3JOVy  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'C`Ykjf  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m8 _yorz  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit KT 6ppo  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7;Lv_Y"b  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [+l
6x1Am  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G{,DoCM5WL  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K;Hgq
4  
　　期初未分配利润 Retained earnings, beginning of the year 2yFT` 5+H4  
　　资本公积-股本溢价 Capital surplus - share premium j[mII5e7g  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -{C Gn5]_#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation d@$bPQQ$,  
　　资本公积-股权投资准备 Capital surplus - investment reserve 8mLW^R:`  
　　资本公积-拨款转入 Capital surplus - subsidiary =_j<x$,b-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation G; exH$y  
　　资本公积-其他 Capital surplus - others 9 !UNO  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8QL=%Pv  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve BHU$QX  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N^wHO<IO1  
　　盈余公积-储备基金 Surplus reserve - reserve fund \Wg_ gA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4Z=`;  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &w`DF,k|  
　　主营业务收入 Sales 8D@
Jd  
　　主营业务成本 Cost of sales dIh+h|:  
　　主营业务税金及附加 Sales tax ^~vM*.j~j  
　　营业费用 Operating expenses j+3
rS  
　　管理费用 General and administrative expenses f
8WI@]1F  
　　财务费用 Financial expenses {_Ll'S  
　　投资收益 Investment income Ahba1\,N$  
　　其他业务收入 Other operating income O^6anUV0  
　　营业外收入 Non-operating income 01&E.A  
　　补贴收入 Subsidy income <s\ZqL$f  
　　其他业务支出 Other operating expenses ~#P]NWW%.  
　　营业外支出 Non-operating expenses ^A=tk!C  
　　所得税 Income tax |'P$zMAF  
　　直接人工成本差异(direct labor variance) &%@O V:C  
　　直接材料成本差异(direct material variance) ."O%pL]!/b  
　　在产品计价(work-in-process costing) !J!&JQ|  
　　联产品成本计算(joint products costing) B/;'D7i|S  
　　生产成本汇总程序(accumulation process of procluction cost) .m\0<8C
 
　　制造费用差异(manufacturing expenses variance) '|yCDBu  
　　实际成本与估计成本(actual cost and estimated cost) E8R;S}PA
 
　　工资费用分配(salary costs allocation) d+5~^\lV  
　　成本曲线(cost curve) kw#-\RR_c  
　　农业生产成本(agriculture production cost) S3WUccv  
　　原始成本和重置成本(original cost and replacement cost) q &{<HcP  
　　工程施工成本 IoK/2Gp  
　　直接成本与间接成本(direct cost and indirect cost) gX-hYQrC  
　　可控成本(controllable cost) KUm?gFh  
　　制造费用分配(manufacturing expenses allocation) goF87^M  
　　理论成本与应用成本(theory cost and practice cost) v[8+fd)}S  
　　辅助生产成本分配(auxiliary production cost allocation) $?k]KD  
　　期间,费用 aHYISjZ]>  
　　成本控制程序(procedure of cost control) [.Kp/,JY  
　　成本记录(cost entry, cost recorder cost agenda) bX:h"6{=R  
　　成本计算分批法(job costing method) %m[ZU<v  
　　成本计算分步法 U~"Y8g#qgy  
　　直接人工成本差异(direct labor variance) 4*E5@{D  
　　成本控制方法(cost control method)