[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 ;! CQFJ=  
　　股本 Share capital xTAC&OCk^[  
　　已归还投资 Investment returned {Ja#pt  
　　利润分配-其他转入 Profit appropriation - other transfer in Z#4? /'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |
n6nRE wW  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )}u.b-Nt.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund xhqIE3gd  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TAzhD.6C  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `?Y/:4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit SrHRpxy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends oz[E>%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Xv:<sX  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y!aq}YS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares IL>Gi`Y&  
　　期初未分配利润 Retained earnings, beginning of the year "2=v?,'t  
　　资本公积-股本溢价 Capital surplus - share premium bR;H@Fdg?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0Y!Bb2m  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <[a9"G7  
　　资本公积-股权投资准备 Capital surplus - investment reserve oPWvZI(\&  
　　资本公积-拨款转入 Capital surplus - subsidiary a_x|PbD  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }"xC1<]  
　　资本公积-其他 Capital surplus - others \>I&UFfH)4  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pQEHWq"Q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :&TOQ<vM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Bxm^Arc>  
　　盈余公积-储备基金 Surplus reserve - reserve fund :5"|iRP'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund OkFq>;{a  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment roRZE[ya  
　　主营业务收入 Sales ;o8cfD.z  
　　主营业务成本 Cost of sales O[`n{Vl/  
　　主营业务税金及附加 Sales tax Iqo4INGIi  
　　营业费用 Operating expenses X8*q[@$  
　　管理费用 General and administrative expenses jRq>Sz{8  
　　财务费用 Financial expenses o
.k#|q  
　　投资收益 Investment income M}@^8  
　　其他业务收入 Other operating income teM&[U  
　　营业外收入 Non-operating income Ye1P5+W(  
　　补贴收入 Subsidy income b/S4b  
　　其他业务支出 Other operating expenses Rmd;ug9  
　　营业外支出 Non-operating expenses ZC0F:=/K  
　　所得税 Income tax <y`yKXzBUV  
　　直接人工成本差异(direct labor variance) R8HA X  
　　直接材料成本差异(direct material variance) P7@qvg  
　　在产品计价(work-in-process costing) qtgj"4,:`  
　　联产品成本计算(joint products costing) `CHgTkv  
　　生产成本汇总程序(accumulation process of procluction cost) $wX5`d1  
　　制造费用差异(manufacturing expenses variance) wmT3 >  
　　实际成本与估计成本(actual cost and estimated cost) 9prG@  
　　工资费用分配(salary costs allocation) (>)Y0ki}  
　　成本曲线(cost curve) LXw&d]P  
　　农业生产成本(agriculture production cost) ][_:{ N/  
　　原始成本和重置成本(original cost and replacement cost) y
)(@  
　　工程施工成本 >GZF\ER  
　　直接成本与间接成本(direct cost and indirect cost) :Eob"WH  
　　可控成本(controllable cost) ;l?>+m@H  
　　制造费用分配(manufacturing expenses allocation) Bpqq-_@  
　　理论成本与应用成本(theory cost and practice cost) VY![VnHsB  
　　辅助生产成本分配(auxiliary production cost allocation) flmcY7ZV  
　　期间,费用 =#>P!  
　　成本控制程序(procedure of cost control) \>jK\j  
　　成本记录(cost entry, cost recorder cost agenda) My5X%)T>P  
　　成本计算分批法(job costing method) 3bt ciR!N]  
　　成本计算分步法 E>7%/TIl  
　　直接人工成本差异(direct labor variance) 0jg-]  
　　成本控制方法(cost control method)