[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 6tOCZ 'f  
　　股本 Share capital &svx@wW  
　　已归还投资 Investment returned py]KTRzy  
　　利润分配-其他转入 Profit appropriation - other transfer in Dt W*n1Bt  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LyGUvi  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -M6L.gi)oJ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund E[S? b=^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^uia`sOP4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ks#A<! ;=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5gSylts8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends w"{bp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :d.1;st  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BU!#z(vU  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4avc=Y5  
　　期初未分配利润 Retained earnings, beginning of the year L~IE,4  
　　资本公积-股本溢价 Capital surplus - share premium K]X`sH:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fb23J|"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation im8 -7Xt  
　　资本公积-股权投资准备 Capital surplus - investment reserve /?Vdqci  
　　资本公积-拨款转入 Capital surplus - subsidiary Z(p*Z,?u  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation b\:~;  
　　资本公积-其他 Capital surplus - others rOW;yJ[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {J2#eiF  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y=E9zUF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s2^B(wP  
　　盈余公积-储备基金 Surplus reserve - reserve fund S.: 7k9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zDB
"r  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment !n eo\  
　　主营业务收入 Sales b4C
F`BG  
　　主营业务成本 Cost of sales FY8!g'.Oe  
　　主营业务税金及附加 Sales tax X'f)7RbT  
　　营业费用 Operating expenses J@QdieW6  
　　管理费用 General and administrative expenses J_PH7Z*=,  
　　财务费用 Financial expenses .$Y? W<  
　　投资收益 Investment income s O=4IBE  
　　其他业务收入 Other operating income Tr%FUi  
　　营业外收入 Non-operating income +oZH?N4yaM  
　　补贴收入 Subsidy income jJia.#.Ze  
　　其他业务支出 Other operating expenses ?W!ry7gXO  
　　营业外支出 Non-operating expenses 09d9S`cS\  
　　所得税 Income tax r!kLV)_  
　　直接人工成本差异(direct labor variance) !{(ls<  
　　直接材料成本差异(direct material variance) tw<P)V\h  
　　在产品计价(work-in-process costing) 7Lg7ei2mN7  
　　联产品成本计算(joint products costing) 9/@ &*  
　　生产成本汇总程序(accumulation process of procluction cost) vM(Xi p7  
　　制造费用差异(manufacturing expenses variance) 0 _A23.Y  
　　实际成本与估计成本(actual cost and estimated cost) &cc9}V)M  
　　工资费用分配(salary costs allocation) T#@ {G,N  
　　成本曲线(cost curve) I^ G^J M!  
　　农业生产成本(agriculture production cost) w>[T&0-N  
　　原始成本和重置成本(original cost and replacement cost) e[{mVhg4E  
　　工程施工成本 8}BS2C%P  
　　直接成本与间接成本(direct cost and indirect cost) B`{mdjMy  
　　可控成本(controllable cost) & fu z2xv  
　　制造费用分配(manufacturing expenses allocation) qfYG.~`5  
　　理论成本与应用成本(theory cost and practice cost) 3+>OGwfQ  
　　辅助生产成本分配(auxiliary production cost allocation) qnJ50 VVW  
　　期间,费用 |@RpWp>2  
　　成本控制程序(procedure of cost control) HTk\723Rdw  
　　成本记录(cost entry, cost recorder cost agenda) \GL*0NJ  
　　成本计算分批法(job costing method) T@P!L  
　　成本计算分步法 J \=a gQ  
　　直接人工成本差异(direct labor variance) jXp. qK\"  
　　成本控制方法(cost control method)