[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 #>ci!4Gz=Z  
　　股本 Share capital ^"+cJ)  
　　已归还投资 Investment returned /yrR f;}<O  
　　利润分配-其他转入 Profit appropriation - other transfer in G';oM;~/|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o <l4}~a  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -07(#>  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [AX).b  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z{_'V +Q1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund p7H*Ff`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #^#)OQ q]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z*]n]eS  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [TO:-8$.  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]\r~"*TZ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares a/)TJv  
　　期初未分配利润 Retained earnings, beginning of the year ?QVD)JI*k  
　　资本公积-股本溢价 Capital surplus - share premium xI:;%5{LN  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R!pV`N  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <O\z`aA'q  
　　资本公积-股权投资准备 Capital surplus - investment reserve p-KuCobz]  
　　资本公积-拨款转入 Capital surplus - subsidiary QTn-n)AE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation J;_JHlK  
　　资本公积-其他 Capital surplus - others 7 cIVK}&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J;T_9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c@nl;u)n  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W+K=M*^D;c  
　　盈余公积-储备基金 Surplus reserve - reserve fund "F[VqqD  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,$;CII v  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment '{oe}].,
 
　　主营业务收入 Sales q}\\p  
　　主营业务成本 Cost of sales w@%W{aUC  
　　主营业务税金及附加 Sales tax J$WIF&*0@  
　　营业费用 Operating expenses acGmRP9g  
　　管理费用 General and administrative expenses ~C!vfPC  
　　财务费用 Financial expenses /{kyjf[o&*  
　　投资收益 Investment income %] #; ~I%  
　　其他业务收入 Other operating income -ZyFUGd%  
　　营业外收入 Non-operating income ?4lAL  
　　补贴收入 Subsidy income <&L;9fr  
　　其他业务支出 Other operating expenses ?pF;{  
　　营业外支出 Non-operating expenses ]7u8m[@  
　　所得税 Income tax M$~h(3
  
　　直接人工成本差异(direct labor variance) nev*TYY?A  
　　直接材料成本差异(direct material variance) v\MH;DW^Z  
　　在产品计价(work-in-process costing) ReK@~#hLY  
　　联产品成本计算(joint products costing) ZXUe4@qfl  
　　生产成本汇总程序(accumulation process of procluction cost) "]NQTUb;  
　　制造费用差异(manufacturing expenses variance) G0(c@FBK  
　　实际成本与估计成本(actual cost and estimated cost) 5W{>5.Arx)  
　　工资费用分配(salary costs allocation) ;!~;05^iD  
　　成本曲线(cost curve) +tV(8h4  
　　农业生产成本(agriculture production cost) |t]9RC.;7  
　　原始成本和重置成本(original cost and replacement cost) yh0|f94m  
　　工程施工成本 &%*S  
　　直接成本与间接成本(direct cost and indirect cost) +pcj8K%  
　　可控成本(controllable cost) AV2q*  
　　制造费用分配(manufacturing expenses allocation) H|TzD"2N  
　　理论成本与应用成本(theory cost and practice cost) f^% E]ki  
　　辅助生产成本分配(auxiliary production cost allocation) Maa.>2v<  
　　期间,费用 ?xf;#J+{8  
　　成本控制程序(procedure of cost control) s?6 7@\  
　　成本记录(cost entry, cost recorder cost agenda) U|Jo[4A  
　　成本计算分批法(job costing method) H_AV3 ;  
　　成本计算分步法 +I Ze`M%n  
　　直接人工成本差异(direct labor variance) - 5k4vx N}  
　　成本控制方法(cost control method)