[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 -@*[   
　　股本 Share capital =yT3#A~<G  
　　已归还投资 Investment returned <]
:X  
　　利润分配-其他转入 Profit appropriation - other transfer in cXcrb4IKD  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \/qo2'V j`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vI84=n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund
|A .U~P):  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .>X0 $#  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund WA'4y\N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit K;ncviGu  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends FJI%+$]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "6^~-`O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =`&7pYd,
 
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V1yY>  
　　期初未分配利润 Retained earnings, beginning of the year Kp]\r-5UD>  
　　资本公积-股本溢价 Capital surplus - share premium >JSk/]"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v@xbur\L  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _1>Xk_  
　　资本公积-股权投资准备 Capital surplus - investment reserve G`;YB  
　　资本公积-拨款转入 Capital surplus - subsidiary , ZisJksk  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation b\Wlpb=QZ  
　　资本公积-其他 Capital surplus - others $m hIXA.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?$chO|QY  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ! .q,m>?+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,Wbr; zb  
　　盈余公积-储备基金 Surplus reserve - reserve fund K^zu{`S  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^-wdIu~p?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment s(2/]f$  
　　主营业务收入 Sales NA :_yA"  
　　主营业务成本 Cost of sales E*B6 k!:  
　　主营业务税金及附加 Sales tax lwVo%-  
　　营业费用 Operating expenses
e7O9q8b  
　　管理费用 General and administrative expenses uT Z#85L`  
　　财务费用 Financial expenses
sY- ] Q  
　　投资收益 Investment income G5l?c@ o  
　　其他业务收入 Other operating income hRU5CH/!  
　　营业外收入 Non-operating income Q<c{$o  
　　补贴收入 Subsidy income jV|j]m&t  
　　其他业务支出 Other operating expenses s^&Oh*SP*  
　　营业外支出 Non-operating expenses *ku}.n  
　　所得税 Income tax Wx8oTN  
　　直接人工成本差异(direct labor variance) ',_E;(  
　　直接材料成本差异(direct material variance) 6x.ZS'y  
　　在产品计价(work-in-process costing) $>M-oNeC  
　　联产品成本计算(joint products costing) /%9Ge AAs  
　　生产成本汇总程序(accumulation process of procluction cost) K|Cb6''  
　　制造费用差异(manufacturing expenses variance) H^d2|E[D  
　　实际成本与估计成本(actual cost and estimated cost) hvFXYq_[O  
　　工资费用分配(salary costs allocation) @$*LU:[  
　　成本曲线(cost curve) bb4
`s0  
　　农业生产成本(agriculture production cost) n5NwiSE  
　　原始成本和重置成本(original cost and replacement cost) #$ dEg  
　　工程施工成本 Yk^clCB{A(  
　　直接成本与间接成本(direct cost and indirect cost) QjIn0MJ)Xm  
　　可控成本(controllable cost) kq4ii`zi8  
　　制造费用分配(manufacturing expenses allocation) 2{Johqf  
　　理论成本与应用成本(theory cost and practice cost) K*/X{3J;  
　　辅助生产成本分配(auxiliary production cost allocation) xwJ.cy  
　　期间,费用 
Lw1aG;5  
　　成本控制程序(procedure of cost control) nOQvBc  
　　成本记录(cost entry, cost recorder cost agenda) <E&8g[x6  
　　成本计算分批法(job costing method) 6Trtulm  
　　成本计算分步法 fxOa(mt  
　　直接人工成本差异(direct labor variance) 2uEvu  
　　成本控制方法(cost control method)