[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 rt!5Tl+v  
　　股本 Share capital TS$ 2K  
　　已归还投资 Investment returned '(&.[Pk:"  
　　利润分配-其他转入 Profit appropriation - other transfer in mm\J]Cc`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lkFv5^%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?$pp%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }LDDm/$^}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *8,]fBUq  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8WZM}3x$f{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit LJfd{R1y+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~e ]83?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve EmVE<kY.  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kVy%y"/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #r#UO  
　　期初未分配利润 Retained earnings, beginning of the year k1_f7_m  
　　资本公积-股本溢价 Capital surplus - share premium vkASp&a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \@GA;~x.b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  9'\18_w  
　　资本公积-股权投资准备 Capital surplus - investment reserve ,>`wz^z  
　　资本公积-拨款转入 Capital surplus - subsidiary <8+.v6DCd  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation a%7%NN*i  
　　资本公积-其他 Capital surplus - others d*3k]Ie%5f  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oh:g  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %W+*)u72(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4}!riWR   
　　盈余公积-储备基金 Surplus reserve - reserve fund bh3}[O,L A  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ) (_}60  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment arrNx|y  
　　主营业务收入 Sales kDS4 t?Ig  
　　主营业务成本 Cost of sales F%+/j5~^  
　　主营业务税金及附加 Sales tax }R;.~F  
　　营业费用 Operating expenses GFYAg  
　　管理费用 General and administrative expenses t(/e~w  
　　财务费用 Financial expenses SwV
0q
 
　　投资收益 Investment income (
@pE  
　　其他业务收入 Other operating income jL6u#0  
　　营业外收入 Non-operating income #dtYa  
　　补贴收入 Subsidy income ZXFM_>y5  
　　其他业务支出 Other operating expenses KA rR.o }  
　　营业外支出 Non-operating expenses F(Pe@ #)A  
　　所得税 Income tax ,<d[ 5;7x  
　　直接人工成本差异(direct labor variance) K;sH0*  
　　直接材料成本差异(direct material variance) _ohZTT%l  
　　在产品计价(work-in-process costing) B<I%:SkF@  
　　联产品成本计算(joint products costing) u-qg9qXJb  
　　生产成本汇总程序(accumulation process of procluction cost) [YpS mEn}Y  
　　制造费用差异(manufacturing expenses variance) nz3j";d  
　　实际成本与估计成本(actual cost and estimated cost) "<Dn%r  
　　工资费用分配(salary costs allocation) =%%\b_\L  
　　成本曲线(cost curve) gG>1  
　　农业生产成本(agriculture production cost) m$NBGw  
　　原始成本和重置成本(original cost and replacement cost) zy"L%i  
　　工程施工成本 sbjAZzrX2i  
　　直接成本与间接成本(direct cost and indirect cost) D}>pl8ke~g  
　　可控成本(controllable cost) \j+O |#`|)  
　　制造费用分配(manufacturing expenses allocation) [V|,O'X ~  
　　理论成本与应用成本(theory cost and practice cost) +\fr3@Yc  
　　辅助生产成本分配(auxiliary production cost allocation) E5~HH($b  
　　期间,费用 /XeDN-{  
　　成本控制程序(procedure of cost control) xdd7OSc0{  
　　成本记录(cost entry, cost recorder cost agenda) 1`^l8V(  
　　成本计算分批法(job costing method) (CJiCtAsl`  
　　成本计算分步法 &na#ES$X,  
　　直接人工成本差异(direct labor variance) 8V`NQS$  
　　成本控制方法(cost control method)