[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 FW
QNO(  
　　股本 Share capital p) m0\  
　　已归还投资 Investment returned Uf\U~wM<  
　　利润分配-其他转入 Profit appropriation - other transfer in y9Q.TL>=[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t$ 3/ZTx  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M:.0]'[s5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund T5+9#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /9@VnM  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CdNb& Nyz  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit M_f.e!?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends v4X)R "jJ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <2fgao&-n  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %v<BE tq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ze#r/j;sw  
　　期初未分配利润 Retained earnings, beginning of the year q3/ 0xN+?  
　　资本公积-股本溢价 Capital surplus - share premium *L#\#nh7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /zIUYY  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /yTPb  
　　资本公积-股权投资准备 Capital surplus - investment reserve ")eY{C  
　　资本公积-拨款转入 Capital surplus - subsidiary 8QFg6#"O  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ws:MbZyr  
　　资本公积-其他 Capital surplus - others h~u|v[@{J  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $VUX?ii$7=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve QJtO~~-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }<=_&n  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~qezr\$2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund k[5:]5lp+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment o 6)U\z  
　　主营业务收入 Sales Zd8`95  
　　主营业务成本 Cost of sales `z<I<  
　　主营业务税金及附加 Sales tax ow K)]t  
　　营业费用 Operating expenses #9p|aS\  
　　管理费用 General and administrative expenses w'a3=_nW  
　　财务费用 Financial expenses LHd9q^D  
　　投资收益 Investment income L_R(K89w  
　　其他业务收入 Other operating income kJ.0|l0  
　　营业外收入 Non-operating income ^W,~  
　　补贴收入 Subsidy income i&\cDQ 3  
　　其他业务支出 Other operating expenses Oc%W_Gb7  
　　营业外支出 Non-operating expenses OzU o}QN  
　　所得税 Income tax Nd%j0lj  
　　直接人工成本差异(direct labor variance) E5g|*M.+f  
　　直接材料成本差异(direct material variance) <^Jdl.G  
　　在产品计价(work-in-process costing) yUEvva
 
　　联产品成本计算(joint products costing) Qe
 G3X+  
　　生产成本汇总程序(accumulation process of procluction cost) -nDY3$U/  
　　制造费用差异(manufacturing expenses variance) Pd;Gc@'~  
　　实际成本与估计成本(actual cost and estimated cost) p|Nh:4iN  
　　工资费用分配(salary costs allocation) 5
N:IH@  
　　成本曲线(cost curve) Tx|y!uHh  
　　农业生产成本(agriculture production cost) WlmkM?@  
　　原始成本和重置成本(original cost and replacement cost) YU/?AQg  
　　工程施工成本 QfRo`l/V9  
　　直接成本与间接成本(direct cost and indirect cost) ZhY03> X  
　　可控成本(controllable cost) :?SD#Vvrh.  
　　制造费用分配(manufacturing expenses allocation) Ar'k6NX  
　　理论成本与应用成本(theory cost and practice cost) *g[MGyF"  
　　辅助生产成本分配(auxiliary production cost allocation) v:]z-zU  
　　期间,费用 @z>DJ>htN  
　　成本控制程序(procedure of cost control) $) m$c5!  
　　成本记录(cost entry, cost recorder cost agenda) 1x^Vv;K  
　　成本计算分批法(job costing method) %#C9E kr  
　　成本计算分步法 vF1Fcp.@  
　　直接人工成本差异(direct labor variance) #|=Q5"wU  
　　成本控制方法(cost control method)