[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 ~Ht[kO  
　　股本 Share capital zdyS"H}  
　　已归还投资 Investment returned HCb7`(
@  
　　利润分配-其他转入 Profit appropriation - other transfer in =/.[&DG  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T'\lntN  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #E5#{bra  
　　利润分配-提取储备基金 Profit appropriation - reserve fund q ]rsp0P2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N-3w)23*:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "6 dC  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +;`Cm. Iu  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends o?$D09j;;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y!i4P#4+q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends KLsTgo|J  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vrGRZa  
　　期初未分配利润 Retained earnings, beginning of the year )o G_x{  
　　资本公积-股本溢价 Capital surplus - share premium I6YN&9Y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &kXf)xc<~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !s\-i6S>  
　　资本公积-股权投资准备 Capital surplus - investment reserve cli
P+#  
　　资本公积-拨款转入 Capital surplus - subsidiary jFw?Ky2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0u QqPF t  
　　资本公积-其他 Capital surplus - others p:k>!8.Qho  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JmWN/mx  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .2!'6;K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 76} N/C  
　　盈余公积-储备基金 Surplus reserve - reserve fund Jnb>u*7,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _(<[!c!@0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n8A
*Y3~R  
　　主营业务收入 Sales *<xEM-  
　　主营业务成本 Cost of sales P et0yH  
　　主营业务税金及附加 Sales tax PS`v3|d}}}  
　　营业费用 Operating expenses F_zs"ex/  
　　管理费用 General and administrative expenses Pf]6'?kQ  
　　财务费用 Financial expenses epW
;]> l  
　　投资收益 Investment income )]n:y M  
　　其他业务收入 Other operating income DWHl,w;[z`  
　　营业外收入 Non-operating income wR@fB  
　　补贴收入 Subsidy income $?(fiFC  
　　其他业务支出 Other operating expenses a)Qx43mOS  
　　营业外支出 Non-operating expenses bf'@sh%W  
　　所得税 Income tax i~n>dc YW  
　　直接人工成本差异(direct labor variance) K)sO  
　　直接材料成本差异(direct material variance) t{Q9Kv  
　　在产品计价(work-in-process costing) #`<|W5  
　　联产品成本计算(joint products costing) cDxjD5E  
　　生产成本汇总程序(accumulation process of procluction cost) 1r\? uD  
　　制造费用差异(manufacturing expenses variance) fHb0pp\[.  
　　实际成本与估计成本(actual cost and estimated cost) F
,P,dc  
　　工资费用分配(salary costs allocation) _E:]qv  
　　成本曲线(cost curve) ?#rDoYt/Sx  
　　农业生产成本(agriculture production cost) +<"sC+2  
　　原始成本和重置成本(original cost and replacement cost) &( b\jyf  
　　工程施工成本 ,l#V eC  
　　直接成本与间接成本(direct cost and indirect cost) C*/d%eHD  
　　可控成本(controllable cost) ts{Tk5+  
　　制造费用分配(manufacturing expenses allocation) hoO8s#0ED  
　　理论成本与应用成本(theory cost and practice cost) Tr(w~et  
　　辅助生产成本分配(auxiliary production cost allocation) :p=IZY  
　　期间,费用 `Q,moz  
　　成本控制程序(procedure of cost control) g.s~Ph-G  
　　成本记录(cost entry, cost recorder cost agenda) 7 H.2]X  
　　成本计算分批法(job costing method) FlrLXTx0  
　　成本计算分步法 O6YYOmt3  
　　直接人工成本差异(direct labor variance) tegLGp@_  
　　成本控制方法(cost control method)