[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 J]h
$4"  
　　股本 Share capital ko7*9`  
　　已归还投资 Investment returned dio<?6ZD9P  
　　利润分配-其他转入 Profit appropriation - other transfer in lRO7 Ae  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X6h@K</c^:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Wnf3[fV6P  
　　利润分配-提取储备基金 Profit appropriation - reserve fund iw iHw  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -9D2aY_>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nO;*Peob  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit O4c[,Uq8~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 44r@8HO1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h eR$j  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8?yRa{'"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GF^)](xY+  
　　期初未分配利润 Retained earnings, beginning of the year S`w_q=-^8  
　　资本公积-股本溢价 Capital surplus - share premium (B/od#nU  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YZ0y_it)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation pwIu;:O!?  
　　资本公积-股权投资准备 Capital surplus - investment reserve Jm#mC  
　　资本公积-拨款转入 Capital surplus - subsidiary JkfVsmc<{h  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation = n>aJ(=Pd  
　　资本公积-其他 Capital surplus - others 3AQu\4+A  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n "J+?~9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1J{1>r  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {.H FB:<!}  
　　盈余公积-储备基金 Surplus reserve - reserve fund F] qX}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund jsp)e=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {p90  
　　主营业务收入 Sales s 3Wjg  
　　主营业务成本 Cost of sales J$+K't5BZ  
　　主营业务税金及附加 Sales tax U=Hx& g  
　　营业费用 Operating expenses RX"~m!26  
　　管理费用 General and administrative expenses M~!DQ1u  
　　财务费用 Financial expenses p?
Rq  
　　投资收益 Investment income U%PII>s'#  
　　其他业务收入 Other operating income
G+k~k/D6  
　　营业外收入 Non-operating income g!![%*' b  
　　补贴收入 Subsidy income s{Wj&.)M  
　　其他业务支出 Other operating expenses Zqp<8M2  
　　营业外支出 Non-operating expenses Fv!KLw@  
　　所得税 Income tax ^q@6((O  
　　直接人工成本差异(direct labor variance) qX_( M2oLU  
　　直接材料成本差异(direct material variance) rzk-_AFR  
　　在产品计价(work-in-process costing) }#bX{?f  
　　联产品成本计算(joint products costing) mI4)+8 SUu  
　　生产成本汇总程序(accumulation process of procluction cost) ,Oj 53w=  
　　制造费用差异(manufacturing expenses variance) 
"d3qUk  
　　实际成本与估计成本(actual cost and estimated cost) jmkVolz  
　　工资费用分配(salary costs allocation) I_aSC4  
　　成本曲线(cost curve) sM  _m  
　　农业生产成本(agriculture production cost) .ou#BWav/  
　　原始成本和重置成本(original cost and replacement cost) ",Ge:\TR=  
　　工程施工成本 {E3329t|'  
　　直接成本与间接成本(direct cost and indirect cost) VNggDKS~K  
　　可控成本(controllable cost) $%GW~|S\C  
　　制造费用分配(manufacturing expenses allocation) S!JwF&EW  
　　理论成本与应用成本(theory cost and practice cost) wJ}
9(>id*  
　　辅助生产成本分配(auxiliary production cost allocation) CHGV1X ,  
　　期间,费用 9FKowF_8  
　　成本控制程序(procedure of cost control) YT@D*\  
　　成本记录(cost entry, cost recorder cost agenda) ]ysEj3  
　　成本计算分批法(job costing method) OtsW>L@ O(  
　　成本计算分步法 Ojwhcb^  
　　直接人工成本差异(direct labor variance) wU $j/~L  
　　成本控制方法(cost control method)