[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 A7hWAq  
　　股本 Share capital 7rZE7+%]  
　　已归还投资 Investment returned TwT@_
~IM  
　　利润分配-其他转入 Profit appropriation - other transfer in ar%!h~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :&'[#%h8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6+iZJgwAy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V49[XX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Cu`uP[# ch  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %u@}lG k  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,WKWin  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1M<;}hJ{/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7_^JgA|Kk7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YM`I&!n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares KB\A<(o,  
　　期初未分配利润 Retained earnings, beginning of the year q qFN4AO  
　　资本公积-股本溢价 Capital surplus - share premium H7}@56  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VmbfwHRWb  
　　资本公积-接受现金捐赠 Capital surplus - cash donation q(nPI  
　　资本公积-股权投资准备 Capital surplus - investment reserve sq;nUA=  
　　资本公积-拨款转入 Capital surplus - subsidiary .271at#-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation U'Mxf'q  
　　资本公积-其他 Capital surplus - others )C^@U&h&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Z<4Du  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \5q0nB@i5y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $;Nw_S@   
　　盈余公积-储备基金 Surplus reserve - reserve fund  +DR,&;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund d+iV19#i  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7&>==|
gt  
　　主营业务收入 Sales &~MM\,KML  
　　主营业务成本 Cost of sales rJ^*8C!  
　　主营业务税金及附加 Sales tax SbX#$; ks~  
　　营业费用 Operating expenses 1<n'F H3  
　　管理费用 General and administrative expenses ~ ~U,  
　　财务费用 Financial expenses E8Y (C_:s  
　　投资收益 Investment income QZ?%xN(4  
　　其他业务收入 Other operating income loByT p ^  
　　营业外收入 Non-operating income 6EY W:o  
　　补贴收入 Subsidy income 8oxYgj&~X  
　　其他业务支出 Other operating expenses ~]S%b3>  
　　营业外支出 Non-operating expenses 37U$9]  
　　所得税 Income tax xC^|S0B  
　　直接人工成本差异(direct labor variance) L8.u7(-#  
　　直接材料成本差异(direct material variance) CeD(!1VG  
　　在产品计价(work-in-process costing) 7c>{og6  
　　联产品成本计算(joint products costing) (V:)`A_-  
　　生产成本汇总程序(accumulation process of procluction cost) FS^ie|8{D-  
　　制造费用差异(manufacturing expenses variance) KpF/g[m  
　　实际成本与估计成本(actual cost and estimated cost) N&YQZ^o  
　　工资费用分配(salary costs allocation) e00s*LdC  
　　成本曲线(cost curve) o7^u@*"F  
　　农业生产成本(agriculture production cost) .'Rz tBv  
　　原始成本和重置成本(original cost and replacement cost) d:GAa   
　　工程施工成本 w NtPh&  
　　直接成本与间接成本(direct cost and indirect cost) wVac6q  
　　可控成本(controllable cost) b8~7C4  
　　制造费用分配(manufacturing expenses allocation) f J$ >VN  
　　理论成本与应用成本(theory cost and practice cost) mJFFst,  
　　辅助生产成本分配(auxiliary production cost allocation) g(-}M`  
　　期间,费用 hutdw>  
　　成本控制程序(procedure of cost control) yh{Wuz=T  
　　成本记录(cost entry, cost recorder cost agenda) < 52)  
　　成本计算分批法(job costing method) 2y` :#e`x1  
　　成本计算分步法 ^^ +vt8|  
　　直接人工成本差异(direct labor variance) F0 ^kUyF|  
　　成本控制方法(cost control method)