[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 7,f:Qi@g  
　　股本 Share capital eU`
;L[  
　　已归还投资 Investment returned )4@M`8  
　　利润分配-其他转入 Profit appropriation - other transfer in q)NXyy4BT  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Kq$:\B)<c  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j,\tejl1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund X{#bJ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Rq"VB.ef&{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 93 [rL+l.Y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit HJ
c<Gwm  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends yq1Gq bh l  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DE5d]3B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S>.q5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares " 98/HzR  
　　期初未分配利润 Retained earnings, beginning of the year SE6>vKR/.  
　　资本公积-股本溢价 Capital surplus - share premium 92s4u3L;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BQ).`f";d  
　　资本公积-接受现金捐赠 Capital surplus - cash donation TFNUv<>X  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4A;[sm^f  
　　资本公积-拨款转入 Capital surplus - subsidiary 9*BoYFw92*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [|y`y%  
　　资本公积-其他 Capital surplus - others >9 q]>fJ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve bh{E&1sLh  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :b.3CL\.6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1aBD^^Y  
　　盈余公积-储备基金 Surplus reserve - reserve fund SRP5P,-y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~azF+}x90N  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment "w>rlsT<O  
　　主营业务收入 Sales AU3auBol ^  
　　主营业务成本 Cost of sales f$G r`d  
　　主营业务税金及附加 Sales tax Y,3z-Pa=@  
　　营业费用 Operating expenses 5P-K *C&  
　　管理费用 General and administrative expenses ?$UH9T9)  
　　财务费用 Financial expenses Lc58lV=  
　　投资收益 Investment income i:C.8hmAE  
　　其他业务收入 Other operating income | -JI`!7  
　　营业外收入 Non-operating income c' "#q)  
　　补贴收入 Subsidy income 0PYvey }[  
　　其他业务支出 Other operating expenses Q1aHIc  
　　营业外支出 Non-operating expenses \El|U#$u'  
　　所得税 Income tax B0 6s6Q  
　　直接人工成本差异(direct labor variance) C/SapX  
　　直接材料成本差异(direct material variance) vEu Ka<5  
　　在产品计价(work-in-process costing)  fn4=  
　　联产品成本计算(joint products costing) -0{T
 
　　生产成本汇总程序(accumulation process of procluction cost) 3yeK@>C  
　　制造费用差异(manufacturing expenses variance) KK@ &q  
　　实际成本与估计成本(actual cost and estimated cost) >.a+:   
　　工资费用分配(salary costs allocation) K%98;e9  
　　成本曲线(cost curve) jVLY!7Z4  
　　农业生产成本(agriculture production cost) );0<Odw%.  
　　原始成本和重置成本(original cost and replacement cost) /p[|DJoM  
　　工程施工成本 ^`l"'6  
　　直接成本与间接成本(direct cost and indirect cost) lo\:]/&6  
　　可控成本(controllable cost) kA?X^nj@  
　　制造费用分配(manufacturing expenses allocation) "9c.CI  
　　理论成本与应用成本(theory cost and practice cost) 5oV Lv4Z9u  
　　辅助生产成本分配(auxiliary production cost allocation) RpBiE8F4  
　　期间,费用 @WhZx*1  
　　成本控制程序(procedure of cost control) Ly#h|)  
　　成本记录(cost entry, cost recorder cost agenda) C!oS=qK?]  
　　成本计算分批法(job costing method) it(LphB8  
　　成本计算分步法 ;b, -$A  
　　直接人工成本差异(direct labor variance) &{X{36  
　　成本控制方法(cost control method)